• Title/Summary/Keyword: Activity Cost

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An Empirical Study on Contract Model for IT Outsourcing Application Operation (IT 아웃소싱 어플리케이션 운영 계약모델에 대한 실증적 연구)

  • Kim, Heungshik;Park, Soah
    • Journal of Information Technology Services
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    • v.16 no.2
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    • pp.45-60
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    • 2017
  • The study suggests a contract model of application operation through case study of A bank's IT outsourcing application contract based on workload. The IT outsourcing order form has a problem in that the scope of work is ambiguous due to the integration of operation and maintenance. In this study, application operation and maintenance were separated by referring to application operation history provided in ISO/IEC15504-5 standard. The scope of the IT outsourcing service was clarified by organizing the definition and detail activities of the application operation business. Application operation contract method has generally applied estimation method by the number of input manpower and period by agreement between buyer and client. As there is no activity to calculate the number of input manpower based on the operational work history and based on the standard workload per activity. In this case is not guaranteed due to the simple agreement between the contractors. In this paper, we propose an application operating cost estimation model that measures the size of the operating software using function point analysis that is the basis of application operation tasks. In order to verify the validity of the application operation cost model, we verified the correlation between the application size and the labor cost through regression analysis using SPSS.

Case Study on Job Flow Improvement of Foodservice at a University Hospital (대학병원 급식업무 개선 사례 연구)

  • Kim, Hyung Mi;Yang, Il Sun;Park, Eun Cheol;Lim, Hyun Sook
    • Quality Improvement in Health Care
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    • v.7 no.2
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    • pp.244-261
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    • 2000
  • Background : In order to cope with changes in the management environment at hospitals, increased interests are drawn in patient foodservice system on Continuous Quality Improvement Activity as the method of approaching a quality food service and effective management. Thus, as a part of this activity, this study was conducted to evaluate job flow improvement that was already performed and the results of that process at the dietetic department of a university hospital, focusing on improving management. Method : On February 15 of 1998. the dietetic department formed a job flow-improvement to decide on the priority of job flow improvement, and prepared specific action strategies and schedule of the priority: after a 5 month process period, job improvement achieved on June 15. 1998. Also, economic achievement of the task was evaluated through labor productivity analysis and cost-benefit analysis. Results : The patient food service system which was managed decentralized at the present hospital was centralized, some steps of the food service process were integrated, and quality of patient food was improved. Also, as a solution of the problems expected when conducting job flow improvement was made on food service equipments and utensils. The result of evaluating the job flow improvement that labor productivity improved by 18.2% compared to before the improvement and the result of the analysis of cost-benefit showed that Benefit-Cost (B/C) ratio was 2.22. showing financial merit on the investment. Conclusions : Continuous Quality Improvement Activity needs to be initiated and conducted in the future in various areas of hospital foodservice system in order to actively adopt to ever changing hospital management environment. In order to achieve this goal, many researches and more efforts need to be put in by people in charge of hospital food service management, and interests and support are needed from hospital policy makers.

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The cognition of denture fabrication activities and the costs in National Health Insurance for elderly denture (노인틀니 국민건강보험의 틀니제작행위 및 비용에 관한 인식)

