• Title/Summary/Keyword: Cost information

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An Exploratory Research on Factors Influence Perceived Compliance Cost and Information Security Awareness in Small and Medium Enterprise (보안정책 준수 비용과 정보보안 중요성 인식 수준에 미치는 요인에 관한 연구: 중소기업을 중심으로)

  • Yim, Myung-Seong
    • Journal of the Korea Convergence Society
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    • v.9 no.9
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    • pp.69-81
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    • 2018
  • The ultimate intention of this research is to identify the factors that have a significant effect on the perceived importance of information security as the antecedent of intention to information security policy compliance. We found that the effectiveness of information security training program did not have statistically significant effect on the perceived cost of policy compliance. Second, the effectiveness of information security policy has significant influence on the perceived cost of policy compliance. Third, perceived vulnerability has a significant effect on the perceived cost of policy compliance. Fourth, perceived cost of policy compliance has a significant effect on perceived importance of information security. Fifth, supervisor's attitude toward information security silence has a significant effect on employee silent behavior towards information security. Sixth, communication opportunities towards information security has a significant influence on employee silent behavior towards information security. Finally, it was shown that employee silent behavior towards information security had a significant influence on the perceived importance of information security.

A Study on a Cost-Based Information Management System for Apartment Finishing Work Items (원가기반의 공동주택 마감재 정보관리 시스템에 관한 연구)

  • Lee, Hoon-Ku;Lee, Yoon-Sun;Kim, Kyung-Sook;Kim, Jae-Jun
    • Korean Journal of Construction Engineering and Management
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    • v.11 no.1
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    • pp.29-37
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    • 2010
  • In recent years, apartment finishing work items have increasingly become more upscale and diverse, and the kinds have increased in exponential numbers. A huge amount of information about finishing work items is produced and changed in the stages of planning finishing work item design and selecting alternatives in the early days of an apartment project. However, there are many problems raised by the poor information management of finishing work items. Thus this study suggested a cost-based information management system to manage information about finishing work items generated in the initial stage of an apartment project. In order to build the suggested system, the investigator designed an information management system based on the concepts and organization of system. And after setting a scenario of selecting finishing work items by conditions including the initial information values of finishing work items, information management for each alternative, and cost fix or free condition, I implemented and applied a prototype of an information management system for finishing work items among the participants including the project manager, interior designer, and builder.

Development of a Hospital Service-based Costing System and Its Application (병원서비스별 원가분석모형의 개발과 적용)

  • 박하영
    • Health Policy and Management
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    • v.5 no.2
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    • pp.35-69
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    • 1995
  • The managerial environment of hospitals in Korea characterized by low levels of medical insurance fees is worsening by increasing government regulations as to the utilization of medical services, rising costs of labor, material, and medical equipments, growing patient expectations concerning the quality of services, and escalating competitions among large hospitals in the market. Hospitals should seek for their survival strategies in this harsh environment and they should have information about costs of their products in doing so. However, it has not been available due to the complexity of the production process of hospital services. The objectives of this study were to develop a service-based cost accounting model and to apply the developed model to a study hospital to obtain cost information of hospital services. A model commonly used for the job-order product cost accounting in the manufacturing industry was modified for the use in hospitals in Korea. Actual costs, instead of standard costs, incurred to produce a unit of services during a given period of time were estimated in the model. Data required to implement the model included financial information, statistics for the allocation of supportive cost center costs to final cost centers, statistics for the allocation of final cost center costs to services, and the volume of each services charged to patients during a study period. The model was executed using data of a university teaching hospital located in Seoul for the fiscal year 1992. Data for financial information, allocation statistics fo supportive service costs, and the volume of services, most of them in electronic form, were available to the study. Data for allocation statistics of final cost center costs were collected in the study. There were 15 types of evaluation and management service, 2, 923 types of technical service, and 2, 608 types of drug and material service charged to patients in the study hospital during the fiscal year 1992. Labor costs of each of seven types of pesonnel, material costs of 611 types of drugs and materials, and depreciation costs of 212 types of medical equipments, miscellaneous costs, and indirect costs incurred in producing a unit of each services were estimated. Medical insurance fees for basic services such as evaluation and management of inpatients and outpatients, injection, and filling prescriptions, and for operating procedures were found to be set lower than costs. Infrequent services which use expensive medical equipments showed negative revenuse as well. On the other hand, fees for services not covered by the insurance such as CT, MRI and Sonogram, and for laboratory tests were higher than costs. This study has a significance in making it possible for a hospital to obtain cost information for all types of services which produced income based on all types of expenses incurred during a given period of time. This information can assist the management of a hospital in finding an effective cost reduction strategy, an efficient service-mix strategy under a given fee structure, and an optimum strategy for within-hospital resource allocations.

