• 보건의료산업학회지
• /
• 제5권1호
• /
• pp.87-99
• /
• 2011

The aim of the research is to figure out how the perception and the attitude of hospital staff have effect on cost management behavior, to check the mediation effect in the relationship between cost attitude and cost management behavior, and to provide some basic data of efficient cost management means for hospital staff. The major results of research can be summed up as following. Subordinate factors of cost perception such as conviction, information, and thought were all revealed as meaningful effect ones on cost attitude, but they didn't have meaningful effect on cost management behavior. However, if we check the final results of direct effect, indirect effect, and total effect in its variants, we can understand that cost perception have indirect effect on cost management behavior via cost attitude. Cost attitude was revealed as the greatest variant having direct effect on cost management behavior. As a conclusion, it seems that the correct cost perception can make positive cost attitude, by which desirable cost management behavior can be induced. Therefore, as the correct cost perception can make positive attitude, it is necessary to construct effective system to provide useful cost information for staff at anytime and at any place continually on organization aspect. It is important to get correct cost perception for the positive attitude of staff. Nevertheless, if the positive attitude would not be formed, it is necessary to search for the ways for personal motivation, for the management behavior cannot emerge positively.

• 한국식생활문화학회지
• /
• 제24권5호
• /
• pp.496-505
• /
• 2009

This study was conducted to provide basic data and insight into behaviors that result in increased continuous sales and competitiveness. This was done by examining the effect of personal involvement on customer satisfaction and trust, the effect of customer satisfaction on switching cost and loyalty, the effect of trust on switching cost and loyalty and by analyzing the indirect effect of trust and loyalty to personal involvement on switching cost and loyalty of the patrons of casual dining restaurants. In order to achieve the goals of the study, a hypothesis and structural equation were proposed based on preceding research and the proposed model was analyzed using LISREL 8.30 to prove the hypothesis and better understand the interactions between the cause and effect. The results were as follows: Six proposed hypothesis were chosen and the indirect effect was verified. In other words, customers' personal involvement was shown to have an effect on trust and devotion and satisfaction influenced switching cost and loyalty. Trust had an effect on switching cost and loyalty and by analyzing the indirect effect the customers' personal involvement was shown to affect the switching cost and loyalty through satisfaction and trust. The result of this analysis provides clues to better understand the eating-out behavior of customers and proves that personal involvement, satisfaction, trust, switching cost and loyalty are directly and indirectly related.

• International Journal of Advanced Culture Technology
• /
• 제9권3호
• /
• pp.271-276
• /
• 2021

In this paper we analyze the effect of the credit period on inventory policy under trade credit with ordering cost including a fixed cost and freight cost, where the freight cost has a quantity discount. For marketing purposes, some supplier offers credit period to his buyer to stimulate the demand for the product he produces. The delay in payments during the credit period has the effect of reducing the buyer's capital opportunity cost. It is also assumed that the buyer pays the freight cost for the order and hence, the ordering cost consists of a fixed ordering cost and a variable freight cost which depends on the order quantity. As a result, the possibilities of trade credit and discounts on freight costs are expected to play an important role in the buyer's inventory policy. Based on the economic order quantity inventory model, we analyze how the buyer can determine the optimal inventory policy and we examine the effect of the length of credit period on the buyer's inventory policy.

• 기술혁신연구
• /
• 제24권3호
• /
• pp.81-105
• /
• 2016

본 연구는 ICT산업의 연구개발투자에 따른 비용저감 효과를 계측하는데 그 목적이 있다. 일반적으로 연구개발투자는 제품혁신과 공정혁신을 유발하고, 또 이들은 각각 매출증대와 비용저감 효과를 견인하는 것으로 알려져 있다. 그러나 기 수행된 실증연구들을 살펴보면, 그 대부분이 연구개발투자의 매출증대 기여부분에 초점을 두고 있다. 이에 본 연구는 최근 주목받고 있는 ICT산업을 중심으로 연구개발투자의 비용저감 효과를 분석해 보았다. 이를 위해 초월대수 비용함수와 비용점유율 방정식을 설정하였으며, SUR방법을 통해 실증적으로 분석하였다. 그 분석결과, 연구개발투자에 따른 총비용의 감소효과는 유의한 것을 확인할 수 있었다. 추가적으로 연구개발투자와 각 생산요소들 간의 관계를 살펴보았는데, 연구개발투자와 중간투입은 상호 대체관계, 노동 및 자본과는 보완관계인 것으로 나타났다.

