• Journal of Information Technology Applications and Management
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• v.16 no.1
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• pp.51-75
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• 2009

This paper develops an integrative model for IT continuance in the internet shopping environments by integrating the expectation-confirmation and the switching cost factors. Using this model, in addition, this study investigates their differential effects on the mediating variables, such as user satisfaction, commitment, and trust which have been identified as antecedents of users' IT continuance intention. Results show that the product and service-related expectation confirmation factors and the relational switching cost factor can have greater impacts on users continuance intention than the web site design factors, and the financial and procedural switching cost factors. In particular, it is interesting to note that relational switching cost can lead users to more commitment, which is revealed as the strongest antecedent of their continuance intention to use a certain shopping site.

• Proceedings of the Korean Radioactive Waste Society Conference
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• 2005.11a
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• pp.25-31
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• 2005

The decommissioning cost estimation is the very essential procedure to establish the decommissioning plans for Nuclear Research Facilities. The cost estimation must be made in accordance with activity phase and facility installations. This paper shows how to configuring the cost items and identifying the effecting cost factors. In the end, these methods will be utilized as a tool and technique to develop the methodology of cost estimation and calculation program.

• The Journal of Asian Finance, Economics and Business
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• v.9 no.4
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• pp.185-190
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• 2022

The article analyzes the impact of factors affecting the application of management accounting in Vietnamese small and medium enterprises. It provides more empirical evidence on the factors affecting the application of cost management accounting. The research methodology involved a questionnaire survey of managers at all levels, and chief accountants and accountants of 65 Vietnamese construction enterprises. 220 questionnaires were collected in total, out of which 14 invalid questionnaires were not used due to many blank cells. The 5-level Likert scale is familiarly used in many studies, so the author also quantifies each factor according to five levels. Quantitative research was carried out with SPSS 25 software. Research results show that 4 factors positively influence the application of cost management accounting, including Business strategy, Management cost control, level of accounting staff, and Manager's point of view on cost management accounting. The level of accounting staff factor has the strongest influence on the application. Based on the research results, the author has proposed recommendations to improve the application of cost management accounting techniques of construction enterprises, thereby contributing to enhancing competitiveness and efficiency activities of construction enterprises in Vietnam.

• Korea Journal of Hospital Management
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• v.11 no.3
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• pp.73-93
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• 2006

This study aims at providing necessary informations for management decision-making to the hospital manager, such as ratios of fixed and variable cost to total operating expense, and variable cost ratio to operating revenues, and determinant factors affecting cost behavior. A study model and related hypotheses were established, data were collected from 41 private university hospitals for the 6years from 1998 to 2003, and regression analyses were performed to test the hypotheses. The results of the analyses and conclusions are as follows; First, labor cost and administration cost within the same number of beds have not only fixed quality of the cost, but variable quality of that. Also, the ratio of the variable costs to operating revenue of the metropolitan was estimated 76.9% and that of other area hospitals was 80.1%. Second, the major factors affecting the increase rate of the operating expense were the increase rates of the number of inpatients, the number of employee, and the number of hospital operating bed. This result implies that maintaining a optimal hospital bed size and efficient operation of the beds are important strategic factors of hospital management.

• KIPS Transactions on Software and Data Engineering
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• v.2 no.11
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• pp.757-764
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• 2013

The estimation of maintenance cost of information system so far has been conducted centered on the ordering body, so the problem of provider's having to cover the cost due to small cost compared to the amount of work is not solved. This study is a base study for estimating the maintenance cost of information system centered on provider, and it deduces cost items of maintenance and suggests adjustment factors for adjusting the gap between the ordering body and provider regarding the maintenance cost. In order to deduce the cost items of maintenance, this study adds the activities of the provider for maintenance to the base study of cost factors regarding the existing maintenance activity, divides, and classifies them into the fixed cost and variable cost. In order to adjust the gap between the ordering body and provider regarding the maintenance cost, this study found the adjustment factors such as the code, utility, and components created by the automatic tool that was not included when estimating the maintenance cost centered on the ordering body. After examining and analyzing K Company's data of maintenance performance for three years, it confirmed that the gap regarding the adjustment factors was about 13% in case of K Company.