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Development of Outage Cost Impact Index Function of Electricity Energy and Outage Cost Assessment using WOROCAIS (전력에너지 공급지장비의 충격도지수 함수개발 및 WOROCAIS를 이용한 이의 추정에 관한 연구)

  • Lim, Jin-Taek;Choi, Jae-Seok;Jeon, Dong-Hoon;Seo, Chul-Soo;Lee, Jae-Gul
    • The Transactions of The Korean Institute of Electrical Engineers
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    • v.62 no.8
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    • pp.1066-1073
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    • 2013
  • This paper illustrates newly an outage cost impact index function(OCIIF). The assessment of the OCIIF is described using the Web Based Online Real-time Outage Cost Assessment and Information System(WOROCAIS) for power system outage cost assessment in Korea. The proposed OCIIF is not absolute but relative outage cost impact index function in view point of outage time using web based survey method for outage cost assessment. While conventional methodology does not consider short time outage cost assessment, the proposed OCIIF reflects short time outage. SCOF(Sector Customer Outage Function) in stead of the traditional SCDF(Sector Customer Damage Function) is defined and proposed newly in this paper. Based the SCOF, AVLL(Average Value of Loss Load) is newly proposed. The OCIIF is demonstrated by WOROCAIS in case study around 2,000 sample data surveyed by KEPCO in South Korea in recent.

Analytical Approach of Multicasting-supported Inter-Domain Mobility Management in Sensor-based Fast Proxy Mobile IPv6 Networks

  • Jang, Ha-Na;Jeong, Jong-Pil
    • International journal of advanced smart convergence
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    • v.1 no.2
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    • pp.1-11
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    • 2012
  • IP-based Wireless Sensor Networks (IP-WSNs) are gaining importance for their broad range of applications in health care, home automation, environmental monitoring, industrial control, vehicle telematics, and agricultural monitoring. In all these applications, a fundamental issue is the mobility in the sensor network, particularly with regards to energy efficiency. Because of the energy inefficiency of network-based mobility management protocols, they can be supported via IP-WSNs. In this paper, we propose a network-based mobility-supported IP-WSN protocol called mSFP, or the mSFP: "Multicasting-supported Inter-Domain Mobility Management Scheme in Sensor-based Fast Proxy Mobile IPv6 Networks". Based on [8,20], we present its network architecture and evaluate its performance by considering the signaling and mobility cost. Our analysis shows that the proposed scheme reduces the signaling cost, total cost, and mobility cost. With respect to the number of IP-WSN nodes, the proposed scheme reduces the signaling cost by 7% and the total cost by 3%. With respect to the number of hops, the proposed scheme reduces the signaling cost by 6.9%, the total cost by 2.5%, and the mobility cost by 1.5%. With respect to the number of IP-WSN nodes, the proposed scheme reduces the mobility cost by 1.6%.

A Study on developing WBS based QDBS(Quantity Database System) for the schedule and the cost data integration for road construction project (도로공사의 공정 및 공사비 연계활용을 위한 디지털 수량산출정보시스템(QDBS) 개발 연구)

  • Yun, Seok-Heon;Kim, Seong-Sig
    • Korean Journal of Construction Engineering and Management
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    • v.8 no.4
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    • pp.119-127
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    • 2007
  • Cost and Schedule is the most important information, and how efficiently manage this information is the key issue for Construction Project Management. Domestically, systematic scheduling method such as CPM network is not only used widely but integration of time and cost information also is. In order to effectively integrate and use the time and cost information, it is suggested that WBS(Work Breakdown Structure) based QDB(Quantity Database) should be generated from the design phase and, WBS and QDB related system tool should be supported. It could be helpful to relate and integrate other construction project information.

