• 보건행정학회지
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• 제5권2호
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• pp.35-69
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• 1995

The managerial environment of hospitals in Korea characterized by low levels of medical insurance fees is worsening by increasing government regulations as to the utilization of medical services, rising costs of labor, material, and medical equipments, growing patient expectations concerning the quality of services, and escalating competitions among large hospitals in the market. Hospitals should seek for their survival strategies in this harsh environment and they should have information about costs of their products in doing so. However, it has not been available due to the complexity of the production process of hospital services. The objectives of this study were to develop a service-based cost accounting model and to apply the developed model to a study hospital to obtain cost information of hospital services. A model commonly used for the job-order product cost accounting in the manufacturing industry was modified for the use in hospitals in Korea. Actual costs, instead of standard costs, incurred to produce a unit of services during a given period of time were estimated in the model. Data required to implement the model included financial information, statistics for the allocation of supportive cost center costs to final cost centers, statistics for the allocation of final cost center costs to services, and the volume of each services charged to patients during a study period. The model was executed using data of a university teaching hospital located in Seoul for the fiscal year 1992. Data for financial information, allocation statistics fo supportive service costs, and the volume of services, most of them in electronic form, were available to the study. Data for allocation statistics of final cost center costs were collected in the study. There were 15 types of evaluation and management service, 2, 923 types of technical service, and 2, 608 types of drug and material service charged to patients in the study hospital during the fiscal year 1992. Labor costs of each of seven types of pesonnel, material costs of 611 types of drugs and materials, and depreciation costs of 212 types of medical equipments, miscellaneous costs, and indirect costs incurred in producing a unit of each services were estimated. Medical insurance fees for basic services such as evaluation and management of inpatients and outpatients, injection, and filling prescriptions, and for operating procedures were found to be set lower than costs. Infrequent services which use expensive medical equipments showed negative revenuse as well. On the other hand, fees for services not covered by the insurance such as CT, MRI and Sonogram, and for laboratory tests were higher than costs. This study has a significance in making it possible for a hospital to obtain cost information for all types of services which produced income based on all types of expenses incurred during a given period of time. This information can assist the management of a hospital in finding an effective cost reduction strategy, an efficient service-mix strategy under a given fee structure, and an optimum strategy for within-hospital resource allocations.

• 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.

• 경영과정보연구
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• 제23권
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• pp.25-40
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• 2007

In the highly competitive and divers world of financial market, customer is the single most important factor to company's survival. Especially, creating a relationship with valued customers is a key to success. CRM provides the mean to retain high value customers. It takes a prospect of what customers expect. Utilizing those knowledge can help the products and service meet the customers' needs, thereby maximizing customer satisfaction and company's profit. In this report, I am going to suggest a few ways to develop successful CRM in the life insurance industry. First, CRM should innovate the way of communication to keep pace with Web 2.0 era. In other words, the customer's needs should be caught by real-time communication than traditional off-line market research. Thus, the functionality and specification of products can be decided by customer's direct choice so that the customers are able to purchase the understanding and experience of the products. Second, CRM project should consider whether the initial strategy plan can promise the stable growth of customer at the first step. When planning strategy, the project needs to identify what customer wants and how to fulfill the needs with stable growth of the customer. In addition, the CRM should be developed by realizing that customer centric benefits ultimately guarantee the growth of the organization. Third, CRM systems should enhance the organization's ability to take the customer's insight in a 360 degree view and to capture the voice of the customer directly. In order to develop the best matched product package, more precise customer segmentation should be ahead of market segmentation strategy. Forth, the biggest reward from CRM will be a customer royalty program. Many successful banks are already planning and practicing customer royalty strategy. A comprehensive analysis of customers and their behavior allow organization to identify high value potential customers' needs and determine a strategy required to meet those needs. Even life insurance companies such as Prudential Korea are developing products designed for royal customers. Fifth, understanding and managing the experience of customer called Customer Experience Management also can increase customer satisfaction. Measuring only customers' experience and adapting it to marketing strategy make products position in the gap between the customers' expectation and experience not required by market. A key component of CEM is its application across all organizational functions. At last, the direction of change and development of CRM can be defined from the conceptualization of information technology represented by Ubiquitous and Web 2.0. Instead of just managing customer information, companies should take the initiative in personalized system with customer oriented strategy. Furthermore, with the regular communication between CRM stakeholders (Sales-Marketing-IT), customer's demand should be directly reflected to enterprise strategy in real time.

