• Title/Summary/Keyword: Cost Compare

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Rationality Review of Cost Allocation Methodology at CHP (열병합발전에서 비용배분 방법론의 합리성 검토)

  • Kim, Deokjin;Choi, Byungryeal
    • Journal of Energy Engineering
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    • v.29 no.2
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    • pp.40-60
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    • 2020
  • When various kinds of products are produced from a single energy system, the methodology which allocates the common cost to each product cost is very important because it is directly related with the profit and loss of producer and purchaser. In the cost allocation methodology of electricity and heat for CHP, there are heat method, work method, benefit distribution method, exergy method, and so on. Benefit distribution method is the most widely known worldwide, and exergy method is widely recognized among thermal engineers. As a result of review, it is judged that the rationality of benefit distribution method is low because the result deviates from common sense, and the rationality of exergy method is high because the result consistent with common sense. In accounting, it is calculated as merit methodology and the result is used for negotiations between producer and buyer, but In thermal engineering, the rationality of exergy methodology is described only as a thesis. The purpose of this study is to compare and examine the rationality of merit methodology and exergy methodology, and the aim is to describe in detail in order that producer and buyer can understand the rationality of each methodology.

A comparative analysis of business management characteristics among textiles and fashion companies - Focused on revenue, income, and expense items in income statements - (섬유패션업체들의 경영 특성 비교 - 손익계산서의 수익, 이익, 비용항목을 중심으로 -)

  • Ji, Hye Kyung
    • The Research Journal of the Costume Culture
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    • v.25 no.3
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    • pp.359-374
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    • 2017
  • The objective of this study was to compare business management indicators among textiles and fashion companies. Business management indicators of 356 textiles and fashion companies for the year 2015 were analyzed, using income statements showing their management results. The results were as follows. First, there were statistically significant differences between the operating income ratios of textiles and fashion companies for the term, but there were none when it came to net income ratio. Second, the differences between cost of goods sold, cost of finished goods sold, and cost of merchandise sold to sales ratios among textiles and fashion companies were all statistically significant. The cost of goods sold, cost of finished goods sold, and cost of merchandise sold to sales ratios were higher for fiber and thread companies, fabric companies, and dyeing and finishing companies than for clothing and fashion accessories companies. Third, there were statistically significant differences between the ratio of salaries and the ratio of advertising expenses among textiles and fashion companies. The salaries ratios and advertising expenses ratios for clothing companies were higher than those of fiber and yarn companies, fabric companies, and dyeing and finishing companies. This study is meaningful as it has identified the business characteristics of textiles and fashion companies using the management indicators of those companies, which have not been sufficiently explored by previous studies. It has also helped to improve understanding of the industrial structure of the upstream and midstream sectors of the textiles and fashion industries.

Analysis on Home Care Services and Home Health Care Cost of CVA Patients in Korea (뇌혈관질환자의 가정간호 서비스 및 진료비 분석)

  • Kim, Eun-Kyung;Shin, Suk-Youn;Hwang, Jeong-Hae
    • Journal of Korean Academy of Nursing Administration
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    • v.12 no.2
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    • pp.225-232
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    • 2006
  • Purpose: The purpose of this study was to analyze the services and cost of CVA patients in hospital-based home health care and compare the differences of home health care cost by hospital types. Methods: The subjects of this study were 5,756 home care patients with cerebrovascular disease. Data were collected by using home health care medical expense claims from 127 hospitals in 2004. Results: The home care service 'indewelling catheterization' was the highest(19.28%), and then 'nasogastric tube insertion and change(16.72%)', 'bladder irrigation(15.98)', 'wound management(simple dressing)(10.42%)' followed. Average home health care cost per visit was 39,943 won, and the highest 46,058 won in general hospitals and the lowest 33,922 won in tertiary hospitals, so there were statistically significant among the types of hospitals(F=1112.47, p<0.0001). Conclusions: The number of home health care patients has been rapidly growing with the increase of aged population and demand for home care services is rising. So, it could be urgent to develop a reasonable cost reimbursement system for home health services and to expend scopes of the roles of home care specialist nurses. Amid the demand of more detail understanding the present status of home care, our study can be contributed to provide fundamental information of home care in Korea.

