• 한국정보시스템학회지:정보시스템연구
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• 제21권4호
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• pp.185-199
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• 2012

The most of international shipping cargoes are transported by ship and the shipping market has been continuously increasing. However, due to the recent global recession, the volume of trade decreased accordingly, and the competition between shippers to gain a competitive advantage in the shipping market continues deepening. To do this, researches on transportation costs savings as well as ways to improve customer service are needed and recently related researches are being pursued. Car carriers which transport more than 80% of car import and export volume in the world also make a lot of effort in order to reduce transportation costs, but in contrast related researches are seldom fulfilled. In this study, we developed an agent system that supports the efficient transportation of car carriers plan so that the car carriers can increase competitiveness through reduction of the logistics costs. To make this, we researched an algorithm for maritime transportation planning, and also developed a prototype of an agent system which can collect the necessary information in real time and establish a dynamic plan.

• 경영과정보연구
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• 제17권
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• pp.107-133
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• 2005

The purpose of this study was to analyze a trend of profitability classified by characteristics of hospitals and to analyze related factors. The data for this study were derived from survey material conducted by the Korean Hospital Association on 33 hospitals in Korea between 1993 and 2002. Profitability was measured in the aspect of investment profit rate and operation profit rate with net profit to total assets, normal profit to total assets and operating margin to gross revenue as dependent variables. Independent variables were classified by general factors (ownership, number of beds, period of establishment, region), financial factors (total asset turnover, liabilities to total assets, current ratio, fixed ratio, inventories turnover, personnel costs per operation profit, material costs per operation profits), composition of manpower and facilities(personnel and area per beds), productivity index(the number of daily patients per medical doctor, the number of daily patients per nurse), the score of quality assurance activities. First, Concerning the specialists per beds or area per beds and profitability of hospitals there was not statistically significant. Second, Those hospitals having the most daily patients per nurse had significantly higher profitability than the others, but the number of daily patients per medical doctor had little effect on the profitability. Thirds, Those hospitals having a higher proportion total asset turnover tended to show significantly higher profitability compared to other hospitals, but the liabilities to total assets and liquidity ratio had a little difference to the profitability. Those hospitals having a higher proportion personnel costs per operation profit and material costs per operation profits tended to show significantly lower hospital profitability compared to other hospitals. Fourth, In regression analysis, hospital profitability had negative relationship with personnel costs per operation profit or material costs per operation profits. While it had positive relationship with total asset turnover, the number of daily patients per nurse. In conclusion, private hospitals had higher profitability than that of public hospitals. Though factors related to profitability of hospital were different according to ownership, it is important for securing appropriate profitability by operating appropriate number of nurse, raising total asset turnover, and reducing personnel costs, material costs per operation profits. This study can be used as a baseline data for planning of hospital management. But the study may be limited in that the results cannot be generalized due to its small sample size. However, this longitudinal observation of 33 hospitals over ten year period has significant merit alone.

• 한국병원경영학회지
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• 제5권1호
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• pp.129-155
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• 2000

This empirical study, activity-based costing, a newly introduced approach that has proved to be an improvement over the conventional costing system in product or service costing, is applied at department of clinical pathology in K university hospital. The study subjects were 233 test procedures done in clinical laboratory of K university hospital. Activity analysis was done by interview, questionnaires, and time study, and the amount of resources consumed by each activity and their costs are then traced and applied to the laboratory tests. The main purpose of this study were to compare the test costs of activity-bases costing with those of conventional costing, and test fees of medical insurance, and to provide accurate cost informations for the decision makers of hospital. The major findings of this study were as belows. 1. The cost drivers for application of activity-based costing at clinical laboratory were cases of sample collection, case of specimen, cases of test, and volume-related allocation bases such as direct labor hours and total revenue of each test. 2. The profits of each clinical laboratory fields analyzed by conventional costing were different from the profits analyzed by activity-based costing, especially in the field of Urinalysis(approximately over estimated 750%). 3. The standard full costs by conventional costing were quite different from the costs computed by using activity-based costing, and the difference is most significant with the tests of long labor time. 4. From the comparison between costs computed by using activity-based costing and medical insurance fees, some test fees were significantly lower than the costs, especially in the non-automated fields. As described in this study, activity-based costing provides more accurate cost information than does conventional costing system. The former approach is especially important in the health care industry including hospitals in which planning and controlling the costs services provided are the key to maintaining a healthy financial status for the organization. Despite the contribution of activity-based costing the economic as well as technical feasibilities of implementing such a cost accounting system in an organization must be evaluated. In the development of activity-based costing systems, an activity analysis has to be conducted to identify activities that consume resources. This involves a detailed study of the organization's logistics and accounting information systems, and it is an expensive project in itself. Besides, it can be quite difficult and time consuming to identify and trace resource consumption to a specific activity. Thus the activity-based costing system should be implemented only when the decrease in cost of error far exceeds the increase in cost of measurement. By combining activity-based costing with standard costing, health care administrators can better plan and control the costs of health services provided while ensuring that the organization's bottom line is healthy.