• 보건행정학회지
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• 제2권2호
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• pp.112-130
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• 1992

Patient care services are provided to individual patients in response to their health needs produced by illnesses or injuries. The services are often addressed to very serious conditions, and also they constitute the most expensive component of health care services. Therefore, the importance of quality is emphasized, but there are many indications that patient care quality is far from a satisfactory state in most of the countries. Based upon this observation, it is attempted to examine obstacles and approaches to quality improvement in patient care services. In doing so, following Taguchi's(1986) definition of product quality, quality of patient care services is conceived of as better when the less is the sociental loss attributalbe to variability of intended function and harmful side effects they emhibit after being delivered. Some distinguishing features of medical care sector pose difficulties in implementing effective quality improvement programs in patient care services. Nevertheless, newly proposed method of quality management, based on industrial quality management approach, seems to have a great deal of potential to effectively cope with such difficulties. This method, unlike the traditional approach to quality assurance, focuses on total organisational processes, not individuals, as the obproach to quality assurance, focuses on total organizational processes, not individuals, as the objects of quality improvement; variation, not comparison with standards, in quality measurement; and continuous improvement, not removing only bad quality care, as an ideal. Prerequisite to a successful use of any quality mangement method is motivating providers to improve quality. Conceivable approaches for such motivation are self-regulation, external controls and promotion of competition. Since these approaches are not mutually exclusive, they may be employed in an appropriate combination. In Korea, medical care providers are now functioning under the circumstances where they have little reason for making efforts to improve quality of their services. Once these circumstantial conditions are changed to exert pressures on providers to improve quality, the use of adequate quality management method becomes an issue. In this connection, much attention shoould be directed to the newly proposed method described above. In all these efforts for improving quality of patient care services, health insurance would be able to play a pivotal role. Poviders of medical care, buth indiciduals and organizations, are usually very responsive to the measures that affect their financing, and thus health insurance can be a strong instrument for motivationg providers to improve quality. Also, the insurance continuously acquires data on patient care, which could be processed to produce information required to effective quality control.

• 대한방사선기술학회지:방사선기술과학
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• 제30권4호
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• pp.305-311
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• 2007

조영제는 영상검사를 위해 유용한 의약품이며 점차 그 사용량이 늘어나고 있지만, 불가항력적인 부작용이 발생한다. 부작용에 대비해서 작성하게 되는 조영제 사용 동의서는 의료기관에게는 유리하고 피검자에는 불리한 내용이 담겨져 있어, 동의서에 부작용이 발생할 수 있다는 것에 동의하였다고 하여 그에 대한 손해배상책임까지 면제된다고 볼 수는 없다. 또한 조영제를 사용하는 검사 시 검사자와 조영제제조자는 선량한 관리자의 주의의무, 예견의무, 결과회피의무를 다하여야 하며, 의무를 소홀히 하게 되면 민사상의 책임이 있다. 조영제는 생산, 제조, 유통과정에 결함이 생길 수 있기 때문에 조영제제조자는 의약품 결함으로 인해 손해가 발생된다면 제조물책임을 지게 된다. 결함은 제조물의 제조 설계 또는 표시 상의 결함이나 기타 통상적으로 기대할 수 있는 안전성이 결여되어 있는 것으로 정의하고 있다. 제조물책임이란 제조물의 결함으로 말미암아 그 제조물의 이용자 또는 제 3자가 생명 신체 또는 재산상 손해를 입었을 때 그 제조물의 제조자나 판매자에게 그 결함제조물로 인하여 입은 손해를 배상하도록 책임을 묻는 것을 말한다. 조영제 사용의 증가 추세에 따른 부작용 발생빈도가 높아질 개연성과 함께 피검자들의 건강권에 대한 권리 의식이 점차 강조되고 있는 현실을 감안한다면 이제는 그에 대한 법적 책임이 정리되어야 하고, 조영제제조자는 조영제 사고에 대비하여 자구적인 대처방안을 수립하거나, 조영제 제조단체 공동으로 제조물책임보험을 들도록 하는 방안이 마련되어야 할 것이다. 의료기관과 조영제 회사 간의 거래 계약 체결 시 조영제 부작용에 대한 내용을 포함함으로써 의료기관이나 검사 당사자의 조영제 부작용 법적 책임을 경감할 수 있을 것이다.