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A Case Study of the Economic Performance Measurement of Information System Integration in Public Sector (공공부문 정보시스템 통합의 경제적 성과 측정 사례연구)

  • Jung, Hae-Yong;Ra, Jong-Hei
    • Journal of Digital Convergence
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    • v.8 no.4
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    • pp.185-204
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    • 2010
  • This case study quantifies the savings that can be realized through integration in National Computing & Information Agency (NCIA) of the Korea Government. It is based on the process of the NCIA development project that consolidating and integrating distributed 24 agencies. And it used the widely accepted Gartner TCO (Total Cost of Ownership) Solution and applies that methodology consistently before and after integration. Specific measurement items for examining the information system integration saving cost are developed pilot test for 2 agencies through compare TCO before integration and TCO after integration. The results of measuring on information system integration in NCIA are showed lots of economic cost reduction in TCO by integrating and consolidating each computing environment in agency. Especially in detail, NCIA realized the most savings in IT Capital Cost including development of hardware, software and recovery system. Also IT Support Cost and IT Administration Cost examined more savings than before IT integration.

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Comparison of Fentanyl-Based Rapid Onset Opioids for the Relief of Breakthrough Cancer Pain: Drug Price Based on Effect Size

  • Seongchul Kim;Hayoun Jung;Jina Park;Jinsol Baek;Yeojin Yun;Junghwa Hong;Eunyoung Kim
    • Korean Journal of Clinical Pharmacy
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    • v.33 no.1
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    • pp.43-50
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    • 2023
  • Background and Objective: With the advancement of cancer treatments and increased life expectancy, managing breakthrough cancer pain (BTcP) is essential to improve the quality of life for cancer patients. This study aimed to compare the major rapid onset opioids in Korea based on their characteristics and costs to determine the best option for each patient. Methods: Based on sales information from IQVIA-MIDAS, sublingual fentanyl tablet (SLF), fentanyl buccal tablet (FBT), and oral transmucosal fentanyl citrate (OTFC) were selected as the top three drugs for the treatment of BTcP in Korea, considering them the most comparable drugs. The cost and cost-pain relief ratio of the drugs for short-term (1 month) and long-term (1 year) treatment were compared and the ease of administration based on various factors, including pharmacokinetics, onset of action, and administration procedures were evaluated. Results: SLF was evaluated as the best overall in terms of rapid onset of action, ease of administration, and drug cost and also had the highest market share. SLF had the lowest cost pain relief ratio for both the initial and supplemental treatment for the 1-month pain intensity difference 15 (PID15) ratio. However, for the 1-month PID30 ratio, SLF was not superior to OTFC or FBT. The longer the breakthrough cancer pain duration, the more cost-effective the other rapid onset opioids. Conclusion: The rapid onset opioids that fit the patient's breakthrough cancer pain pattern have the best cost-effectiveness.

A Case Study on Construction Cost Comparison for On-Site Construction and Off-Site Construction of Plant Project (플랜트 건설의 현장시공 및 모듈시공에 대한 공사비 비교 사례연구 - Pipe Rack을 대상으로 공사비 산정 -)

  • Kang, Hyun Wook
    • Korean Journal of Construction Engineering and Management
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    • v.24 no.4
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    • pp.25-34
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    • 2023
  • The purpose of this study is to calculate and compare construction costs for On-Site Construction and Off-Site Construction in Plant Project. For this purpose, the target for calculating the construction cost was limited to the Pipe Rack(Steel Structure and Piping). The results derived according to the purpose of the study are as follows. 1)The direct construction cost for On-Site Pipe Rack construction was KRW 56 billion, with Steel Structure KRW 25.1 billion and Piping KRW 30.8 billion won. 2)Comparing the rate of change between On-Site Construction and Off-Site Construction, material costs increased by 1.9% and expenses by 192.1%, but labor costs decreased by -9.1%, resulting in a total direct construction cost increase of 8.4%. These results can be used as reference data to check the current status of the increase or decrease in construction costs when constructing Pipe Racks as Off-Site Construction.

