• 대한치과보철학회지
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• 제52권1호
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• pp.18-26
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• 2014

연구 목적: 본 연구의 목적은 가장 최근에 수행된 치과의원의 경영 분석 자료를 바탕으로 상향식 방법을 적용하여 임플란트 원가를 산정하는데 있다. 연구 재료 및 방법: 본 연구에서는 진료행위 각각에 소요되는 직간접 비용을 모두 합산하는 상향식 방식으로 산출하였다. 상향식 원가계산의 경우 총원가는 인건비, 재료비, 관리비, 의료사고비용, 투자자본의 기회비용 등으로 구성이 된다. 이를 임플란트 원가 구성요소로 구분하면 인건비, 기공료, 재료비, 감가상각비 등의 직접비용과 관리운영비를 포함하는 간접비용, 치과의원 투자분에 대한 기회비용으로 구성된다. 결과: 상부보철물의 종류에 따라 금속관일 경우 1,449천원, 도재관일 경우 1,583천원, 오버덴쳐의 경우 2,471천원으로 산정되었다. 임플란트 원가는 인건비, 재료비, 관리비, 기타비용으로 나누어지는데 총 원가 중 인건비가 차지하는 비율은 50%, 재료비 33%, 관리비 15%, 기타비용2%로 나타났다. 이를 직접비, 간접비, 투자비용으로 구분하면 상부 보철물이 금속관일 경우 각각 원가의 83%, 15%, 2%를 차지한다. 결론: 전체 원가 중 인건비가 73만원(약 50%)으로 가장 많은 비중을 차지한다. 상향식 원가계산 결과 관행수가에 근접하게 나타났는데 금속관의 경우 145만원, 도재관일 경우 158만원 추계되었다.

• The Korean Journal of Pain
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• 제31권1호
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• pp.27-38
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• 2018

Background: Related to escalating health care costs and the questionable effectiveness of multiple interventions including lumbar facet joint interventions, cost effectiveness or cost utility analysis has become the cornerstone of evidence-based medicine influencing coverage decisions. Methods: Cost utility of therapeutic lumbar facet joint nerve blocks in managing chronic low back pain was performed utilizing data from a randomized, double-blind, controlled trial with a 2-year follow-up, with direct payment data from 2016. Based on the data from surgical interventions, utilizing the lowest proportion of direct procedural costs of 60%, total cost utility per quality adjusted life year (QALY) was determined by multiplying the derived direct cost at 1.67. Results: Patients in this trial on average received $5.6{\pm}2.6$ procedures over a period of 2 years, with average relief over a period of 2 years of $82.8{\pm}29.6$ weeks with $19{\pm}18.77$ weeks of improvement per procedure. Procedural cost for one-year improvement in quality of life showed USD $2,654.08. Estimated total costs, including indirect costs and drugs with multiplication of direct costs at 1.67, showed a cost of USD $4,432 per QALY. Conclusions: The analysis of therapeutic lumbar facet joint nerve blocks in the treatment of chronic low back pain shows clinical effectiveness and cost utility at USD $2,654.08 for the direct costs of the procedures, and USD $4,432 for the estimated overall cost per one year of QALY, in chronic persistent low back pain non-responsive to conservative management.

• 대한안전경영과학회지
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• 제13권2호
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• pp.185-193
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• 2011

The successful and sustainable growth of SMEs depends on their ability of strengthen their competitiveness in quality and cost and service more than anything else as a fundamental of operation. Among these key competitive factors of SMEs, quality is the most critical factor in manufacturing business fields. There are many different ways to improve the quality performance but it needs proper management decision to choose the best way what can maximize outputs with minimum inputs. And it needs effective measurement methods and some indicators to analysis the quality performance properly. The quality cost is one of the simplest key indicators to measure the quality performance and the effectiveness of quality related management decisions. In this study, through survey on local SMEs, we found that their average annual quality cost ratio versus turnover - total amount of annual quality cost divided by annual turnover - is around 3.69% excluded some SME's performances what have different quality control measures with others. And we found some results what corresponded with the early studies on the correlations between those categorized quality costs factors and some discrepancies between some of the literature model and the early case study results as follows. There were negative correlations between the Prevention costs and the External failure costs, and the Appraisal costs and the External failure costs, and there was positive correlation between the Appraisal costs and Internal failure costs same as early studies. But, we couldn't found any strong negative correlations between the Cost of control - Prevention costs & Appraisal costs - and the Cost of Failure of control - Internal & External failure costs -.

• 한국안전학회지
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• 제17권2호
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• pp.63-68
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• 2002

Life Cycle Cost analysis technique is introduced to evaluate cost-effectiveness of two paint systems of steel bridges. The systems are a conventional paint system and a galvanized paint system. The all costs during safe lift such as initial cost repainting costs, disposal costs are considered for the lift cycle cost analysis. The NIST model is used and BridgeLCC 1.0 developed by the NST is utilized as the lift cycle cost analysis tool. It is concluded that, in spite of expensive initial cost, the durable paint system may be cost-effective compared with conventional paint system.