• 치위생과학회지
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• 제15권1호
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• pp.1-11
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• 2015

본 연구는 다양한 나라에서 우리나라에 이주해 온 외국인 노동자 426명을 대상으로 일반적인 특성에 따른 칫솔질 행태와 구강건강상태, 칫솔질과 구강건강상태와의 관계를 분석한 결과 다음과 같은 결과를 얻었으며 통계적으로 유의한 결과이다. 일반적인 특성에 따른 하루 3회 이상 칫솔질 빈도는 여성이 63.0%로 남성보다 높았으며, 교육수준은 학력 수준이 높을수록 칫솔질 빈도가 높았다. 체류기간은 국내에 체류기간이 어느 정도 지난 경우 높게 나타났다. 건강보험은 전반적으로 건강보험이 가입된 경우 빈도가 높았다. 의료비 부담은 무료인 경우 50.0%로 가장 높았고, 친구 또는 정기적인 모임이 있는 경우 칫솔질 빈도가 높게 측정되었다. 칫솔질 부위 중 치아, 잇몸, 혀를 전체적으로 잘 닦는 경우는 연령이 적을수록, 미혼인 경우가 전체적으로 잘 닦고 있었으며 수입은 보통인 경우가 잘 닦고 있었고, 건강보험에 가입한 경우가 잘 닦고 있었다(p<0.05). 일반적인 특성에 따른 칫솔질 소요시간 3분 이상인 집단은 미혼인 경우와 건강보험에 가입된 경우가 칫솔질 소요시간이 길었으며, 칫솔질 교육유무에서는 국내 체류기간이 5년 초과인 경우와 정기적인 모임이 있는 경우가 칫솔질 교육을 많이 받았다. 구강위생용품은 성별은 여성, 학력은 학력수준이 높을수록, 체류기간은 3~5년 사이가 많이 사용하고 있었으며 의료비 부담은 무료인 경우와 정기적인 모임이 있는 경우 구강위생용품을 많이 사용한다고 나타났다(p<0.05). 일반적인 특성에 따른 DMFT index의 평균은 6.98, CPITN의 평균은 3.03으로 우리나라 2010년 국민구강건강 실태조사에서 성인 18세에서 44세의 DMFT index 5.9, CPITN은 1.6에 비하여 높은 것으로 나타났다. 성별에서는 DMFT index가 여성이 높았고, CPITN은 남성이 높았다. 연령, 결혼여부, 학력의 CPITN은 연령이 높을수록 높았으며 결혼여부는 기혼이 낮았다. 학력은 고졸 이하가 낮았다. 동거인이 없는 경우는 DMFT index가 높았고, CPITN은 동거인이 있는 경우가 2.97로 낮았다. 수입은 100만원 미만이 8.17로 DMFT index가 가장 높았고, CPITN은 100만원 미만이 2.75로 가장 낮았다. 건강보험이 있는 경우 DMFT index는 높았고, CPITN은 낮았다(p<0.05). 칫솔질 행태에 따른 DMFT index와 CPITN의 결과는 칫솔질 빈도 3회 이상에서 DMFT index가 8.34로 가장 높았으며, CPITN은 2.96으로 가장 낮았다. DMFT index는 칫솔질 행태가 좋을수록 높았으며 CPITN은 칫솔질 행태가 좋지 않을수록 낮게 나타났다. 상관분석 결과는 DMFT index에서 칫솔질 빈도와 칫솔질 부위, CPITN에서는 칫솔질 부위와 칫솔질 소요시간이 유의성을 나타냈다(p<0.05). 이상과 같은 결과를 바탕으로 외국인 이주 노동자들의 구강건강증진을 위한 질 높은 의료서비스를 제공하기 위해서는 치아우식증과 치주질환의 예방법으로 가장 기본인 칫솔질의 중요성을 인식시키고 올바른 칫솔질 관리를 위한 지속적인 교육이 이루어져야 할 것이다.

