• Journal of Korean Society of Transportation
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• v.25 no.6
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• pp.209-230
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• 2007

This paper analyzed the social cost function of a congestion-prone service system, which is developed from the social cost minimization problem. The analysis focused on the following two issues that have not been explicitly explored in the previous studies: the effect of the heterogeneity of value-of-travel-times among customers on the structure of cost functions; and the structure of the supplier cost function constituting the social cost function. The analysis gave a number of findings that could be summarized as follows. First, the social marginal cost for one unit increase in system output having a certain value-of-travel-time is the sum of the service time cost for that value-of-travel-time and the marginal congestion cost for the average value-of-service-time of all the system outputs. Second, the marginal congestion cost equals the marginal supplier cost of system output under the condition that supplier compensates the customers for the changed service time costs which is incurred by the marginal capacity increase necessary for economically facilitating an additional system output. Third, the compensated marginal cost is the multiple of the marginal capacity cost and the inverse of system utilization ratio, if the service time function is homogeneous of degree zero in its inputs.

• Korean Management Science Review
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• v.34 no.1
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• pp.71-84
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• 2017

The purpose of this study is to extract the characteristic cost through the time series analysis of each cost from 2003 to 2014, and to grasp the performance and relevance of the enterprise. Therefore, in this section, we analyzed the time-series analysis of selling, administrative, and non-operating expenses as described above. First, depreciation cost, advertising cost, transportation cost, research cost, current research cost, and ordinary development cost were extracted as the variables of interest to be verified in the empirical analysis. However, in the analysis of non-operating expenses, we could not extract the specific cost, but we could grasp the time-series flow of cost data before and after two epochs such as financial crisis and introduction of IFRS obligation. The results of this study show that sales management costs have a positive (+) effect on firm value. Empirical analysis confirms that management is trying to increase or decrease the cost This can be confirmed by the empirical results of this paper. At present, general enterprise accounting is done through ERP system. However, since the ERP system does not have an analysis system for each sales and management cost, the current system has difficulty in knowing the budget item for each cost each time the expenditure resolution for each cost item is made, It is a reality that the expenditure plan must be managed separately and it is inconvenient to keep it. However, if this practical difficulty is solved by the cost analysis system such as sales management cost, the present accounting information system will be further developed. Furthermore, the management will increase the profit item It is thought that coordination actions can also be prevented in advance.

• Journal of Information Technology Services
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• v.11 no.2
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• pp.243-258
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• 2012

The G2B system is one of the important information systems in the e-government implementation. It is difficult to measure the cost reduction effect of the system introduction because there are many participants in the complex procurement processes. Previous approaches of the performance evaluation of such processes have been based on conducting some surveys and interviews with statistical methods. Therefore there have been some limitations in the verification of feasibility. Therefore this study tries to suggest a case of performance evaluation about the cost reduction in using of the G2B system by analyzing operational DB data from the G2B system. This study analyzed the procurement processes of G2B system according to 'goods' and 'facilities/services' and classified the procurement processes into 12 sub-processes. By developing an evaluation model for the cost reduction of e-procurement, we derived the whole cost reduction effect was 8,000 billon Won for the use of Korea KONEPS G2B system in 2008. Specially the cost reduction in the private sector was 6,600 billion Won. It was mainly due to the decrease of the offline visits to the related organizations to participate a bidding process. Moreover, the cost reduction of using shopping mall was 1,000 billion Won among the total 1,400 billion Won in the whole public sector. The main contribution of this paper is to show the more objective evaluation result of the use of e-procurement, which verifies the necessity of G2B system.

• Journal of Korean Society for Quality Management
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• v.49 no.2
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• pp.213-231
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• 2021

