• 농업과학연구
• /
• 제36권2호
• /
• pp.233-244
• /
• 2009

This study analyzed the income of orange farming of Lichuan, Jiangxi Province in China. Using a questionnaire, 36 farmhouseholds of Lichuan were surveyed. The results are as follows. First, through the investigation of Lichuan orange farming farmhouseholds, we know that the direct expenses of Lichuan orange is around 2,250 RMB/10a and the direct expenses per household's are about 32,000 RMB. The average production of Lichuan orange is 1,548 kg/10a and the income is around 2,200 RMB/10a. The results showed that in Lichuan area orange farming benefit is more than rice so orange farming has been increasing. Second, the direct expense of Lichuan orange farming, 91% is material cost, 8% is labor cost, depreciation cost is only 1.4%. This result show that orange farming in Lichuan is very labor intensive. Third, there are a lots of young orange trees in Lichuan, so income would be increasing through the year.

• 농촌계획
• /
• 제16권3호
• /
• pp.19-26
• /
• 2010

The purpose of this paper is to evaluate optimum rate of payment and to [md the new advanced direction for the program for rural landscape conservation. We used direct evaluation method for income and production costs. According to the survey, we had done from 41 complexes(farmers) joined this program, the average production cost of landscape crops of type1 is calculated at 178,582 won per 10a and 111,517 won as type2. If the classification of crop type is adjusted, the problem formulated is improved to make possible support at the current payment rate.

• 한국건축시공학회:학술대회논문집
• /
• 한국건축시공학회 2020년도 봄 학술논문 발표대회
• /
• pp.169-170
• /
• 2020

Occupational Safety and Health Management Cost, used to protect workers in Korean construction worksites and to create safe working environments, is a legally managed expense item. As this cost item is grounded on the Occupational Safety and Health Act, it is always implemented. However, because there is a ceiling on its rates, insufficient amounts of Safety Management Costs are often allocated to worksites, with the money not being used to areas essential to worker safety. As such, the current study raises the need to develop a set of standards to enable some items under the Occupational Safety and Health Management Costs-appropriated under the rate of indirect costs-to be appropriated as direct construction costs. As a preliminary step in this effort, the current study will provide basic data that can be used to create construction cost calculation standards for items that can be calculated as direct construction costs.

• 보건의료산업학회지
• /
• 제5권1호
• /
• pp.87-99
• /
• 2011

The aim of the research is to figure out how the perception and the attitude of hospital staff have effect on cost management behavior, to check the mediation effect in the relationship between cost attitude and cost management behavior, and to provide some basic data of efficient cost management means for hospital staff. The major results of research can be summed up as following. Subordinate factors of cost perception such as conviction, information, and thought were all revealed as meaningful effect ones on cost attitude, but they didn't have meaningful effect on cost management behavior. However, if we check the final results of direct effect, indirect effect, and total effect in its variants, we can understand that cost perception have indirect effect on cost management behavior via cost attitude. Cost attitude was revealed as the greatest variant having direct effect on cost management behavior. As a conclusion, it seems that the correct cost perception can make positive cost attitude, by which desirable cost management behavior can be induced. Therefore, as the correct cost perception can make positive attitude, it is necessary to construct effective system to provide useful cost information for staff at anytime and at any place continually on organization aspect. It is important to get correct cost perception for the positive attitude of staff. Nevertheless, if the positive attitude would not be formed, it is necessary to search for the ways for personal motivation, for the management behavior cannot emerge positively.

• Journal of Preventive Medicine and Public Health
• /
• 제46권6호
• /
• pp.293-299
• /
• 2013

Objectives: The purposes of this study were to evaluate the prevalence of epilepsy and to estimate the cost of epilepsy in Korea, 2010. Methods: This study used a prevalence based approach to calculate the cost of epilepsy. Claims data from the Korean national health insurance and data from the Korea health panel, the Korea National Statistical Office's records of causes of death, and labor statistics were used to estimate the cost of epilepsy. Patients were defined as those who were hospitalized or visited an outpatient clinic during 2010 with a diagnosis of epilepsy (International Classification of Diseases 10th revision codes G40-G41). Total costs of epilepsy included direct medical costs, direct non-medical cost and indirect costs. Results: The annual prevalence of treated epilepsy was 228 per 100 000 population, and higher in men. The age-specific prevalence was highest for teenagers. The total economic burden of epilepsy was 536 billion Korean won (KW). Indirect cost (304 billion KW) was 1.3 times greater than direct cost (232 billion KW). By gender, the male (347 billion KW) were more burdened than the female (189 billion KW). The estimated cost in young age younger than 20 years old was 24.5% of the total burden of epilepsy. Conclusions: A significant portion of the economic burden of epilepsy is borne by people in young age. To reduce the economic burden of epilepsy, effective prevention and treatment strategies are needed.

• 지질공학
• /
• 제25권4호
• /
• pp.459-472
• /
• 2015

최근 국내에서 프로텍터를 사용하여 터널의 확대 공사기간 동안 기존 교통흐름을 유지할 수 있는 교통류 보존형 터널 확대 시공기술이 개발되었다. 이 공법은 교통의 흐름을 그대로 유지하여 교통정체에 따른 통행자의 시간적, 비용적 손실과 환경적 피해 등의 사회적 손실을 최소화 할 수 있다는 장점이 있다. 반면에 프로텍터의 설치 등으로 공사기간의 연장 및 직접공사비의 증가가 발생된다. 본 논문은 교통류 보존형 터널 확대 시공기술의 직접공사비와 간접적 사회적 비용을 모두 고려하여 경제적 타당성을 분석하기 위한 방법을 제시하는 것을 목표로 하였다. 사회적 비용을 차량운행비용, 시간지연비용 및 환경오염비용으로 구분하여 간접비를 산정하는 방법을 제시하였다. 그리고 기존의 확대공법과 신공법간의 경제성을 비교하기 위하여 남산3호터널을 대상으로 제시된 방법을 적용하여 분석해 보았다.

