• 제목/요약/키워드: General Rate Model

검색결과 727건 처리시간 0.032초

양배추 분말을 첨가한 쿠키의 품질 및 산화방지 활성 (Quality and Antioxidant Properties of Cookies Supplemented with Cabbage Powder)

  • 이영미;이준호
    • 산업식품공학
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    • 제21권1호
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    • pp.93-98
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    • 2017
  • 박력분에 대한 양배추 분말 대체량을 0-8%로 달리하여 쿠키를 제조한 후 물리 화학적 품질특성, 산화방지 활성 및 소비자 기호도를 조사하였다. 양배추 분말 첨가량에 따른 쿠키 반죽 밀도의 유의적인 차이는 나타나지 않았으나(p>0.05), 반죽의 pH와 수분함량은 각각 유의적으로 감소 또는 증가하였다(p<0.05). 쿠키의 퍼짐성과 경도는 양배추 분말 첨가량이 증가할수록 유의적으로 증가한 반면, 손실률은 유의적으로 감소하는 경향을 보였다(p<0.05). 한편 명도($L^*$), 황색도($b^*$) 모두 양배추 분말의 첨가량이 증가함에 따라 유의적으로 감소하였으나(p<0.05), 적색도($a^*$)는 유의적으로 증가하였다(p<0.05). 산화방지 활성을 나타내는 DPPH에 대한 전자공여능 및 ABTS에 대한 라디칼 소거능은 유의적인 차이를 보이며 증가하였고(p<0.05), 두 지표간에 매우 높은 상관관계를 보였다. 소비자 검사 결과, 2% 첨가군은 모든 항목에서 대조군과 대등한 평점을 받았고, 특히 색, 부드러운 정도, 전체적인 기호도에서 유의적으로 가장 높은 평점을 받았다(p<0.05). 한편 양배추 분말 첨가량이 4%를 초과하면 부드러운 정도를 제외한 모든 평가항목에서 기호도가 급격히 감소하는 것으로 나타났다. 따라서 양배추 분말의 생리적 활성과 쿠키의 관능적 품질을 고려한 최적의 첨가농도는 2%가 가장 적절한 것으로 판단된다.

교량 상태에 따른 생애주기비용 영향 분석 (A Study on Life Cycle Cost According to Bridge Condition)

  • 박준용;이기세
    • 한국산학기술학회논문지
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    • 제22권2호
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    • pp.802-809
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    • 2021
  • 노후화로 인해 급증하는 유지관리 비용에 대응하기 위하여 자산관리적 관점에서 교량의 유지관리 비용 예측은 필수적이다. 교량의 유지관리 비용 예측은 교량 상태에 기반하여 생애주기비용을 지표로 수행되며, 일반적으로 교량 상태는 열화환경, 하중조건, 재료특성 등에 따라 상당히 넓은 분포특성을 가진다. 본 논문에서는 교량 상태에 영향을 주는 변수로 사용수명, 열화속도, 점검오차를 활용하는 상태예측모델을 활용하여 교량 상태가 생애주기비용 산정에 미치는 영향을 평가하였다. 검토된 변수 중에서 점검오차가 특히 생애주기비용 산정에 상당한 영향을 미치는 것을 확인하였다. 그리고 실제 고속도로 교량의 건전도지수 분포를 기반으로 상하한을 모사하는 상태예측모델을 구축하여 개별 교량에서 발생가능한 생애주기비용의 상하한 값을 추정하였다. 상태예측모델과 연계하여 생애주기동안 발생하는 비용을 예측하기 위해 교량 건전도지수에 따른 보수보강비용 산정식을 활용하였다. 분석을 통해 교량의 상태에 따라 생애주기비용의 차이가 상당히 크게 발생함을 확인하였다. 이에 따라 기존의 평균을 모사하는 단일모델로는 효율적 관리가 어려울 수 있으므로, 향후 다양한 종류의 상태예측모델을 구축하여 교량에 따라 적합한 모델을 적용하는 등 개별 교량의 유지관리 비용 예측신뢰도를 높이기 위한 연구가 필요하다.

