• 동서간호학연구지
• /
• 제13권2호
• /
• pp.197-207
• /
• 2007

Purpose: This study was carried out to deveop nursing costs and to substantiate the application of appropriate activity-based nursing costs for the current clinical nurse specialists. Method: The study sample was a group of 8 home health care team of the tirtiary Hospital in Korea. The data was collected from September 2003 through December 2004. The statistical analysis was done by SPSS PC 11.0 program and calculated mean and the standard deviation. In Lee(2003)'s nursing activity analysis, nursing activities were classified into two major classification, 19 domains and 70 activities. Each activities was calculated using its work validity, physical effort, psychological effort, stress as a intensity, and the necessary time. The simple work costs was calculated the work wage per minute and the necessary time. The work load intensity was calculated using the work wage per minute and the necessary time work load intensity/100. Results: In this study, the work wage was 283 won per minute. The work validity ranged from 2.71-4.00. The highest simple work cost/work load intensity cost was 12,735won/47,374won for research activity, 10,700won/27,499won for bedsore care, and 9,727won/35,114won for deathbed care. The lowest simple work cost/work load intensity cost was 2,123won/2,038won for intramuscular injection, 2,210won/2,166won for hypodermic injection, and 2,210won/1,547won for a application of medicine(or ointment or cream). Conclusions: It revealed that the nursing cost should be considered validity, physical effort, psychological effort, stress as a intensity, and necessary time. Therefore, It is necessary to calculate nursing cost systematically based on activities.

• Ocean and Polar Research
• /
• 제39권1호
• /
• pp.51-59
• /
• 2017

The purpose of this paper is to estimate the economic value of beaches which are the major part of the East Sea Coast. ITCM (Individual Travel Cost Method) is applied to estimate the economic value of its beaches using Poisson, negative binomial, truncated Poisson and truncated negative binomial models. The consumer surplus during length of stay per capita is 214,088 won in beaches overall on the East Sea Coast, 206,398 won in Gangwon-do beaches and 271,171 won in Gyeongbuk/Ulsan beaches. Annual total economic value of its beaches considering the number of visitors at beaches is 6,269 billion won (3,970 billion won in Kangwondo beaches, 2,299 billion won in Kyungbuk/Ulsan beaches).

• 한국정보디스플레이학회:학술대회논문집
• /
• 한국정보디스플레이학회 2006년도 6th International Meeting on Information Display
• /
• pp.274-277
• /
• 2006

Nanostructured carbon (nm-C), including carbon nanotubes and nanofibers (CNTs/CNFs) is promising for low-cost field emission display (FED) application. By modification of CNTs/CNFs, uniform CNTs/CNFs can be obtained and used for field emission cathode (FEC) on glass substrate. By screen-printing (SP) and electrophoretic deposition (EPD) process, large area FEC can be obtained. The FED properties are studied and compared. Both SP and EPD FEC show excellent field emission properties, such as low emission field and uniform emission, after optimization the fabrication process. While EPD FEC exhibits better luminescence image. By vacuum sealing, the low cost nm-C-FED prototypes based on EPD cathode have been demonstrated.

• 한국항해항만학회:학술대회논문집
• /
• 한국항해항만학회 2004년도 추계학술대회
• /
• pp.245-251
• /
• 2004

적정 규모의 컨테이너선박을 선택하여 노선에 투입시키는 것은 선사의 경쟁력 측면에서 큰 부분을 차지하고 있다. 따라서 본 연구는 대형 정기선사 운영노선에서의 최적 선형을 도출하고자 한다. 이에 본 연구에서는 먼저 선사들의 주 간선노선인 '유럽-극동', '극동 북미', '유럽 극동 북-미' 노선을 대상으로 선박 운항시 발생되는 자본비, 운영비, 항해비, 항만비, 기타비용에 의한 총 운항비용을 산출하며, 산출된 총 운항 비용과 선형별 Slot수 및 평균 처리물동량을 이용하여 노선별 최적선형을 도출한다.

• 대한한의학회지
• /
• 제28권1호통권69호
• /
• pp.72-86
• /
• 2007

Objectives : The purpose of this study was to evaluate and compare the cost-effectiveness of Eastern, Western, and collaborative treatments and suggest a cost-effective approach for patients with frozen shoulder pain. Methods : Using the data of fifty-two patients, treatment effectiveness was measured by CSA, SPABI, and ROM scales and changes from the baseline score were evaluated. Data source for cost estimation was based on the national health insurance (NHI) payment system. Because the price in NHI was differentiated by health care institutions, five collaborative types were considered in assessing costs. Cost-effective ratios were computed for economic evaluation. Results : Compared with Eastern treatment, collaborative and Western treatments showed better effects on CSA scale after 4 weeks' treatment. The collaborative approach was also the most effective treatment on SPADI and ROM scales. The direct cost per patient receiving Eastern treatment was less than other treatments. In general, collaborative treatment dominated Eastern and Western treatments in cost-effectiveness an analysis. However, the cost-effectiveness ratio of Eastern treatment resulted in \9,000 compared to \29,000 of collaborative treatment on SPADI. Four different indicators of ROM scales resulted in different approaches as the cost-effective treatment. Conclusions : Considering cost-effectiveness ratios, collaborative treatment was the best treatment on CSh and SPADI scales after 4 weeks' treatment. As for ROM scales, the recommended alternatives were Eastern treatment for patients with abduction and adduction disabilities, Western treatment for those with flexion disability, and collaborative approach fir those with extension disabiliry.