  • Yu, Chin-Ho;Nam, Sang-Yong;Kim, Ji-Hwan;Nam, Kwan-Woo;Lee, Sun-Kyoung
    • Journal of Technologic Dentistry
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    • v.38 no.4
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    • pp.327-342
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    • 2016
  • Purpose: The purpose of this study was to investigate the cognition of denture fabrication activities and its cost in National Health Insurance for elderly denture. Methods: A self-administered questionnaire was completed by 41 dental laboratories' owner who was research subjects of HIRA(Health Insurance Review & Assessment Service)'s policy research for elderly denture in 2011. The questionnaire consisted of general characteristics of the subjects, dental technicians' knowledge of national health insurance coverage of elderly denture, job-related changes after national health insurance coverage of elderly denture including validity of denture fabrication activity classification and the cost for each service. Each question was measured by Likert 5 point scale or frequency. The collected data were analyzed by SPSS 16.0. Results: Most of the research subjects had been fabricating national health insurance coverage denture(92.7%), also had ample knowledge of national health insurance coverage denture for elderly. Job-related changes after national health insurance coverage of elderly denture revealed marginal differences in the quality. The validity of fabrication activity classification of resin based complete denture was $3.71{\pm}1.023$ by Likert 5 point scale. Conclusion: The goal of national health insurance for elderly denture is to promote elderly's health and well-being. To fabricate denture is a very important part of the denture treatment. For this reason, denture fabrication activity classification and the cost analysis plan should be duly reflected in the policy of national health insurance for elderly denture.

Development of Program for Estimation of Direct or Indirect Loss Cost Due to Industrial Disaster (산업재해로 인한 직.간접 손실비용 산출 프로그램 개발)

  • 최광만;서재민;임차순;류병태;고재욱
    • Journal of the Korean Society of Safety
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    • v.16 no.2
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    • pp.63-68
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    • 2001
  • In this study the main elements which can be commonly adopted to every kind of business are selected through the research, case-study, benchmarking common items of a direct or indirect loss cost. As a result of the development of a program for evaluating loss cost a case or accumulated data can be easily managed through estimating the direct and indirect loss cost as tell as the ratio between directs and indirect cost. The program is fit to case-study and we are compared direct cost with indirect cost. Automatically, this program showed ratio between directs and indirect cost for style, scale of accident The person in charge of safety and hygiene can have better chances to get into management also the owner or the CEO can recognize the importance of management of safety and hygiene. So this can guide the company to invest in a prevention of disaster and to adopt a safety and hygiene management promote the prevention activity of a company, and finally decrease the accident rate in the country.

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ACCURACY IMPROVEMENT OF AN APPROXIMATE COST ESTIMATING MODEL FOR RIVER FACILITY CONSTRUCTION

  • Siwook Lee;Sungkwon Woo;Jeongyoon Lee;Inwook Choi
    • International conference on construction engineering and project management
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    • 2009.05a
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    • pp.1201-1208
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    • 2009
  • A making a decision of construction cost has important meaning and function for both contractor and owner in construction projects. Especially, it should be premised that estimating the construction cost in efficient and rational way in public construction, which is invested by government funds, for efficient execution of the budget and investment as a side of government. The systematic methodology for estimating construction cost approximately of a river facility construction project has not yet been established because of its unique characteristics including its relatively small project size in terms of cost. On this study, It collect and analyze a river facility construction historical cost data for develop an approximate cost estimating model for river applied by typical embankment section method and rate application of the others activity type. And it verify suitability of model through a that result of application of real river facility construction statement at developed model. By this study, it is expected to reasonable and systematic estimating construction cost through application of developed model.

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The Effects of the IT Activity and the Organization Strategy on the Sysetm Performance (정보기술활동과 조직전략이 성과에 미치는 영향)

  • Han, Gyeong-Il;Jo, Jae-Wan
    • 한국디지털정책학회:학술대회논문집
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    • 2006.12a
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    • pp.153-161
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    • 2006
  • The purpose of this study is to confirm whether the IT activity and organizational strategy makes a significant influence on the system performance. IT activity is defined as a system development, system operation and system management. Cost leadership and Differentiation were used as a strategic type Field research was employed to empirically investigate the relationship among the var iables. The finding of the study can be summarized as follows. IT activity and strategic type are not enough to explain the system performance.