The Matching Principle, Earnings Persistence and Information Asymmetry (수익비용대응, 이익지속성 및 정보비대칭)

  • Lee, Kyu-Jin
    • The Journal of the Korea Contents Association
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    • v.19 no.5
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    • pp.280-286
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    • 2019
  • This study first examines whether the matching principle reduces information asymmetry and verifies the effect on earnings sustainability and information asymmetry. In the presence of information asymmetry between managers and information users, managers can reduce information asymmetry by increasing the quality of earnings. Information asymmetry is measured by the financial analysts' earnings forecast variance. When we look at the results of previous studies, verify whether information asymmetry decreases as the response to the revenue cost increases and whether negative relationship between profit persistence and information asymmetry appears when the response to the revenue cost is high. As a result, firms with high revenue cost response showed a decrease in information asymmetry. The persistence of the earningss from the high earnings-cost response shows that the analysts' earnings forecast dispersion decreases. This means that the better the response to the revenue cost, the better the quality of the earnings and the less the information risk about the uncertainty of the enterprise. This study is different from the previous studies in that it analyzed whether the persistence of the earnings that responded to the high revenue cost reduces the information asymmetry. The results of this study suggest that managers can reduce the information asymmetry by carrying out appropriate revenue - cost responses, which provides important implications for stakeholders who use accounting earnings information.

Improvement of Cost-Schedule integration based Progress Management through PMIS (비용-일정통합기반 진도관리 개선방안)

  • Yoon, You-Sang;Suh, Sang-Wook;Jang, Gyu-Seong;Choi, Jang-Shik
    • Korean Journal of Construction Engineering and Management
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    • v.14 no.5
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    • pp.144-152
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    • 2013
  • Recently construction projects become more bigger. So construction companies have being performed cost and schedule management task by using PMIS. In engineering and construction phase, progress management which occur the most frequent information I/O(input and output) should be managed effectively by PMIS. Although most information by PMIS manage efficiently, cost-schedule information for progress management is difficult to be managed due to recurrent information input. thus when changed by price fluctuation and change order, progress management could not connnect cost information with schedule information. So it caused inaccuracy of progress measurement and data increase in PMIS. To solve this problem, This study suggests improved module for progress management through integration of cost-schedule using quantity take-offs as progress measurement method.

The Improvement of Information Protection Service Cost Model in Public Institution (공공기관 정보보호서비스 대가 모델의 개선 방안)

  • Oh, Sangik;Park, Namje
    • The Journal of Korean Institute of Information Technology
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    • v.17 no.7
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    • pp.123-131
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    • 2019
  • In this paper, related studies were investigated by dividing them into cost-benefit analysis, security continuity services, and SW-centric calculations. The case analysis was conducted on A institutions in the United States, Japan and South Korea. Based on this, an improvement model was prepared through comparison with the current system. The SCS(Security Continuity Service) performance evaluation system-based information protection service cost calculation model is proposed. This method applies a service level agreement(SLA) and NIST Cybersecurity framework that are highly effective through cost-effectiveness analysis and calculates consideration based on characteristics, performance criteria, and weights by information protection service. This model can be used as a tool to objectively calculate the cost of information protection services at public institutions. It is also expected that this system can be established by strengthening the current recommended statutory level to the enforceability level, improving the evaluation system of state agencies and public institutions, introducing a verification system of information protection services by national certification bodies, and expanding its scope to all systems.

Development of Construction Cost Analysis Process Based on Structural Building Information Modeling (구조BIM기반 공사비 상세분석 프로세스 구축)

  • Lee, Seung-Il
    • Proceedings of the Korean Institute of Building Construction Conference
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    • 2012.11a
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    • pp.237-238
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    • 2012
  • As a way to improve productivity and integrated project delivery in construction industry, BIM(building Information Modeling) using IT technique is being studied and applied recently. S-BIM application Process was established that enable efficient work through Structural BIM detailed Model in consideration of the collaboration among relevant fields. This study has the objective applying S-BIM technique to enable effective Cost Analysis in initial design phase and presenting the method for practical works using Construction Cost Analysis Process based on S-BIM.

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