코로나19 팬데믹과 영업순환주기가 외식업체의 원가 비대칭적 행태에 미치는 영향 (The Effect of COVID-19 Pandemic and Operanting Cycle on Asymmetric Cost Behavior in Food Service Industry)

  • 박원
    • 디지털융복합연구
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    • 제20권4호
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    • pp.215-224
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    • 2022
  • 본 연구는 외식기업을 대상으로 원가의 비대칭적 행태를 검증하고 최근 경기 침체 현상과 관련된 코로나 19 팬데믹 현상과 유동성에 영향을 미치는 영업순환주기가 원가의 행태에 영향을 미치는지 검증하고자 하였다. 2019년과 2020년 외식기업을 대상으로 분석을 실시하였으며 원가는 매출원가와 판매비와 관리비의 합으로 측정하였다. 분석 결과, 외식기업은 활동수준 감소에 따라 원가탄력적인 행태로 나타났다. 또한 코로나 이후 이전보다 원가의 하방탄력적인 행태는 강화되었으며 영업순환주기가 짧을수록 원가는 하방탄력적인 행태로 나타났다. 마지막으로 영업순환주기의 구성요소인 재고자산 보유기간과 매출채권 회수기간 모두 짧을수록 원가의 하방탄력적인 행태는 강화되었다. 이러한 결과는 외식기업을 대상으로 원가의 구조 및 그러한 구조에 팬데믹 현상과 영업순환주기가 영향을 미칠 수 있는 요인을 검증한 것에 의미가 있을 것으로 보인다. 코로나 19로 인하여 외식업체가 직면한 상황을 원가 측면에 접근하였으며 이러한 팬데믹 현상이 기업의 매출 감소에 원가절감으로 이어질 수 있다.

조직공정성이 감정, 직무만족 그리고 이직의도에 미치는 영향 (Effects of Organizational Justice on Emotions, Job Satisfaction, and Turnover Intention in Franchise Industry)

  • 한상호;이용기;이재규
    • 한국프랜차이즈경영연구
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    • 제9권2호
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    • pp.7-16
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    • 2018
  • Purpose - Turnover Intention in the franchise industry is becoming a very important issue. This study examines the structural relationships between organizational justice, emotion, job satisfaction, and turnover intention in the franchise industry. In this model, emotion was classified into two sub-dimensions such as positive and negative emotion. Research design, data, methodology - The sample of this study collected from employees of a food-service franchise company is representative. Copies of the questionnaire along with a cover letter were delivered by a research assistant to the human resources manager or the general manager of the selected food-service franchise firms after they agreed to participate in the study. In order to increase the response rate of the respondents, a small gift was provided to the respondents who completed the questionnaire. A total of 300 questionnaires were distributed and 285 returned responses, 9 responses were not usable due to missing information. Thus, a total of 276 responses were used using structural equation modeling with Smartpls 3.0. Results - The results showed that organizational justice had positive significant effects on positive emotion and job satisfaction. Job satisfaction had negative a significant effect on turnover intention. And negative emotion had positive significant effect on turnover intention. Conclusions - The results of this study provide some implications. If employees feel that the franchise headquarters is fair about the methods and procedures of decision making, resource allocation, information sharing, etc., it means that employees feel better. If the franchise's decision-making processes and methods and results are transparently disclosed and processed in accordance with the internal rules of the company, the employees will be able to fully understand and accept them. The results of this study also show that positive and negative emotions of service-based franchise employees have different effects on job attitude and organizational behavior. In particular, when negative emotions of employees are passed on to others and the results are negative, employees may feel that they are disoriented or wrong. Therefore, the franchise headquarters should try to inspire employees' sense of organizational community, and should pay attention to how to relieve the job stress and the fair distribution of work and rewards.

Altitude training as a powerful corrective intervention in correctin insulin resistance