Purpose: This study intends to provide decision-making information to improve efficiency by analyzing the management efficiency of smart greenhouse business entities and identifying factors that affect the efficiency based on input and output. Methods: The subjects of analysis were business entities for cultivating strawberries in smart greenhouses in Jeolla region (northern and southern Jeolla provinces), and the analysis focused on the management performance of the 2019-2020 crop period (year). Data Envelopment Analysis(DEA) was applied as an analysis method for efficiency analysis, Quantile Regression(QR) analysis was applied as a factor affecting the efficiency. Results: The reason for the efficiency gap between business entities was that there were many business entities that did not minimize the input cost at the current level of output, and the area where the variance among business entities was large was the fixed cost per 10a. In the results of the affecting factor analysis, it was found that the seed-seedlings cost, fertilizer cost, other material cost, and employment and labor cost had a negative (-) effect on the efficiency, and that the repair and maintenance cost had a positive (+) effect. Conclusion: Therefore, to achieve the efficiency of scale, it is necessary to reduce the input scale to an appropriate level. In the case of business entities with low efficiency by quartile, the seed-seedlings, fertilizer, and other material costs reduce expenditures, and repair maintenance costs can improve efficiency by increasing expenditures.

• Journal of Digital Convergence
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• v.20 no.4
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• pp.215-224
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• 2022

This study tried to examine the effect of cost asymmetry on food service companies and what characteristics affect such cost behavior. This study analyses cost behavior for cost of good sold, selling, general and administrative cost over the 2019-2020 period. Also, the rate of change in activity level was measured using change in sales. This study measures the behavior of cost using the research model of [1]. As a result of the analysis, it was found that food service companies exhibited cost asymmetric behavior as their sales level decreased. In addition, the cost asymmetric behavior has been strengthened since the corona virus, and the shorter the operating cycle. Lastly, the shorter the inventory holding period and the collection period of accounts receivable, which are components of the operating cycle, more strengthen asymmetric behavior of costs. These results seem to be meaningful in examining the cost structure and factors that may affect the structure for food service industry. This has approached the cost aspect of the situation faced by service food companies due to COVID-19, and it can be suggested that this pandemic can lead to cost reduction due to a decrease in corporate sales.

• Health Policy and Management
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• v.29 no.1
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• pp.27-39
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• 2019

Background: This study is designed to estimate the factors that affect the level of three different performance (publicity, efficiency, profitability) among regional public hospitals. Methods: The units of analysis are the regional 30 hospitals, which have the operating data during 22 years (from 1933 to 2014). The research method is used by fixed panel analysis. The publicity is measured by medicaid outpatient proportion and medicaid inpatient proportion. The efficiency is measured by two types of efficient score by DEA (data envelopment analysis). The profitability is measured by medical income to medical revenue and ROA (return on total asset). Results: At first, the increase of bed gives negative affect to the publicity but give positive effect to the efficiency and profitability. Because it means the increase of the region population, it gives more profitability compare to hospital with small number of beds. The more the operating period is the higher effect to the publicity and efficiency because of it's refutation. The debt ratio gives negative effect to publicity, but positive effect to profitability. It is the normal belief that there is inverse relationship between publicity and profitability. The turnover rate of bed gives the negative affect to the publicity, but positive affect to the efficiency and profitability. That give us the implication that type of the inpatient make different effect the hospital performance. The ratio of labor cost give negative effect to all kind of performance. That means that the higher labor cost don't mean the higher publicity and labor cost control is very important factors to hospital performance. So the region hospital have to focus the labor factors more to make higher performance. Conclusion: As the conclusion, the independent variables give similar effect to the efficiency and the profitability, but give inverse effect to the publicity. That means that if an region hospital want to make the more publicity, it loss the higher efficiency and profitability. Specially publicity is higher negative relation with the profitability.

• Current Research on Agriculture and Life Sciences
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• v.18
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• pp.33-42
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• 2000

A field case study was performed to investigate the effect of shallow ponding in paddy field on irrigation water requirement of direct seeded rice. In addition, an economic analysis was made to see the effect of no-till direct seeded rice on cost reduction. A field study was performed at a 2.1ha paddy field in Kimjae city, Chonbuk province from 1991 to 1999. Various direct seeding methods such as dryland seeding, wetland seeding, and no-till wetland seeding were introduced. Then, cost reductions due to the direct seeding and no-till were calculated. In addition, to investigate the effect of shallow ponding on irrigation water requirement, field measurements such as irrigation water volume, drainage water volume, rainfall depth, and ponding depth, were made at a 40a plot within the same area in 1988 and 1990. The results of the shallow ponding study showed that the irrigation water depth, rainfall, and the drainage depth were 379mm, 458mm, and 448mm in 1988 growing season, and 274mm, 819mm, and 736mm in 1990, respectively. The shallow ponding irrigation method saved irrigation water by about 20% with higher yield compared with the traditional method. The economic analysis showed that won \640,000 per ha can be saved by direct seeding due to no nursery cost, and \1,220,000 per ha due to no-till and no nursery cost. The yields ranged 540 to 640 kg per 10a during the study period with an average of 590kg per 10a. If these cropping techniques with no-till direct seeding and shallow ponding depth for rice cropping prove to be advantageous with further study, they can be adopted for the most of the paddy fields in Korea.