• 한국산업정보학회논문지
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• 제20권3호
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• pp.71-79
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• 2015

우리나라에서는 손상 질환에 대한 발생률 및 인구사회학적 특성에 관한 연구는 찾기 어려운 실정이어서 본 연구는 한국의료패널(2008)의 설문조사 자료와 사회 경제적비용을 추계하여 분석하였다. 특히, 사고 손상 중독 유형별 사회적 비용과 의료이용 형태에 따른 사회적 비용을 추계하였다. 향후, 손상 발생률 감소와 의료비 감소를 위한 연령, 교육, 경제소득. 사고 발생장소 등에 맞는 구체적인 예방프로그램을 개발하고 또한 지속적인 손상예방 교육이 필요하고, 우리나라 손상의 사회경제적비용을 줄이기 위한 건강보험의 효율적 운영과 개인의 참여와 사회적, 국가적 노력이 필요하다.

• 한국콘텐츠학회논문지
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• 제16권7호
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• pp.279-290
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• 2016

본 연구는 활동기준원가계산을 이용한 간호원가 연구의 방법론적 질 평가를 위한 서술적 조사연구이다. 대상 논문은 RISS, KISS, DBpia와 국회도서관에서 수집하였고, 2015년 10월까지의 연구 중 8편의 연구가 선정되었다. 대상 논문의 방법론적 질을 평가하기 위한 평가틀은 활동기준원가계산의 5요소에 근거하여 구성하였다. 대상 논문의 87.5%가 의료기관의 간호단위를 분석대상으로 하였다. 활동기준원가계산 요소 중 자원 항목의 인건비 요인에 대해서는 8편 모두 방법론적으로 적절하게 기술되었으나, 자원 항목의 보조부문비 요인에 대해서는 2편의 연구를 제외하고는 적절하게 기술한 연구가 없었다. 이러한 결과를 바탕으로 향후 활동기준원가계산방법을 이용한 간호원가분석 연구 시행 시에는 원가 산출의 정확성을 높이는 것이 필요함을 알 수 있었다. 또한, 이러한 연구 결과는 간호실무에서 원가관리 및 성과관리에 유용하게 활용될 것이다.

• 한국정보시스템학회지:정보시스템연구
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• 제30권3호
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• pp.65-91
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• 2021

Purpose In this study, we investigated the impact of perceived risk and switching costs on switching intention to cloud service based on PPM (Pull-Push-Mooring) model. Design/methodology/approach We focused on revealing the switching factors of the switching intention to the cloud services. The switching factors to the cloud services were defined as perceived risk consisting of performance risk, economic risk, and security risk, and switching costs consisting of financial and learning costs. On the PPM model, we defined the pull factors consisting of perceived usefulness and perceived ease of use, and the push factor as satisfaction of the legacy system, and the mooring factor as policy supports. Findings The results of this study as follows; (1) Among the perceived risk factors, performance risk has a negative effect on the ease of use of pull factors, and finally it was found to affect the switching intention to the cloud services. Therefore, cloud service providers need to improve trust in cloud services, service timeliness, and linkage to the legacy systems. And it was found that economic risk and security risk among the perceived risk factors did not affect the switching intention to the cloud services. (2) Of the perceived risk factors, financial cost and learning cost did not affect the satisfaction of the legacy system, which is a push factor. It indicates that the respondents are positively considering switching to cloud service in the future, despite the fact that the respondents are satisfied with the use of the legacy system and are aware of the switching cost to cloud service. (3) Policy support was found to improve the switching intention to cloud services by alleviating the financial and learning costs required for cloud service switching.