  • Chen, Shu-Man;Kuo, Chia-Hua
    • 운동영양학회지
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    • 제16권2호
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    • pp.65-71
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    • 2012
  • Oxygen is the final acceptor of electron transport from fat and carbohydrate oxidation, which is the rate-limiting factor for cellular ATP production. Under altitude hypoxia condition, energy reliance on anaerobic glycolysis increases to compensate for the shortfall caused by reduced fatty acid oxidation [1]. Therefore, training at altitude is expected to strongly influence the human metabolic system, and has the potential to be designed as a non-pharmacological or recreational intervention regimen for correcting diabetes or related metabolic problems. However, most people cannot accommodate high altitude exposure above 4500 M due to acute mountain sickness (AMS) and insulin resistance corresponding to a increased levels of the stress hormones cortisol and catecholamine [2]. Thus, less stringent conditions were evaluated to determine whether glucose tolerance and insulin sensitivity could be improved by moderate altitude exposure (below 4000 M). In 2003, we and another group in Austria reported that short-term moderate altitude exposure plus endurance-related physical activity significantly improves glucose tolerance (not fasting glucose) in humans [3,4], which is associated with the improvement in the whole-body insulin sensitivity [5]. With daily hiking at an altitude of approximately 4000 M, glucose tolerance can still be improved but fasting glucose was slightly elevated. Individuals vary widely in their response to altitude challenge. In particular, the improvement in glucose tolerance and insulin sensitivity by prolonged altitude hiking activity is not apparent in those individuals with low baseline DHEA-S concentration [6]. In addition, hematopoietic adaptation against altitude hypoxia can also be impaired in individuals with low DHEA-S. In short-lived mammals like rodents, the DHEA-S level is barely detectable since their adrenal cortex does not appear to produce this steroid [7]. In this model, exercise training recovery under prolonged hypoxia exposure (14-15% oxygen, 8 h per day for 6 weeks) can still improve insulin sensitivity, secondary to an effective suppression of adiposity [8]. Genetically obese rats exhibit hyperinsulinemia (sign of insulin resistance) with up-regulated baseline levels of AMP-activated protein kinase and AS160 phosphorylation in skeletal muscle compared to lean rats. After prolonged hypoxia training, this abnormality can be reversed concomitant with an approximately 50% increase in GLUT4 protein expression. Additionally, prolonged moderate hypoxia training results in decreased diffusion distance of muscle fiber (reduced cross-sectional area) without affecting muscle weight. In humans, moderate hypoxia increases postprandial blood distribution towards skeletal muscle during a training recovery. This physiological response plays a role in the redistribution of fuel storage among important energy storage sites and may explain its potent effect on changing body composition. Conclusion: Prolonged moderate altitude hypoxia (rangingfrom 1700 to 2400 M), but not acute high attitude hypoxia (above 4000 M), can effectively improve insulin sensitivity and glucose tolerance for humans and antagonizes the obese phenotype in animals with a genetic defect. In humans, the magnitude of the improvementvaries widely and correlates with baseline plasma DHEA-S levels. Compared to training at sea-level, training at altitude effectively decreases fat mass in parallel with increased muscle mass. This change may be associated with increased perfusion of insulin and fuel towards skeletal muscle that favors muscle competing postprandial fuel in circulation against adipose tissues.

서비스 종업원의 표면행위가 반생산적 과업행동에 미치는 효과에 관한 연구: 감정소모의 매개효과를 중심으로 (The Effects of Service Employee's Surface Acting on Counterproductive Work Behavior: The Mediating Roles of Emotional Exhaustion)

  • 강성호;최종학;이지애;허원무
    • 유통과학연구
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    • 제14권2호
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    • pp.73-82
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    • 2016
  • Purpose - Counterproductive work behavior(CWB) was typically categorized according to the behavior whether it targets other people(i.e., interpersonal CWB: I-CWB). Employing organizations(i.e., organizational CWB: O-CWB) has emerged as major concerns among researchers, managers, and the general public. An abundance of researches has informed us about the understanding for the antecedents of CWB, whereas little is known about the antecedents of CWB directed distribution service in employee's emotional labor. Therefore, the purpose of this research is to propose a research model in which surface acting enhances emotional exhaustion as an emotional labor strategy, which eventually increases counterproductive work behavior(including I-CWM and O-CWB). Research design, data, and methodology - This empirical research data were gathered from the samples of full time frontline hotel employees(including front office, call center, food/beverage, concierge, and room service) in South Korea. Six hotels were selected ranged from four to five stars, including privately owned and joint-venture properties. A convenience sampling method was used to select hotels. Full time frontline hotel employees from the six hotels were surveyed using a self-administered instrument for data collection. With the strong support of hotel managers, a total of 300 questionnaires were distributed, and 252 responses were collected indicating a response rate of 84.0%. In the process of working with the 252 samples, structural equation modeling is employed to test research hypotheses(H1: The relationship between surface acting and Interpersonal counterproductive work behavior(I-CWB) is mediated by emotional exhaustion, H2: The relationship between surface acting and organizational counterproductive work behavior(O-CWB) is mediated by emotional exhaustion). SPSS 18.0 and M-Plus 7.31 software were used for the data analysis. Descriptive statistics were used to assess the distribution of the employee profiles and correlations between factors. M-Plus 7.31 software was used to test the model fit, validity, and reliability of the factors, significance of the relationship between factors, and the effects of factors in the model. Results - To test our mediation hypotheses, we used an analytical strategy suggested by Preacher & Hayes (2008) and Shrout & Bolger (2002). This mediation approach directly tests the indirect effect between the predictor and the criterion variables through the mediator via a bootstrapping procedure. Thus, it addresses some weaknesses associated with the Sobel test. We found that surface acting was positively related to emotional exhaustion. Furthermore, emotional exhaustion was a significant predictor from the two kinds of counterproductive work behavior. In addition, surface acting was not significantly associated with the two kinds of counterproductive work behavior. These results indicated that the surface acting by frontline hotel employees was associated with higher emotional exhaustion, which is related with higher interpersonal counterproductive work behavior(I-CWB) and organizational counterproductive work behavior(O-CWB). In sum, we confirmed that the positive relationship between surface acting and the two kinds of counterproductive work behavior was fully mediated by emotional exhaustion. Conclusions - The current research broadens the conceptual work and empirical studies in counterproductive work behavior literature by representing a fundamental mechanism that how surface acting affects counterproductive work behavior.