• 자원ㆍ환경경제연구
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• 제22권2호
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• pp.367-391
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• 2013

후쿠시마원자력발전소의 사고를 계기로 원전의 안전대책비용, 사고위험대응비용과 같은 외부비용들의 존재가 부각되고 있다. 이에 본 연구는 원전의 외부비용들 중에서 추가안전대책비용과 사고위험대응비용을 추정하고, 이를 발전원가 및 전기요금에 반영하여 변화정도를 살폈다. 원전의 추가안전대책비용은 70~90%의 이용률에서 0.53원/kWh~0.80원/kWh으로 원전의 발전원가에 큰 영향을 미치지는 않는다. 사고위험대응비용은 원전사고피해규모별, 사고발생빈도별, 이용률별로 0.0025원/kWh~26.4188원/kWh로 추정되었다. 사고위험대응비용을 포함시키면 원전발전원가는 47.58원/kWh~85.92원/kWh가 된다. 2011년을 기준으로 사고위험대응비용을 내부화한 경우의 전기요금의 증가율은 70~90%의 이용률에서 0.001%~10.0563% 로 추정되었다. 본 연구는 원전의 외부비용을 내부화하는 방법으로서 외부비용을 발전원가에 포함하여 전기요금에 반영하였다. 본 연구는 지금까지 우리나라에 논의되지 않았던 원전 외부비용을 내부화하는 방법의 하나가 될 것이다.

• 한국공간구조학회논문집
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• 제7권2호
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• pp.75-82
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• 2007

구조물의 경제성 분석은 그 프로젝트의 실행을 결정할 수 있는 중요한 요소이다. 본 논문에서는 기존에 건설된 철골 트러스 스타디움 구조물의 건설비용 분석을 통하여 대공간구조물의 공사비 비용구조를 분석하였다.

• 동력기계공학회지
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• 제17권4호
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• pp.131-138
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• 2013

The purpose of this study is to suggest the evaluation standard of cost-effectiveness analysis for renew of architectural equipment in public building. Evaluation items of cost-effectiveness analysis for renew of architectural equipment in public building were used life cycle cost, energy consumption(ton of oil equivalent), green house gas emissions(ton of carbon dioxide) and maximum power demand. Life cycle cost is the process of making an economic assessment of an item, area, system, or facility by considering all significant costs of ownership over an economic life, expressed in terms of equivalent costs. The essence of life cycle costing is the analysis of equivalent costs of various alternative proposals. The social concern with green house gas and maximum power demand of architectural equipment field has been growing for the last several years.

• 한국전산구조공학회:학술대회논문집
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• 한국전산구조공학회 1999년도 가을 학술발표회 논문집
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• pp.249-256
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• 1999

This study is intended to propose a systematic procedure for the development of the reliability-based seismic safety and cost-effective Performance criteria for design and upgrading of long span PC bridges. In the paper, a set of cost function models for life cycle cost analysis of bridges is proposed. The total life cycle cost functions consist of initial cost and direct/indirect damage costs considering repair/replacement costs, human losses and property damage costs, road user costs, and indirect regional economic losses. The damage costs are successfully expressed in terms of Park-Ang median global damage indices and damage probabilities. The proposed approach is successfully applied to model bridges in both regions of a moderate seismicity area like Seoul, Korea and a high one like Tokyo, Japan. It may be expected that the proposed approach can be effectively utilized for the development of cost-effective performance criteria for design and upgrading of various types of bridges as well as long span PC bridges.

• 국제학술발표논문집
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• The 1th International Conference on Construction Engineering and Project Management
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• pp.908-912
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• 2005

Construction Cost Indices are values for measuring fluctuations in direct construction costs which include material costs, labor costs, and equipment costs for construction operations. In Korea, Korea Institute of Construction Technology (KICT) has been assessing and announcing these indices since January, 2004. The main goals of this paper are to look over the calculation process for those indices and then present the trend in construction costs according to the types of facilities with the past construction cost index data. Also, this paper traces the origin of the occurrence of significant changes on those indices through the further analysis of the trend. In addition, this paper shows the practicality of the indices and the way how to put them to practical use. An alternative estimate method using the indices is suggested for compensating the changes of construction costs caused by price fluctuations.

• 한국안전학회지
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• 제25권4호
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• pp.84-89
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• 2010

In Korea, the method of assessing uninsured costs is not adopted in a direct way, but in an indirect way on the basis of the insured cost. From this method, the cost of accidents can be approximately calculated, but accurate calculation of uninsured costs is not easy. Therefore, a better method of assessing uninsured costs caused by industrial accidents is necessary. In this study, the system program and database for assessing uninsured costs from industrial accidents were developed on the basis of the results of previous studies. This program and database could quantitatively assess uninsured costs more accurately and quickly than other studies. This system would contribute to the efficient analysis of industrial accident costs.