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The Effects of Interaction between the IT Activity and the Organizational Strategy on the System Performance (정보기술활동과 조직전략의 대응이 성과에 미치는 영향)

  • Han, Gyeong-Il
    • Journal of Digital Convergence
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    • v.4 no.2
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    • pp.75-85
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    • 2006
  • The purpose of this study is to confirm whether the IT activity and organizational strategy makes a significant influence on the system performance. IT activity is defined as a system development, system operation and system management. Cost leadership and Differentiation were used as a strategic type. Field research was employed to empirically investigate the relationship among the variables. The finding of the study can be summarized as follows. IT activity and strategic type are not enough to explain the system performance.

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An Analysis on Appropriateness of Health Insurance Fee Using the Activity Based Costing(ABC) Approach (활동기준 원가분석을 통한 건강보험수가의 적정성 분석)

  • Kim, Han-Sung;Shin, Hyun-Woung;Cha, Jae-Young
    • Korea Journal of Hospital Management
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    • v.20 no.3
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    • pp.36-44
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    • 2015
  • The Activity Based Costing(ABC) means the process that makes clear how the actions and input resources have changed into service to calculate medical services costs. These days, the number of hospital which is using the ABC system is increasing to make their policy decision making efficient and run the hospitals more resonable. This study analyzes the unbalance in the level of health insurance service fee and the improvement plans based from 8 hospitals(ABC system) and 95 clinics(ABC survey). The cost recovery ratio has shown different levels according to each service type. A surgery service type recorded 76.8% and an evaluation & management service type is 84.6%, a treatment procedure type(85.8%), a function test type(91.6%) and health insurance fee even did not reach to the original cost. Meanwhile, a laboratory test type and imaging test type show high level of cost recovery ratio. they recorded 188.3% and 158.8%. Resultingly now of unbalance in the level of health insurance service fee accelerates supply of every test. so there is a need to make laboratory test type and imaging test type lower to keep balance with the surgery and medical service. These methods should be performed gradually with monitoring the unbalance fee ratio and for this, a panel medical institution have to be established for generalizations of studying result, fairness of selecting researching sample.

A Software Maintenance Cost Estimation Model based on Real Maintenance Efforts (투입노력 양에 기반한 소프트웨어 유지보수 비용산정 모형)

  • Jeong, Eun-Joo;Yoo, Cheon-Soo
    • Journal of Information Technology Applications and Management
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    • v.19 no.2
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    • pp.181-196
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    • 2012
  • The cost of software maintenance occupies about two thirds in the software lifecycle. However, it is not easy to estimate the cost of software maintenance because of various viewpoints about software maintenance, unclear estimation methods, and complex procedures. Until now, the cost estimation model has used compensation factors for software characteristic and environment on the basis of program size. Especially, most of existing models use maintenance rate of total software cost as a main variable. This paper suggests the software maintenance cost estimation model that uses the result of calculating real maintenance efforts. In this paper, we classify functional maintenance and non-functional maintenance as software maintenance activity type. For functional maintenance, present function point of target software is needed to evaluate. The suggested maintenance cost evaluation model is applied to a software case in public sector. This paper discusses some differences between our model and other modes.

Development of Educational Components of Managerial Cost Accounting for Nurses

  • Lim, Ji Young;Noh, Wonjung
    • Journal of Home Health Care Nursing
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    • v.26 no.1
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    • pp.81-90
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    • 2019
  • Purpose: In accordance with changes in the healthcare environment, it is necessary to understand managerial cost accounting for nurses. This study aimed to develop educational components of managerial cost accounting for nurses. Methods: This study is comprised of a comprehensive literature review, nominal group technique using focus group interview, audit by an expert group, and priority analysis. Results: The comprehensive literature review identified 15 educational components of managerial cost accounting. In the nominal group technique, the participants finally agreed on eight educational components of managerial cost accounting for nurses. The average content validity index of these components was 0.99. "Activity-based costing" scored the highest for relative importance (15.7%). Conclusions: These results can be used to develop an education program to strengthen nurses' managerial cost accounting competencies. Furthermore, it will be helpful to use a basis for the development of cost management curricula for nursing students and on-the-job training courses of nurse managers and executives.