• Journal of Korean Academy of Nursing Administration
• /
• v.23 no.2
• /
• pp.139-150
• /
• 2017

Purpose: The purpose of this study was to identify nursing service costs associated with all health care costs incurred by the institution. Methods: This study was an empirical case study research in which the nursing cost was separated from total medical cost. The nursing cost index was calculated through a cost allocation method after summarizing costs for personnel, raw materials and administration of each department in one public hospital. The 2014 budget plan, published in 'Public Hospitals Alert', was used as data and the data were analyzed using the Microsoft Office EXCEL 2013 program. Results: When comparing total medical costs and nursing costs, the nursing cost were 27.14% of the total medical cost. The nursing cost per nurse per hour was calculated as \29,128 The nursing cost per inpatient per day was calculated as \157,970, and the administration cost per patient was calculated as \133,710. Conclusion: The results of the research present the process of cost allocation of specific cost elements in the hospital and evidence for administrative costs which in the past have been only vaguely formulated. These are the significant implications of this study.

• The Journal of Fisheries Business Administration
• /
• v.48 no.3
• /
• pp.47-59
• /
• 2017

Fish mortality is the most important success factor in aquaculture management. To order fingerlings considering the effect of mortality is a important problem in aquaculture farm. This study is aimed to decision the number and size of fry in aquaculture farm. This study build the mathematical model that finds the value of decision variable to minimize total cost that sums up the fingerling purchasing cost, aquaculture farm operating cost and feeding cost under mortality constraint. The proposed mathematical model involve biological and economical variables: (1) number of fingerlings (2) fish growth rate (3) mortality (4) price of a fry (5) feeding cost, and (6) possible order period. Numerical simulation model presented here in. The objective of numerical simulation is to provide for decision makers to analyse and comprehend the proposed model. When extensive biological and cost data become available, the proposed model can be widely applied to yield more accurate results.

• Journal of Urban Science
• /
• v.6 no.2
• /
• pp.35-47
• /
• 2017

Tax evasion is increasing, but efficiency of tax administration is evaluated as improving. This is because the taxation cost, which is a measure to judge the efficiency of the tax administration, does not consider the tax evasion effect at all. This method of estimating the cost of taxation is a dispute that neglects the role of taxation authorities in tax evasion. The existing study focuses on the development of a tax evasion model focused on maximizing the utility through the tax evasion of the taxpayer as the tax evasion approaches the individual 's deviant problem. However, this has the aspect of making the role of the tax authorities in tax evasion negative. This study empirically derived the optimal size of tax administration in Korea by using tax collection cost and tax cooperation cost. Also, it is meaningful to consider the role of the taxation authorities in tax evasion and to derive the optimal taxation cost model by estimating the decrease in tax evasion due to the taxation expenditure of the tax authorities. In order to derive the optimal size of tax administration in Korea, taxation cost and tax cooperation cost are derived by classifying tax officials. The optimal taxation cost model was derived by estimating the taxation expenditure related to tax evasion. This study is meaningful to make it possible to emphasize the role of tax authorities in studying future tax evasion by studying the effect of taxation expenditure on tax evasion.

• The Journal of Fisheries Business Administration
• /
• v.9 no.2
• /
• pp.59-89
• /
• 1978

The analyzed results of the actual state of stow net fishery based on the cost expended are as follows. According to the calculation of interests, the total cost of this fishery comes to ￦38,010,653 and in this account, the production cost comes to ￦35,477,198(93.3%), the material cost, 14,567,239(38.3%), the labour cost, 12,740,274(33.5%), the expenses, ￦8,169,685(21.5%), the commision and administration expenses, 2,533,455(6.7%). The expenses for this fishery are paid out as production costs, and the expenses for sale and administration expenses are the lowest of them, and the 93% of expenses are paid out as production costs. The ratio of cost element to 100% is as follow. The wages, 28.4%, fuel, 15.2%, repair, 11.6%, deprecation, 9.5%, fishing gear, 8.7%, ice, 6.1%, container(box for fish), 5.2% administration expenses, 5.2%, food, 3.5%, ship grar, 3.2%, public welfare, 1.7%, commision for sale, 1.5%, insurance for crew, 0.2%, taxes, 0.2%. This fishery is managed with the larger fishing boat than it was and so, it demands better crews with higher wages. In the former fishery, the search for fishing ground is very difficult with long navigation and great fuel consumption. when the weak fishing gears are used, the expenses for their repair and for their gears are greatly paid out. The unit costs of catches to each box come to ￦2.807(￦187 each kg). As the ratio of cost of sales comes to 86.7%and the ratio of interests comes to ￦5,850,812(13.3%), and so the net profit comes to 13.3% of total profits. According to above the ratio of cost of sales is shown as a universal validity, Asthe total expenses comes to 86.7% to the money on sales in the break-even point, the break-even point comes to ￦26,209,168 Accordingly for the profit control the account of production should be raised, and by the saving method of expenditure the break-even point should be brought down for the development of total profits.

• Journal of Preventive Medicine and Public Health
• /
• v.43 no.4
• /
• pp.352-361
• /
• 2010

Objectives: This study estimated the annual socioeconomic costs of food-borne disease in 2008 from a societal perspective and using a cost-of-illness method. Methods: Our model employed a comprehensive set of diagnostic disease codes to define food-borne diseases with using the Korea National Health Insurance (KNHI) reimbursement data. This study classified the food borne illness as three types of symptoms according to the severity of the illness: mild, moderate, severe. In addition to the traditional method of assessing the cost-of-illness, the study included measures to account for the lost quality of life. We estimated the cost of the lost quality of life using quality-adjusted life years and a visual analog scale. The direct cost included medical and medication costs, and the non-medical costs included transportation costs, caregiver's cost and administration costs. The lost productivity costs included lost workdays due to illness and lost earnings due to premature death. Results: The study found the estimated annual socioeconomic costs of food-borne disease in 2008 were 954.9 billion won (735.3 billion won-996.9 billion won). The medical cost was 73.4 -76.8% of the cost, the lost productivity cost was 22.6% and the cost of the lost quality of life was 26.0%. Conclusions: Most of the cost-of-illness studies are known to have underestimated the actual socioeconomic costs of the subjects, and these studies excluded many important social costs, such as the value of pain, suffering and functional disability. The study addressed the uncertainty related to estimating the socioeconomic costs of food-borne disease as well as the updated cost estimates. Our estimates could contribute to develop and evaluate policies for food-borne disease.