우리나라 국내 화주기업의 입지 및 재입지 선택 특성 분석 (2006년 물류현황보완조사를 중심으로) (Determinants of the Location and Relocation of Domestic Logistics Firms in Korea (focused on complementary commodity flow survey for 2006))

  • 도화용;장훈;김찬성;원제무
    • 대한교통학회지
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    • 제26권1호
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    • pp.37-49
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    • 2008
  • 일반적으로 기업은 이윤추구를 위해 한 곳에 정착하지 않으며, 원자재 조달의 용이성, 시장, 교통비, 동종업체와의 협력, 건물 임대료 등 여러가지 요인에 의해 재입지(relocation)하게 된다. 또한 국가 정책적 측면에서도 산업단지 배치, 제조업의 재배치 등 정책에 의해 기업의 재입지가 이루진다. 우리나라에서는 '60년대 후반부터 기업 입지정책이 체계적으로 수립되어 왔으며, 최근에는 국가 균형발전이라는 정책 사안에 따라 지역적으로 특화된 산업개발, 공공기업의 지방이전 등이 사회전반에 걸쳐 화두가 되고 있다. 국가간 기업의 재입지 역시 같은 이유로 인해 이루어지고 있다. 우리나라뿐만 아니라 많은 나라들이 인건비와 임대료가 저렴한 저임금 국가인 중국, 중유럽, 동유럽 등 생산비용 절감차원에서 우위가 있는 지역에 새로운 입지를 선점하려는 노력을 지속하고 있다. 이에 본 연구는 선행 연구인 김찬성 등(2007)이 수행한 우리나라 내수화물 취급업체의 입지결정 특성분석에서 재입지에 영향을 준 요인들을 정성적 정량적으로 분석하는 것을 목적으로 하였다. 따라서 본 연구에서는 우리나라 국내화물 취급 화주기업을 대상으로 재입지의 영향요인을 동태적인 관점에서 분석하였다. 분석을 위하여 2005년에 조사된 제3차 전국물류조사 중 2006년에 보완조사된 3,000개 사업체 중 재입지를 경험한 1,400개 사업체 자료를 활용하였으며, 보완조사에서는 이전 영업지, 영업지에서 영업한 기간, 재입지 이유 등을 조사하였다. 또한 본 연구에서는 세 가지 측면에서 재입지의 동태적인 분석을 수행하였는데, 첫째, 한 영업지에서의 평균체류시간의 관찰, 둘째, 설문을 통해 재입지에 영향을 준 요인 및 정부정책에 의한 재입지 의향 파악, 마지막으로 이전 영업소와 이후 영업소의 주소지를 통해 market area의 영향을 규명하도록 하였다. 설문분석 결과 기업이 한 곳에 체류하는 기간은 규모, 업종 등에 따라 다양하며 이전율이 상당히 높은 것으로 파악되었다. 사업체 이전의 주된 이유는 시장규모, 교통편리성, 임대료 등이며 이전시 이들 요인이 복합적으로 작용함을 알 수 있었다. 또한 입지선택특성모형 추정결과 기업은 기존 상권에 더욱 가까이 하면서 재입지하고 있었으며, 따라서 사업체 이전에는 market area의 영향이 매우 큰 것을 발견할 수 있었다.