• 한국항해항만학회지
• /
• 제29권5호
• /
• pp.421-429
• /
• 2005

선사가 운영하는 노선에서 최적선형의 선박을 결정하는 것은 선사가 해운시장에서의 경쟁력을 가지는데 매우 중요한 요소라 할 수 있다. 해운시장이 가지고 있는 이러한 특성 아래 경쟁관계에 있는 여러 선사들과 연구자들은 최적의 선형을 도출하기 위하여 많은 연구를 해왔었다. 본 연구는 선사들이 주요노선 상에 운영하고 있는 선형들에 대한 총 비용 분석을 통하여 노선별 최적의 선형을 도출하는데 그 목적이 있다. 총 비용을 산출하기 위하여 투입되는 비용변수들은 자본비용, 운영비용, 항해비용, 항만비용 및 기타비용이 포함되며, 대상이 되는 주요노선은 '유럽-극동 노선', '극동-북미 노선', '유럽-극동-북미 노선'으로 구분된다. 분석 결과 '유럽-극동 노선' 및 '유럽-극동-북미 노선'의 경우 6,500TEU급 선형이 최적으로 나타났으며, '극동-북미 노선'의 경우 8,200TEU급 선형이 최적으로 나타났다.

• 동아시아식생활학회지
• /
• 제2권1호
• /
• pp.69-82
• /
• 1992

The purpose of this study is to analyze the cooker's regnition and real attitude abut standard cost system who are engazing in hotel restaurants in Seoul area. The sample was consisted of 307 cookers(male ; 82.7%, female ; 17.3%_ and the used method in analyzing is surveying method and statistical analysis(SPSS PC Package ; Version 3.0). The results of this study are summarized as follows ; 1. Standard cost system, mass purchase and proper recipe were presented in order to economize on real cost and the purchase and preservation of food were presented as important control factor to econimize cost. 2. Most coolers were recognizing the necessity of standard cost system and they relyed the purpose of standard cost calculation on standard cost control. They also thought standard cost accounting information system as good method to economize cost and they were favorable abut the usage of computer in improving working ability. 3. Most of cookers(80%) wanted to be independant restaurant manager and they were favorable Korean restaurant and Western restaurant. 4. The cookers represented the oder of importance by nutrition, preferance of food, economy in composing cooking menu and by taste, odor, variety, decoration in cooking.

• The Journal of Asian Finance, Economics and Business
• /
• 제8권10호
• /
• pp.87-95
• /
• 2021

This study aims to demonstrate the impact of BPR in reducing cost in international business organizations by analyzing the impact of decentralization, re-engineering organizational structures, re-engineering human resources, industrial process technology, improving total quality standards, and value engineering. The study population includes all the international business organizations operating in the Middle East, with the condition that they operate in at least four countries. The results showed that there is a significant effect of all dimensions of BPR in reducing costs in international business organizations operating in the Middle East. When studying the impact of the dimensions combined, the moral effect appeared at each processes (decentralization, re-engineering of human resources and industrial process technology), while the moral effect did not appear in (rebuilding organizational structures, improving total quality standards, and value engineering). This does not negate the importance of the impact of these dimensions, but rather shows a disparity between dimensions in reducing cost, when studying its combined effect. The study recommends that organizations should adopt modern management accounting methods, including value engineering, in order to identify and enhance activities that add value to the organization's operations, as well as identify and eliminate non-value adding activities, in order to reduce costs.

• Journal of Construction Engineering and Project Management
• /
• 제8권1호
• /
• pp.1-9
• /
• 2018

US transportation agencies are dealing with shrinking budgets, limited work forces, and deteriorating infrastructure. In order to cope with funding uncertainty, state highway agencies are now looking into their own organizations and identifying programs, practices, and processes that have potential for cost saving. A quality assurance (QA) program is an integral part of highway construction and ensures a project's contracted level of quality. The cost of quality (conforming and nonconforming) can constitute a sizable part of total construction cost. As the quality assurance programs evolved, various practices and processes were developed over time and later adopted by state highway agencies. These practices and processes include different QA standards and specifications, varying testing methods, central testing lab vs. on site testing, performance based vs. prescribed quality assurance practices, implementation of innovative quality assurance practices, etc. Therefore, there is an opportunity to assess different QA strategies and recommend those practices that are effective and cost efficient. A national survey was conducted by the authors, which provided a detailed mapping of various QA practices and processes used as part of QA programs and identified areas where agencies can focus on for cost savings. The survey found that QA sampling and testing plans, optimization of sampling plans, optimization of QA standards and specifications, and implementation of innovative test methods and processes are the main areas the agencies should focus to lean the current QA programs.

• 동아시아식생활학회지
• /
• 제24권5호
• /
• pp.680-690
• /
• 2014

This study investigated the performance of hygiene management according to the capacity and food cost of foodservice in kindergartens as a measure of kindergartens foodservice hygiene management. Dietitians from the education office visited 50 kindergartens under the control of Dongbu District Office of Education during January, 2011. Kindergartens were 11 public and 39 private institutions. Over half of kindergartens (n=27) provided foodservice to 50~99 children. About 21 kindergartens had a foodservice cost per student per day of 2,000 won. Regarding personal hygiene, 'whether to wear an accessory or have a manicure' showed the best performance. 'Whether to have their health examined once every 6 months or keep their health records in 2 years' was rarely performed. For food materials, 'whether to buy food appropriate for the quality control standard of food materials' showed the highest performance. The highest performances for storage management of food materials and handling of food was 'whether to store goods within butlery at intervals more than 30 cm from the ground' and 'whether to heat and cook food more than $74^{\circ}C$', respectively. The highest performance for distribution of food and management of facilities was 'the hygienic management of cooking tools and facilities' and 'the proper installation of air-conditioning, heating and ventilation facilities', respectively. The results of this study show that capacity and food cost had the strongest effects on performance of personal hygiene. Especially, smaller facility size could increase performance of foodservice management.