• 한국안전학회지
• /
• 제26권1호
• /
• pp.43-48
• /
• 2011

Estimation of accident costs would set a sound criterion on which invest judgement for work improvement would be decided. Unfortunately, however, the professional agency and most companies in Korea still adopt the conventional cost estimation method based on Heinrich's theory would not be applicable any more since it was developed about a century ago. This research was carried out to confirm the validity of conventional accident cost estimation method. With 110 accident cases occurred in an autoglass manufacturing plant for last 7 years, post-accident treatment procedure was simplified as a model with several phases, and practical costs were analyzed case by case. The results showed that, as expected, the company should the largest portion of loss due to accidents, and that mean indirect cost were 10.10(${\pm}20.70$) times as much as direct cost estimated by conventional method. Therefore, finally, accident types and items influenced much on accidents costs were analyzed and discussed.

• 간호행정학회지
• /
• 제19권4호
• /
• pp.437-448
• /
• 2013

Purpose: This study was a retrospective survey to examine economic feasibility of home care services for patients with diabetic foot. Methods: The participants were 33 patients in the home care services (HC) group and 27 in the non-home care services (non-HC) group, all of whom were discharged early after inpatient treatment. Data were collected from medical records. Direct medical costs were calculated using medical fee payment data. Cost-effectiveness ratio was calculated using direct medical costs paid by the patient and the insurer until complete cure of the diabetic foot. Effectiveness was the time required for a complete cure. Direct medical costs included fees for hospitalization, emergency care, home care, ambulatory fees, and hospitalization or ambulatory fees at other medical institutions. Results: Mean for direct medical costs was 11,118,773 won per person in the HC group, and 16,005,883 won in the non-HC group. The difference between the groups was statistically significant (p=.042). Analysis of the results for cost-effectiveness ratio showed 91,891 won per day in the HC patients, and 109,629 won per day in the non-HC patients. Conclusion: Result shows that the cost-effectiveness ratio is lower HC patients than non-HC patients, that indicates home care services are economically feasible.

• 기술혁신연구
• /
• 제5권2호
• /
• pp.155-177
• /
• 1997

Since 1995 the Korean Ministry of Science and Technology has introduced and implemented a project based system (PBS) for awarding R&D funds. While capital investments for national laboratories such as buildings and research facilities are supported by the government, normal operating expenses including personnel expenses should be earned by national laboratories through open competition under PBS. The project budget includes both direct research costs and indirect costs. The purpose of this paper is to examine the components of indirect costs and to examine determinants of indirect costs of national laboratories in Korea. The indirect costs of nineteen national laboratories are examined. The direct personnel costs and indirect personnel costs out of total personnel costs are 72% and 28%, respectively. The average indirect cost rate is 74.1% of direct personnel costs. Major components of indirect costs are general operating costs, indirect personnel costs, taxes and dues, and expenses related to the usage of equipment. The significant determinants of indirect cost are indirect personnel ratio. the ratio of unique projects, the type of national laboratories (pure research laboratories or other), and asset activity ratio measured as research divided by total assets. The high indirect personnel ratio, the high ratio of unique projects, the laboratories classified as other, the low asset activity ratio are related to high indirect cost rates.

• 대한치과보철학회지
• /
• 제51권4호
• /
• pp.292-299
• /
• 2013

연구 목적: 의료환경의 변화에 따라 새로운 의료관리에 대한 필요성과 함께 의료기관의 원가관리에 대한 관심이 증가되었다. 본 연구는 치과의료기관에서 빈번하게 제공되는 치과 임플란트 서비스를 직원의 활동에 근거하여 자원 또는 원가를 배부하는 활동기준원가(Activity-Based Cost, ABC) 방법을 적용하여 원가를 산정하기 위해 시행되었다. 연구 대상 및 방법: 수도권 소재의 A 치과의료기관을 대상으로 치과 임플란트 원가산정을 실시하였다. 해당 기관의 총비용을 확인하기 위해 1사분기 세무회계자료를 사용하였고 기관 내에서 이루어지는 활동을 파악하기 위하여 활동분석표 작성을 요청하였다. 자료를 바탕으로 치과 임플란트에 해당하는 직접원가와 간접원가를 분리하고, 간접원가의 왜곡을 최소화하기 위해 원가동인(Cost driver)을 파악하여 활동별로 비용을 배분하는 활동기준원가 분석을 실시하였다. 결과:치과 임플란트 원가를 직접비와 간접비로 나누어 비교한 결과 각각 35.8%, 49.5%로 나타났다. 치과 임플란트 1개당 원가는 1,579천원 정도로 산정되었고, 임플란트 수술 및 시술 전 후 활동이 포함된 보철 시술 진료영역에 47만원(30%)이 소요되어 가장 많은 부분을 차지하였다. 연수 및 치과학 교육 등의 활동도 기타 진료에 비해 상대적으로 높은 비중을 나타내었다. 결론: 과학적인 치과 임플란트의 수가 산정을 위해서 치과 임플란트와 관련된 직접적인 진료 술식 이외에 시술 전 후 준비활동 등에 대한 고려가 충분히 이루어져야 한다. 임플란트 시술 전 후의 활동 및 교육, 연수활동 등은 간접비에 포함되는 부분이나 진료의 질을 담보하고 환자의 만족도를 향상시키기 위해 반드시 필요할 활동으로 이러한 활동들을 고려한 합리적 수가 산정이 필요하다.