• Journal of the Korean Operations Research and Management Science Society
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• v.24 no.4
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• pp.49-62
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• 1999

Since the Internet was applied for commercial purpose, many companies have been making use of the Internet in electronic commerce and the Internet has brought many changes on consumer and supplier behaviors. It seems that consumers and suppliers can obtain more accurate information rapidly and pay less for the same product/service than in traditional commerce. This study tries to investigate the difference in the cost factors perceived by consumers between traditional commerce and the Internet commerce. Empirical results show that there is no significant difference in consumers' perception of cost factors between traditional commerce and the Internet commerce. Contrary to general perception, a large number of consumers do not believe that the Internet commerce is generally more economical than traditional commerce. The factors where the consumers think Internet commerce has cost advantages are search cost and purchasing cost. However, consumers are understanding the benefits of the Internet commerce and are expecting that Internet commerce bring about economic advantages in consumer markets in the near future.

• IE interfaces
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• v.17 no.spc
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• pp.1-10
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• 2004

The purpose of this paper is to reorganize cost adjustment factors of software development projects in estimating software development cost, and derive adjustment coefficients of application types and language types by analytical hierarchy process. We constructed a decision-making hierarchy of various criteria which determine the complexity of application types and language types, and conducted a survey on the pairwise comparison among alternatives. Finally, the cost adjustment coefficients of application types and language types were derived by analytic hierarchy process. This paper is the first study in which the analytic hierarchy process was applied to the field of estimating cost adjustment factors of software development projects.

• Proceedings of the Computational Structural Engineering Institute Conference
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• 1993.10a
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• pp.216-223
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• 1993

The safety factors of current standard code are considered to be not appropriate compared to design and construction practices, even this safety factors are not determined from probabilistic study but merely from experiences and practices. This study pripose the optimum safety indices based on expected total cost minimization using only three parameters, which are the level of the failure cost to the initial cost by improvement in safety, and the order of the initial cost function.

• Korean System Dynamics Review
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• v.3 no.2
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• pp.113-140
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• 2002

The cost-benefit analysis is a technique for assisting with decision about the use of society's scare resources. There exists no detailed assessment like cost-benefit analysis. But recently, many policy analysts criticized the merit of cost-benefit analysis. As it is, it can be said that partial or approximate estimates of benefit and cost may be more dangerous than helpful. The purpose of this study is to overcome the limit of traditional cost-benefit analysis. For this purpose, we use the system dynamics approach for setting up new cost-benefit analysis, which we named that ‘Dynamics Cost-Benefit Analysis'. The usefulness of ‘Dynamics Cost-Benefit Analysis' is as follows; finding structural causal relationship between cost factors and benefit factors, understanding the long-term behavior of systems economic feasibility. In this study, we apply 'Dynamic Cost-Benefit Analysis' to case that is construction investment of funeral house by local government sector.

• Journal of the Korea Academia-Industrial cooperation Society
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• v.19 no.5
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• pp.35-44
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• 2018

The purpose of this study was to derive the factors that affect the development cost and the priority/weight of effectiveness in the pre-development stage of a service robot to estimate the development cost. In particular, the functions of service robots vary according to the field of application, and their prices are not only different but most of them are small-scale production; hence, a cost estimation is necessary. In this research, the factors affecting the service robot development cost in the process of service robot development and adding functions are classified as a functional factor while the factors that affect the entire development cost due to environmental causes, in which the service robot is operated or in the development process, are classified as an adjustment factor. The FGI was conducted to derive the factors and a Delphi survey was conducted among 84 domestic experts to determine the weights of the factors. As a result of the analysis, six functional factors (41 detailed criteria) and five adjustment factors (17 criteria) were derived, the cost weight and rank of the factors were suggested. This study suggests that the development cost of the service robot can be used as a decision-making strategy to select the operation functions in the development process, and can be utilized as an essential tool for the service robot development.