대전광역시 노령화 지구의 공간적 분포 패턴 (Spatial Distribution of Aging District in Taejeon Metropolitan City)

  • 정환영;고상임
    • 한국지역지리학회지
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    • 제6권2호
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    • pp.1-19
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    • 2000
  • 본 연구는 중부지역의 중심지로 발전하고 있는 대전광역시를 대상으로 노령화 지구의 공간적 분포 패턴을 분석하고자 하였다. 그 결과 노령화 지구는 대전광역시 CBD지역과 CBD인접지역, 그리고 주변지역간에 뚜렷한 차이를 나타내고 있으며, 그 분포에 있어서도 양극화 현상이 뚜렷함을 확인하였다. 그리고 인구감소지구는 노령화지구와 대체로 중복되어 있고, 비노령인구의 전출에 의하여 노령인구비율이 높아지고 있으며, 인구증가지구는 노령화 지구와 전혀 중복되어 나타나지 않고, 비노령인구의 전입에 의해 노령인구비율이 낮아지고 있다. 인구이동에 의한 노령인구의 증가여부를 확인하기 위하여 각 그룹별로 연령 코호트 분석방법을 이용하여 노령화 지구의 출현요인을 분석한 결과, 인구노령화의 진행 은 인구의 사회적 증감률 변화와 매우 밀접하게 관련되어 있고, 특히 비노령인구의 전출에 의해 노령인구비율이 높아지고 있음을 확인할 수 있었다. CBD지역과 CBD인접지역을 포함한 중심시가지에서는 결혼, 새로운 주택취득에 의한 세대분리 등의 전출, 즉, 비노령인구의 전출이 인구노령화를 촉진하는 주요인이 되고 있고, 반면 주변지역에서는 비노령인구의 지구의로의 전출뿐 아니라 새롭게 노령인구로 편입되어져 가는 연령층 인구와 사망률의 저하에 따른 평균수명의 연장으로 인한 노령인구의 절대적 증대가 인구노령화를 촉진하는 요인으로 작용하고 있다.

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효과적인 산전관리를 위한 고객관계관리(CRM)의 도입 (The Application of Customer Relationship Management for the Effective Prenatal Care)

  • 신숙;백수경;강성홍;김유미
    • 한국병원경영학회지
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    • 제10권1호
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    • pp.93-114
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    • 2005
  • The prenatal care is the preventive medical service to help the pregnant mother deliver the healthy baby. It's regular examines give some chances to check-up the healthy conditions. This thesis concentrates on the CRM system to support an effective prenatal care system and prove the effectiveness of it. As CRM is the adapted management related to the customer's own information, it is important to develop the CRM model classified by the patients characteristics. A general hospital in Busan operated the CRM system to carry out the effective prenatal care and there is an analysis to ensure the effectiveness of CRM system for the pregnant women in our maternity ward. The results can be summarized as follows: 1) According to the comparisons with the CRM system, we can conclude the system is desirable. (1) Maternal Age : In the age distribution, the prenatal visit frequency, triple marker freqency, oral GTT and targeted ultrasonography in the experimental group in 30 to 34 years old is higher on the whole. For over 35 years old group, the higher frequency comes out in the oral GTT and targeted ultrasonography and for 25 to 29 years old group the different figure shows just in the targeted ultrasonography. (2) Area of residence: There is a clear difference in all the items in Busan and near area but no sign of difference in prenatal visits and oral GTT in other residencial area. Especially in the targeted ultrasonography the higher figure shows in the experimental group located in the both areas. The targeted ultrasonography is known as the specific examination which should be examined by the specialists, on the contrary the other examinations can be operated in the small clinic. So the public information and seminars related with ultrasonography increases the check-up frequency. The clinic requests some ultrasonographical examinations to the specialists in general hospital. (3) Parity: The clear difference shows that the CRM system causes the prenatal visit frequency to become higher in experimental group. The figure is 9.7 times and 8.6 times each. This is opposite that the past study said multiparity reduced the average prenatal visits. But the result of CRM is considered as the method to help the multiparity understand the importance of the prenatal care. (4) Obstetrical history: In the experimental group of the spontaneous delivery group, the figure is higher in the prenatal visit frequency, triple marker, oral GTT and targeted ultrasonography but the Caesarean section delivery group has higher figure in targeted ultrasonography. (5) In the first check-up, the rate of targeted ultrasonography in under 16 week pregnancy, in the 16 week pregnancy to 32 week pregnancy and the over 32 week pregnancy in the experimental group is upper than the compared one. For the oral GTT, there is a difference in under 16 week pregnancy but no difference in prenatal visits and triple marker. 2) The analysis of characteristics of prenatal care through the decision tree resulted in the fact that the most important variable is the residential area. After the delivery frequency is following, the obstetrical history and maternal age are in order. It is the same result in the triple marker and oral GTT. Consequently it is the same order of important variables in CRM system. The effectiveness of CRM system is proved in this study. The CRM system is a marketing method to control and lead the customers through the segmentation of customer data. It increases the new customer aquisition, maintenance of loyal customers, augmentation of customers value, activation of potential customers and creation of life time customers. So eventually it can enlarge the customers value. The medical institution should make efforts to establish the data base enforced by the customer's information on the underlying ordinary data system to carry out the CRM system effectively. In addition, it should develop the a variety of marketing strategy in order to set up one to one marketing satisfying the needs of individual patients.