• 전기학회논문지
• /
• 제64권2호
• /
• pp.349-352
• /
• 2015

This paper estimates electrical fire damage cost-effect to analyze electrical safety efficiency by applying a cost-benefit analysis method for analyzing the efficiency of a business public interest. Electrical fire loss statistics data was presented as direct costs and casualties, including deaths due to an electrical fire, this paper adds overhead "Incidental Cost of Accidents to the Employer" by W. H. Heinrich was applied to estimate the cost of economic loss. Also wounded, including the loss of human deaths by referring to the car accident insurance claims costs and human development estimated the losses caused by an electrical fire. And to perform a cost-benefit analysis of the electrical safety as a result of future work. In this paper, the economic effect of the electric field of safety and public interest work to systematically presented.

• 산업경영시스템학회지
• /
• 제35권4호
• /
• pp.211-218
• /
• 2012

We analyzed the effect of inventory pooling on the system where multiple depot was used to replenish retailers and where inventories are kept only on the depots. Inventory pooling consists of inventory integration and inventory exchange. We used simulation for checking the cost saving effect of reducing the number of depot (Inventory Integration) for the case when inventories kept on every depots are commonly used for all retailers when certain depot have stock out for their retailer assigned to them (Inventory Exchange) with the constraint of service level. Simulation on wide range of parameter settings results show that cost saving effect from inventory integration diminishes when transportation cost between depot and retailers or stock out cost, or retailer number increases. The effect becomes stronger when the demands on retailers have bigger variance or average. Also the results show that the cost saving effect from inventory exchange becomes stronger on the same situation when inventory integration effect becomes stronger.

• 한국시스템다이내믹스연구
• /
• 제8권2호
• /
• pp.253-273
• /
• 2007

To measure the effect of school zone on housing cost, Linear Regression Model is widely used, and school zone is known as a key determinant of housing cost in Korea. However, when the Hierarchical Linear Model (HLM) is applied with the same data, school effect on housing cost becomes statistically non-significant. It is because HLM effectively separates the effect of individual housing's attributes from the group effect. In sum, the housing cost of Kangnam, where good public schools are located, is apparently is higher than that of Kangbuk. However, the school effect on housing cost (Level 2) becomes non-significant when individual housing's attributes (Level 1) are controlled with HLM.

• 대한안전경영과학회지
• /
• 제13권2호
• /
• pp.179-184
• /
• 2011

This study contain below two contents. First, this study analyse an effect of consciousness of the quality cost for quality cost activity. Second, this study analyse an effect of quality cost activity for productivity improvement. The empirical result of this study is meaning that quality cost consciousness effects productivity improvement by quality cost activity. Therefore, this paper emphasize consciousness of quality cost for productivity improvement.

• 대한안전경영과학회지
• /
• 제3권4호
• /
• pp.1-9
• /
• 2001

Cost-benefit analysis was investigated to propose the analysis method of the effect of investment and the optimum investment level of safety management cost for preventing gas accident in the B governor station. From five classifications of safety management costs consisting of cost items with similar characters and potential accident costs calculated by risk assessments(FMEA/HAZOP), we found that the order of the benefit(the reduction cost of the potential accident cost) was the instrument increase and repair cost > the safety checking and inspection cost > the labor and training cost > the safety equipment and corresponding cost > the research and development cost. As the benefit was increased with increasing the investment cost, the effect of investment was increased with decreasing the Investment cost. As a result, the optimum safety management cost was estimated and the investment level was analyzed by the model of optimum investment level.

• 대한안전경영과학회:학술대회논문집
• /
• 대한안전경영과학회 2012년 춘계학술대회
• /
• pp.269-275
• /
• 2012

This study contain below two contents. First, this study analyse an effect of consciousness of the quality cost for quality cost activity. Second, this study analyse an effect of quality cost activity for productivity improvement. The empirical result of this study is meaning that quality cost consciousness effects productivity improvement by quality cost activity. Therefore, this paper emphasize consciousness of quality cost for productivity improvement.