• Tuberculosis and Respiratory Diseases
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• 제87권3호
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• pp.234-251
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• 2024

Globally, providing evidence on the economic burden of chronic obstructive pulmonary disease (COPD) is becoming essential as it assists the health authorities to efficiently allocate resources. This study aimed to summarize the literature on economic burden evidence for COPD from 1990 to 2019. This study examined the economic burden of COPD through a systematic review of studies from 1990 to 2019. A search was done in online databases, including Web of Science, PubMed/Medline, Scopus, and the Cochrane Library. After screening 12,734 studies, 43 articles that met the inclusion criteria were identified. General study information and data on direct, indirect, and intangible costs were extracted and converted to 2018 international dollars (Int$). Findings revealed that the total direct costs ranged from Int$ 52.08 (India) to Int$ 13,776.33 (Canada) across 16 studies, with drug costs rannging from Int$ 70.07 (Vietnam) to Int$ 8,706.9 (China) in 11 studies. Eight studies explored indirect costs, while one highlighted caregivers' direct costs at approximately Int$ 1,207.8 (Greece). This study underscores the limited research on COPD caregivers' economic burdens, particularly in developing countries, emphasizing the importance of increased research support, particularly in high-resource settings. This study provides information about the demographics and economic burden of COPD from 1990 to 2019. More strategies to reduce the frequency of hospital admissions and acute care services should be implemented to improve the quality of COPD patients' lives and reduce the disease's rising economic burden.

• 한국건축시공학회지
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• 제10권3호
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• pp.83-90
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• 2010

건설산업에서 발생하는 $CO_2$배출량은 지구 온난화를 유발하는 주요 원인 중 하나이다. 이에 따라 건설산업에서는 $CO_2$배출량을 줄이기 위해 노력하고 있다. 최근 건축물의 $CO_2$배출량에 관한 다양한 연구가 진행되고 있지만 $CO_2$배출비용에 관한 연구는 아직 없는 실정이다. 본 연구에서는 벽체별(시멘트벽돌벽, 블록벽돌벽, 점토벽돌벽)로 기존 공사비에 $CO_2$배출비용을 포함하여 비교해 보았다. 그 결과 $CO_2$배출비용은 점토벽돌벽, 시멘트벽돌벽, 블록벽 순으로 높았다. 본 연구는 $CO_2$배출량을 비용으로 환산하는 방법을 제시함으로써 향후 $CO_2$배출량을 비용측면으로 비교해 볼 수 있는 기초적 자료를 제공할 수 있을 것이다.

• Human Ecology Research
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• 제58권4호
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• pp.613-633
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• 2020

This study identifies consumers' perceived benefits and costs when using Samsung Health (a healthcare app) based on consumer reviews from Google Play Store's app and social media discourse. We examine the differences in the benefits and the costs of Samsung Health using these two sources of data. We conducted text frequency analysis, clustering analysis, and semantic network analysis using R programming. The major findings are as follows. First, consumers experience benefits and costs on several functions of the app, such as step counting, device interlocking, information acquisition, and competition with global consumers. Second, the results of semantic network analysis showed that there were eight benefit factors and three cost factors. We also found that the three costs correspond to the benefits, indicating that some consumers gained benefits from certain functions while others gained costs from the same functions. Third, the comparison between consumer app review and social media discourse showed that the former is appropriate to assess the performance of app functions, while the latter is appropriate to examine how the app is used in daily life and how consumers feel about it. The current study suggests managerial implications to healthcare app service providers regarding what they should strengthen and improve to enhance consumers' satisfaction. It also suggests some implications from the two media, which can be mutually complementary, for researchers who study consumer opinions.

• 국제지역연구
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• 제12권3호
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• pp.293-319
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• 2008

중소벤처기업도 대기업인 다국적기업과 마찬가지로 해외진출시에는 비용이 수반된다. 이러한 외국비용을 해외진출시 당면하는 시간부족, 자금부족, 경험부족, 재무위험증가 등 장애요인과 정보획득비용, 네트워크구축비용, 마케팅비용, 유통비용, 모니터링비용 등 해외진출비용요인, 그리고 현지시장 예측과 조사, 현지기업과의 사전적 공조 등 국제화준비활동으로 정의하고, 이들 요인간 관계와 이들 요인이 경영성과에 미치는 영향을 검증하였다. 분석결과 대만과 한국기업 모두 장애요인이 중요하다고 지각할수록 해외진출비용이 크다고 지각하였다(H1). 그러나 가설과는 반대로 해외진출비용을 중요시할수록 국제화준비활동에 더욱 집중하였으며(H4), 경영성과의 향상에도 유의적인 것으로 나타났다(H5). 한국기업은 장애요인이 중요할수록 국제화준비활동에 박차를 가하는 것으로 나타난 반면, 대만기업은 정반대로 장애요인이 중요하면 국제화준비활동에 소극적인 것으로 나타났다(H2). 또한 대만과 한국기업 모두 해외진출장애요인과 국제화준비활동요인 모두 경영성과에는 유의적인 영향을 미치지 않는 것으로 나타났다(H3, H6).