• The Journal of Fisheries Business Administration
• /
• v.49 no.4
• /
• pp.19-36
• /
• 2018

Overstock in aquaculture is a matter of concern in aquaculture management. To sort fish based on fingerling size in case of overstocking is an important problem in aquaculture farm. This study aims to determine the amount of fry overstock and sorting time in aquaculture farm. This study builds a mathematical model that finds the value of decision variables to optimize objective function summing up the fingerling purchasing cost, aquaculture farm operating cost and feeding cost under mortality and farming period constraints. The proposed mathematical model involves following biological and economical variables and coefficients: (1) number of fingerlings, (2) sorting time, (3) fish growth rate and variation, (4) mortality, (5) price of a fry (6) feeding cost, and (7) possible sorting periods. Numerical simulation is presented herein. The objective of numerical simulation is to provide decision makers to analyse and comprehend the proposed model. When extensive biological data about growth function of fry becomes available, the proposed model can be widely applicable to real aquaculture farms.

• Health Policy and Management
• /
• v.15 no.3
• /
• pp.17-39
• /
• 2005

Social solidarity, equity in financing, and efficiency in administration have been core issues in the development of Korean health insurance reformation since 1988. This study is to investigate the trend of administrative cost in Korean National Health Insurance from various aspects. For the analysis of administrative cost, the expenditures of each insurance society and the National Health Insurance Corporation are divided into 4 items of (1) insurance benefit, (2) administrative cost, (3) an agency provision accounts, (4) other expenses, and then they are reorganized. The analyses based on 5 types of the health insurance administrative cost showed that efficiency in administration has been improved generally. We, however, should consider qualitative aspects such as customer's satisfaction with health insurance administration, prompt service, control of unjust expenditure (unjust claims), and provision of medical service including health consultation in assessing efficiency of administration. And, in order to connect the administrative costs of health insurance with efficiency, we need to give a fundamentally new definition, which can contain elaborateness of expenditure in details including the structure and evaluation method of administrative costs. It may be necessary to develop new indicators or analyzing methods hereafter.

• The Journal of Fisheries Business Administration
• /
• v.45 no.2
• /
• pp.85-95
• /
• 2014

Fish stocking is important element of land-based aquaculture management. To maintain constant stocking rate considering biological and economic condition is a convenient strategy in intensive aquaculture. This study is aimed to analyze the effect of over-stocking(more than aquaculture capacity) for certain periods of time. This study make the mathematical decision making model that finds the value of decision variable to minimize cost that sums up the water pool usage cost and sorting cost under critical standing corp constraint. The proposed mathematical decision making model was applied to 12 sample combination of sorting cost and the number of fish on the Oliver flounder culture farms. If a immature fish can be sold for high price than farming cost, restricted over-stocking resulted in a improvement of economic performance. When extensive comparable biological and market data become available, analysis model can be widely applied to yield more accurate results.

• Journal of Korean Academy of Nursing Administration
• /
• v.9 no.1
• /
• pp.113-128
• /
• 2003

Purpose : The aim of this study is to review cost analysis methodological issues in the nursing literature. Method : The subjects of this study were articles published in Korea from 1961 to August, 2002. They were searched by key words 'cost' and 'nursing' from various DB(National Assembly Library, The National Library of Korea, RICH etc). Finally, 31 articles were collected. Results : 1) The major type of cost analysis was a cost comparison study. 2) The important methodological weaknesses were as followers: First, many studies did not describe a cost analysis framework or a cost analysis assumption. Second, a few studies described selection criteria of cost items and effectiveness items. Third, many studies did not do a sensitivity analysis. Conclusion : With these results, it will be possible to develop a more proper cost analysis methodological framework and also to make an evaluation criteria for cost analysis nursing study.

• Journal of Korean Society for Quality Management
• /
• v.43 no.4
• /
• pp.533-544
• /
• 2015

Purpose: The purpose of this study is to analyze the cost efficiency of food industry in JeollaNamdo. And this study is focused on the correlation between the economic efficiency of food industry and its cost efficiency, based on the analysis of 372 food companies' data in JeollaNamdo in 2012. Methods: DEA cost minimization is the measurement of the cost efficiency of JeollaNamdo food industry in 2012. In this study, the CCR and BBC models have been employed to analyze the decomposing cost efficiency-technical efficiency, allocative efficiency, and scale efficiency respectively. And the Spearman rank correlation and Wilcoxon signed rank test also have been employed to check the correlation and difference between the ranking orders based on the efficiency scores respectively. Results: For the CCR model, mean cost efficiency was found to be 0.084(0.54 for allocative efficiency and 0.19 for technical efficiency). For the BCC model, mean cost efficiency was found to be 0.252(0.453 for allocative efficiency and 0.564 for technical efficiency). Average scale efficiency was found to be 0.38. In analyzing the results, this study argues that the optimal way to improve cost efficiency is by reducing inputs proportionally and changing their combination. Conclusion: The efficiency scores of the two models show high correlation, whereas, the differences between them are also found to be significant. Hence, it should be cautious to select a suitable model when we do the research.