• Ocean and Polar Research
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• 제38권3호
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• pp.225-234
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• 2016

This project sought to conduct an economic feasibility study regarding the commercial production of bio-hydrogen by the marine hyperthermophilic archaeon, Thermococcus onnurineus NA1 using carbon monoxide-containing industrial off-gas. We carried out the economic evaluation of the bio-hydrogen production process using the raw material of steel mill by-product gas. The process parameter was as follows: $H_2$ production rate was 5.6 L/L/h; the conversion of carbon monoxide was 60.7%. This project established an evaluation criterion for about 10,000 tonne/year. Inflation factors were considered as 3%. The operating costs were recalculated based on prices in 2014. The total investment required for development was covered 30% by capital and 70% by a loan. The operation cost for the 0.5-year test and integration, and the cost for the first three months in the 50% production period were considered as the working capital in the cost estimation. The costs required for the rental of office space, facilities, and other related costs from the construction through to full-scale production periods were considered as continuing expenses. Materials, energy, waste disposal and other charges were considered as the operating cost of the development system. Depreciation, tax, maintenance and repair, insurance, labor, interest rate charges, general and administrative costs, lubrication and miscellaneous expenses were also calculated. The hydrogen price was set at US$ 4.15/kg for the economic evaluation. As a result, the process was considered to be economical with the payback period of 6.3 years, NPV of 18 billion Won and IRR of 26.7%.

• 대한치과기공학회지
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• 제16권1호
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• pp.78-104
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• 1994

Under the fee for service schedule of Korean health insurance system, rational fee for dental laboratory products based on the cost is required to be formulated. The purpose of this study was to find actual cost of dental laboratory products in case of a University Hospital. Materials of this study were used as follows : 1. Balance sheet at Dec. 31, 1992 and profit and loss report of the year 1992 of the sample hospital 2. Performance report of dental laboratory department. 3. Purchasing and other accounting bills of dental laboratory materials. The following methods were used. 1. Actual cost finding of dental laboratory department was performed. 2. Work sampling methods were used for measuring standard working time by the process of working. 3. To porcelain fused to metal crown(non-precious), Relative value of the cost of dental laboratory products was calculated as 1.00. 4. Fee and cost of those products were compared on the basis of Relative values. The results of the study can be summarized as follow : 1. Overall, it took longs time than other items. to product denture-related items. 2. When several teeth are made in a time, average production time is much sorter than when one tooth is made in a time. 3. The relative price cost of Dicor cast crown and denture related items are higher than the criterion items. 4. The material cost occupies average 11% out of the total price cost, proportion of personnel expenses is average as 60.0%. 5. Some of the components consisting of the price cost are not reflected adequately in setting the level of the reimbursement price. 6. Relative values of dental laboratory products price cost are varied in the range from 0.05 to 2.83, overall, the reimbursement price of dental products appears not to reflect adequately the price cost. On the basis of this study results, the following ideas would be suggested : 1. Fee Schedule of dental laboratory products should be renovated in order to reflect their costs. 2. Dental laboratory product manufacturers should be enlarged for the economy of scale which may be useful for cost- containment. 3. Dental laboratory producters themselves are required to be standardiqed according to the categories of skill.

