• Journal of Korea Society of Digital Industry and Information Management
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• v.17 no.2
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• pp.37-45
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• 2021

In this study, we want to analyze the difference in cost structure for the LAN audience system, which emerged as an alternative to the existing audience system due to the influence of Covid-19, and to analyze the utilization of the LAN audience system. To this end, the incremental cost difference between the existing audience system and the LAN audience system in the production of the broadcast program was compared and analyzed through the broadcasting production case by the actually performed LAN audience system. According to the research, the existing audience system has a linear cost structure that increases with the number of audience participants, while the LAN audience system has a calculated cost structure that gradually increases with the range of audience participants. These findings indicate that the LAN-line audience system costs more than the audience system, but the total cost is lower than the audience system for a certain number of people or more. This is a supplement to the existing audience system, which could not attract more audiences due to the lack of production costs, suggesting that the online audience system plays a role in supplementing the open broadcasting production system.

• Proceedings of the Korea Society for Industrial Systems Conference
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• 1998.03a
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• pp.169-176
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• 1998

This article investigates the software acquisition problems as two dimensional : custom/pacakage and insource /outsource. The analysis adopts the cost-benefit frame work in explaining software acquisition problems and takes two leveled approach. The first level examines the cost-benefit relationship of the determinants affecting both dimensions, and these determinants are derived from theories of transaction cost, incomplete contracting, and agency. The second level focuses on the impact of general cost-benefit frivers of the software acquisition decisions. The results facilitate a broader and more detailed understanding on the software acquisition problems.

• Journal of Korean Society of Industrial and Systems Engineering
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• v.18 no.33
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• pp.161-171
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• 1995

When physical distribution cost can be correctly measured, its management can also be efficient. Thus the primary objective of the study is to develop systems for measuring correctly physical distribution cost. The systems have two aspects : the One is the consumption of the resourses(materials, labor service, the other services), the other is the creation of physical distribution services(transportation, storage, cargo, packing, distribution conversion, management). By measuring the cost through the systems, the commoditization of the physical distribution services is possible and measurement of the cost and revenue can also be reasonable ,which makes its management efficient.

• Journal of the Korea Society of Computer and Information
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• v.25 no.7
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• pp.159-165
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• 2020

With respect to the cause of asymmetric cost behavior, there are two streams of the literature. One stream focused on effect of managerial expectation and the other explained using agency system. In this study, we aim to investigate the determinants of asymmetric cost behavior in these streams. We first examine the impact of managerial overconfidence and optimistic bias on asymmetric cost. We also examine ownership ratio as a proxy of the quality of corporate governance effects on asymmetric cost. The results are as follows. First, firms have the anti-sticky asymmetric cost behavior. Second, we find that the firms with managerial optimistic bias mitigate the degree of asymmetric cost. This finding implies that managerial optimism is a factor that alters asymmetric cost behavior. Third, the degree of asymmetric cost is weaker in case of firms with higher manager's ownership. This result provides an important empirical evidence for understanding the role of corporate governance in cost behavior.

• Management & Information Systems Review
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• v.33 no.4
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• pp.39-48
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• 2014

In order that a company may reduce expense, according to companies' income statement, the largest amount of money is set to total sales amount, and the next is the sales cost. The method of reducing the sales cost is the common and it is important to take down a unit price at the time of purchase, or to reduce inventory cost. In this research, the cost reduction model for logistics cost reduction is built using the real data of P company, and in order to verify the validity of a model, logistics cost is calculated through a simulation. A real logistics cost is compared with the logistics cost through logistics route rearrange of the proposal model. It will become an opportunity which analyzes the logistics expense of P company through this research, and can be solved in search of the problem of logistics system.

• The KIPS Transactions:PartD
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• v.16D no.3
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• pp.353-360
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• 2009

Most information systems are component-based and developed by outsourcing, and developed software is maintained integrative. However, studies on cost measurement indicators and cost estimation model have not been performed sufficiently, which are foundational to enhance the productivity and efficiency of maintenance. This study suggests indicators to measure maintenance cost for component-based software and examines maintenance cost estimation model of component software by the measurement indicators suggested. In order to generate the indicators to measure the component-based maintenance cost, the previously proposed indicators are summarized comparatively. To estimate the measurement indicators of component-based software, it makes a comparison of the previously proposed indicators and arranges them. We classify the measurement indicators by how to apply according to maintenance types of component software and then we propose the cost measurement indicators. Moreover, we propose the cost estimation model according to the maintenance types of component software using the suggested measurement indicators suggested. With the suggested estimation model, a case study is performed and its validity is verified.

• Journal of Korean Society for Quality Management
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• v.52 no.1
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• pp.23-42
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• 2024

Purpose: This study aims to investigate the impact of two types of information quality, which are platform-oriented information quality and customer-oriented information quality, on customers' decision-making processes in the Online to offline (O2O) platform environment. Grounded in the product brokering efficiency model, which encompasses screening cost, evaluation cost, and decision quality, a model framework was developed. Furthermore, this study explores how these decision-making processes affect customer loyalty. Methods: Given that food delivery apps are the most widely used O2O service in Korea, this study targeted users of these apps for data analysis. We conducted hypothesis testing through a purposive sampling methodology focusing on food delivery app users. A Partial Least Squares Structural Equation Modeling analysis was conducted to analyze the data. The data collection occurred via an online survey from October to December 2021, with a total of 212 respondents participating. Results: The results of this study revealed the significant role of information quality in helping customers' decision processes while using food delivery apps. Specifically, it was found that platform-oriented information positively influences decision quality, while customer-oriented information significantly affects both the reduction of evaluation cost and the enhancement of decision quality. Additionally, the study indicated that lower evaluation costs and higher decision quality lead to increased platform loyalty. However, a reduction in screening cost did not have a significant impact on platform loyalty. Conclusion: While previous studies have overlooked the existence of two sides, service provider and user, in a platform, this research holds significance in its analysis of how information quality impacts loyalty by utilizing the two kinds of information quality. Practitioners can enhance customer loyalty to the platform by enriching customer-oriented information, thereby reducing customers' evaluation costs and encouraging more loyal usage of the platform.

• The Journal of the Korean dental association
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• v.52 no.7
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• pp.416-424
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• 2014

The purpose of this study is to analyze the cost of dental implant by top-down method and, on that basis, to provide salient information for the suitable standard of dental insurance fee. A survey data and accounting documents from 36 samples of dental clinics secured with the organisation authority are used and analysed for extracting the representative sample of dental clinic. A researcher visited the dental clinics in person and conducted additional interviews in the omitted case of accounting documents. A dental implant cost by top-down method was estimated to 1,430,000 won. Labor cost accounted for 43% of the total cost structure, ranking it 1st and, management cost, material cost and interest cost on investment cost in order are investigated. Labor cost counts of the total cost that shows the similar aspect to the existing result. Cost in cost accounting of medical care would be used for the judge that cost pursed value for dental service, not price or fee.

• The Magazine of the IEIE
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• v.20 no.11
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• pp.46-53
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• 1993

• Journal of the Institute of Electronics Engineers of Korea CI
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• v.45 no.3
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• pp.75-85
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• 2008

The DBMS are widely used in embedded systems. The flash memory is used as a storage device of a embedded system. The optimizer of existing database system assumes that the storage device is disk. There is overhead to overwrite on flash memory unlike disk. The block of flash memory should be erased before write. Due to this reason, query optimization model based on disk does not adequate for flash-aware database. Especially embedded system should minimize the consumption of energy, but consumes more energy because of excessive erase operations. This paper proposes new energy based cost model of embedded database and shows the comparison between disk based cost model and energy based cost model.