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병원 단위비용 결정요인에 관한 연구 (Analyses of the Efficiency in Hospital Management)

  • 노공균;이선
    • 한국병원경영학회지
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    • 제9권1호
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    • pp.66-94
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    • 2004
  • The objective of this study is to examine how to maximize the efficiency of hospital management by minimizing the unit cost of hospital operation. For this purpose, this paper proposes to develop a model of the profit maximization based on the cost minimization dictum using the statistical tools of arriving at the maximum likelihood values. The preliminary survey data are collected from the annual statistics and their analyses published by Korea Health Industry Development Institute and Korean Hospital Association. The maximum likelihood value statistical analyses are conducted from the information on the cost (function) of each of 36 hospitals selected by the random stratified sampling method according to the size and location (urban or rural) of hospitals. We believe that, although the size of sample is relatively small, because of the sampling method used and the high response rate, the power of estimation of the results of the statistical analyses of the sample hospitals is acceptable. The conceptual framework of analyses is adopted from the various models of the determinants of hospital costs used by the previous studies. According to this framework, the study postulates that the unit cost of hospital operation is determined by the size, scope of service, technology (production function) as measured by capacity utilization, labor capital ratio and labor input-mix variables, and by exogeneous variables. The variables to represent the above cost determinants are selected by using the step-wise regression so that only the statistically significant variables may be utilized in analyzing how these variables impact on the hospital unit cost. The results of the analyses show that the models of hospital cost determinants adopted are well chosen. The various models analyzed have the (goodness of fit) overall determination (R2) which all turned out to be significant, regardless of the variables put in to represent the cost determinants. Specifically, the size and scope of service, no matter how it is measured, i. e., number of admissions per bed, number of ambulatory visits per bed, adjusted inpatient days and adjusted outpatients, have overall effects of reducing the hospital unit costs as measured by the cost per admission, per inpatient day, or office visit implying the existence of the economy of scale in the hospital operation. Thirdly, the technology used in operating a hospital has turned out to have its ramifications on the hospital unit cost similar to those postulated in the static theory of the firm. For example, the capacity utilization as represented by the inpatient days per employee tuned out to have statistically significant negative impacts on the unit cost of hospital operation, while payroll expenses per inpatient cost has a positive effect. The input-mix of hospital operation, as represented by the ratio of the number of doctor, nurse or medical staff per general employee, supports the known thesis that the specialized manpower costs more than the general employees. The labor/capital ratio as represented by the employees per 100 beds is shown to have a positive effect on the cost as expected. As for the exogeneous variable's impacts on the cost, when this variable is represented by the percent of urban 100 population at the location where the hospital is located, the regression analysis shows that the hospitals located in the urban area have a higher cost than those in the rural area. Finally, the case study of the sample hospitals offers a specific information to hospital administrators about how they share in terms of the cost they are incurring in comparison to other hospitals. For example, if his/her hospital is of small size and located in a city, he/she can compare the various costs of his/her hospital operation with those of other similar hospitals. Therefore, he/she may be able to find the reasons why the cost of his/her hospital operation has a higher or lower cost than other similar hospitals in what factors of the hospital cost determinants.

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