• 한국컴퓨터정보학회논문지
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• 제14권5호
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• pp.195-200
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• 2009

본 연구는 마케팅 믹스에 의한 사회복지시설 후원자 개발에 관한 연구를 하고자 한다. 오늘날 사회복지 현장에서도 경제논리의 시대에 도래하였다. 2008년 7월 노인장기요양보험제도가 시행되면서 그동안 정부 재원에 의지한 많은 사회복지시설들이 다양한 자원 획득을 위해 경쟁이 이루어지고 있으나, 여전히 대부분의 사회복지시설들은 매우 심각한 재정난을 겪고 있다. 이러한 부족한 재원에 대한 보완적인 방법으로 사회복지시설의 실정에 맞는 후원자를 개발하고 관리하는 방법을 체계화하여 재원을 확보할 수 있는 방안을 모색하여야 한다. 이러한 측면에서 마케팅 믹스에 의한 사회복지시설 후원자 개발을 위해 Fine(1992)의 7P모델 제품(Product), 가격(Price), 홍보(Promotion), 장소(Place), 생산자(Producer), 구매자(Purchaser), 조사(Probing) 등 7개 요인으로 후원자 개발을 위한 전략적 방안을 제시해 보고자 한다.

• 의료법학
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• 제13권1호
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• pp.199-247
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• 2012

According to the review and analysis of medical cases that are assigned to the Supreme Court and all local High Court in 2011 and that are presented in the media, it was found that the following categories were taken seriously, medical and pharmaceutical product liability, the third principle of trust between medical institutions, negligence and causation estimation, responsibility limit, the meaning of medical records and related judgment of disturbed substantiation, Oriental doctors' duties to explain the procedures, IMS events, whether one can claim for each medical care operated by non-physician health care institutions to the nonmedical domain in the National Health Insurance Corporation, and the basis of norms for each claim. In the cases related to medical pharmaceutical product liability, Supreme Court alleviated burden of proof for accidents with medical and pharmaceutical products prior to the practice of Product Liability Law and onset the point of negative prescription as the time of damage strikes to condition feasibility of the specific situation. In the cases related to the 3rd principle of trust between medical institutions, the Supreme Court refused to sentence the doctor who has trusted the judgment of the same third-party doctors the violations of the care duty. With respect to proof of a causal relationship and damages in a medical negligence case, the Supreme Court decided that it is unjust to deny negligence by the materials of causal relationship rejecting the original verdict and clarified that the causal relationship shall not deny the reasons to limit doctors' responsibilities. In order not put burden on patients with disadvantages in which medical records and the description of the practice or the most fundamental and important evidence to prove negligence and causation are being neglected, the Supreme Court admitted in the hospital's responsibility for the case of the neonate death of suffocation without properly listed fetal heart rate and uterine contraction monitor. On the other hand, the Seoul Western District Court has admitted alimony for altering and forging medical records. With respect to doctors' obligations to description, the Supreme Court decided that it is necessary to explain the foreseen risks by the combination of oriental and western medicines emphasizing the right of patient's self-determination. However, questions have arisen whether it is realistically feasible or not. In a case of an unlicensed doctor performing intramuscular stimulation treatment (IMS), the Supreme Court put off its decision if it was an unlicensed medical practice as to put limitation of eastern and western medical practices, but it declared that IMS practice was an acupuncture treatment therefore the plaintiff's conduct being an illegal act. In the future, clear judgment on this matter should be made. With respect to the claim of bills from non-physical health care institutions, the Supreme Court decided to void it for the implementation of the arrangement is contrary to the commitments made in the medical law and therefore, it is invalid to claim. In addition, contrast to the private healthcare professionals, who are subject to redemption according to the National Healthcare Insurance Law, the Seoul High Court explicitly confirmed that the non-professionals who receive the tort operating profit must return the unjust enrichment and have the liability for damages. As mentioned above, a relatively wide range of topics were discussed in medical field of 2011. In Korea's health care environment undergoing complex changes day by day, it is expected to see more diverse and in-depth discussions striding out to the development in the field of health care.