• Journal of Energy Engineering
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• v.11 no.4
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• pp.317-323
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• 2002

This paper proposed the calculation method of the generation operating avoided cost to cost-effectiveness evaluation of energy conservation programs that compounded the Proxy Plant Method and Load Decrement Method. This method introduced an operating index of the Energy Efficiency Demand-Side Management (EEDSM) resources based on the end-user's behaviors on the electricity power usage. The operation index is applied to calculate the hourly operating capacity of diffused high-efficiency appliances. And the operating capacity on the peak load hours for reference load is computed through the reduction of the peak load that contributes to that hour. Also, the proposed method evaluated the effect of EEDSM resources. The IEEE-RTS is adopted as a sample system to analyze impacts of an EEDSM. This paper, we have analyzed the effect of EEDSM upon the changes in the generation of generator, generation cost and the system marginal price (SMP). This method can be used to evaluate the impact of the diffused DSM resource and to estimate the impact in short-term EEDSM program. Further, result of the calculation can be utilized to pabulum for effect analysis of EEDSM resources.

• Journal of the Korean Society for Railway
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• v.11 no.1
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• pp.107-113
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• 2008

As it recently appears that LCC (Life Cycle Cost) analysis may be considered as an essential method for economic evaluation of infrastructures. Many researches have been made to assess LCC of each facility based on reasonable methods. However, expected maintenance repair cost must be reasonably estimated to enhance the reliability of LCC analysis through systematic and rational methods. This study is intended to propose a rational approach to reliability-based LCC analysis of high-speed railway steel bridges considering lifetime corrosion and fatigue damage. However in Korea, since high speed railway steel bridges are only recently constructed, no direct statistical data are available for the account of the maintenance cost and thus their maintenance characteristics are not clear yet. In this paper, for the assessment of expected maintenance/repair cost, the fatigue system reliability analysis incorporating the corrosion effect is proposed by considering the corrosion and fatigue damage using measured data of high speed railway steel bridges. A model proposed by Rahgozar, of at for fatigue notch factor considering the corrosion effect is used in order to incorporate the corrosion effect into the fatigue strength reduction and S-N curve. Finally, the effectiveness of LCC model proposed for high-speed railway steel bridges is demonstrated by a numerical example.

• The Korean Journal of Health Service Management
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• v.11 no.4
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• pp.203-211
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• 2017

Objectives : This study aims to design a method for drying forceps jars. As part of the process, holes were made in the forceps jars. Drying time, rate of wet pack, and cost of rewashing linen were then determined. Moreover, the study looked into the bacteria incidence rate in the forceps jars. This study suggests a practical way for preventing infection in a hospital through a surgical device. Methods : This study investigated the effect of forceps jars with holes on reducing drying time, rate of wet pack, and cost of rewashing linen. It also looked into the bacteria incidence rate in the forceps jars through a parallel design. Data was collected and analyzed using SPSS version 21. Results : The drying time of a forceps jars was remarkably reduced from $18.44{\pm}0.2$ minutes(non-hole forceps jars) to $0.58{\pm}0.02$ minutes(4-hole forceps jars). The rate of wet pack of non-hole forceps jars was 51.4%. However, the rate of 4-hole forceps jars reached 4.6%. The cost of rewashing linen saw a decline from 38,073 won to 3,381 won. In addition, no bacteria and virus were detected from the 24-hours usage of forceps jars even though the jars had holes. Conclusions : The 4-hole forceps jars greatly increased work efficiency as a result of the reduced drying time, rate of wet-pack and cost of rewashing linen. The 4-hole forceps jars did not influence their sterilizing effect.