A Study on the Application and Economical Efficiency of Electric Driven Cargo Pumping System (전동기 구동 카고펌프의 적용 및 경제성 연구)

  • Cho, Dong-Ju;Kim, Kyung-Bae;Park, Myung-Kyu
    • Korean Journal of Air-Conditioning and Refrigeration Engineering
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    • v.24 no.1
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    • pp.85-89
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    • 2012
  • This study has been conducted to compare two cargo handling systems on MR tanker and Panamax tanker. Submerged hydraulic cargo pumps with hydraulic power packs and frequency converter controlled electric deepwell pumps will be investigated and compared on all aspects of initial cost, installation, operation and maintenance. The result of investigation shows Electric Systems have less manufacturing costs, higher environmental friendliness and reliable operation compare to Hydraulic Systems. Furthermore, the present experimental data will provide important database for Electric Systems onboard new ships and practical and empirical guidelines are constructed for further determine the design of the Electric Systems.

Development of High Peformance Geothermal heatexchanger (고성능저가형 지중열교환기 개발연구)

  • An, Hyung-Jun;Baek, Sung-Kwon;Im, Sung-Kyun
    • 한국신재생에너지학회:학술대회논문집
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    • 2007.06a
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    • pp.470-473
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    • 2007
  • Geothermal heat exchanger(GHEX) is a major component of Geothermal heat pump system(GSHPs). In Common, We use the vertical type GHEX in Korea. But vertical type GHEX needs a high cost for installation, because of drilling the hole which has 200m depth at max. So, We suggest the use of horizontal type GHEX. When we construct buildins, We excavate the ground and we can install the horizontal type GHEX at the excavated underground. It's very cheap and convenient method compare to vertical type GHEX installation. This study is peformed to estimate the peformance of horizontal type GHEX and to analyze effects of heat exchanger types and undergroundwater. As the result, slinky type GHEX has a 66% efficiency compare to vertical type GHEX and mat type has a 201% efficiency at the undergroundwater zone.

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경쟁력제고를 위한 한국 자동차산업의 최적 유통구조에 대한 소고

  • 전달영
    • Journal of Distribution Research
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    • v.2 no.1
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    • pp.59-85
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    • 1997
  • The automobile industry in Korea has grown to the fifth in the world in terms of production capacity. In spite of the production growth, the marketing aspects such as distribution and customer service in the auto industry are still behind the world-class. Thus, the major purposes of this paper are as follows. The first is to analyze competitive structure of the industry and to compare distribution strategies of the major auto firms(Hyundai, Daewoo, and Kia). The second is to theoretically explain the transition from the vertical marketing system to the dealer system using transaction cost analysis. The third is to compare auto distribution channels in Korea with those in the U.S. and Japan. Finally, an optimal channel stucture in the auto industry is suggested after reviewing five alternative channel structures such as corporate-owned VMS, sales-specializing firm, multiplex system(VMS+limited dealer system), dual sales channel, and advanced dealer system. In the short-run, sales-specilizing firm was suggested as an optimal channel system to enhance customer satisfaction by integrating sales and customer service. In the long-run, advanced dealer system through regional differentiation was desirable for an optimal channel structure by organically integrating new car sales, used car sales, and after service to provide total marketing service to customers.

A Study on block histogram's comparison for cut detection (컷 검출을 위한 블록별 히스토그램 비교에 관한 연구)

  • 고석만;김형균;오무송
    • Journal of the Korea Institute of Information and Communication Engineering
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    • v.5 no.7
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    • pp.1301-1307
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    • 2001
  • Video retrieval system must offer representation frame list to do to do play from point that user wants. Representation frame list can get though cut detection point exactly. This paper dismembers frame to fixed block to cut detection point, and compare same block histogram cost of next time frame. If result that compare does not exceed thresold, detect next frame to cutting.

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