• 보건행정학회지
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• 제20권2호
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• pp.40-52
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• 2010

Health insurance fees are set by relative value scales and conversion factors. Since 2008 the conversion factor has been classified into 7 according to the provider type, and a separate contract has been made respectively. As such classification of the conversion factor reflects only the different characteristics of providers, however, further classification to reflect the different cost structures of providers is proposed. Cost varies according to the type of not only providers but also services each provider supply. In fact different cost structures of providers are the result of their different services. This study analyzed the cost structure of medical services to propose a new approach to the classification of the conversion factor. This study analyzed the cost structure of medical services using cost data constructed in the revision study of relative value scales. The cost data consist of doctor's fee, support staff's fee, cost of medical equipments, cost of medical supplies and indirect cost. The proportion of each cost component to the total cost was analyzed in terms of service department and service type. 72 service groups are defined in terms of the combination of service department and service type. Through cluster analysis, 72 service groups were reduced into 7 clusters each of which has a similar cost structure. Conversion factor is contracted annually to reflect the change in the cost of providing medical services. So the classification of conversion factor has to be based on the cost structures of medical services, not the characteristics of providers. Service clusters derived in this study can be used as a new classification for health insurance fee contract.

• 대한간호학회지
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• 제33권1호
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• pp.122-129
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• 2003

Purpose: The purpose of this study is to examine the difference of direct nursing activity and patient outcomes as mortality rate, complication rate, readmission rate and length of stay related to graded fee of nursing management for inpatient. Method: The subjects of this study were 44 general hospitals with more than 500 beds. Data totaled to 86,044 claims provided to inpatients in Jan. 2001 requested by an electronic data interchange from a Health Insurance Review Agency. The data was analyzed by SPSS win(ver.10.0) and statistical methods used were frequency, one-way ANOVA, $X^2$-Test and regression. Result: Synthetic judgment through performance index and 95% confidence interval, direct nursing activity showed to provided adequate quality of nursing care on 2nd, 3rd, 4th and 6th nursing degree. Also, patient outcomes showed difference by graded fee of nursing management for inpatient. Mortality rate of 2nd was the lowest with P.I. 67.9, 3rd, 5th, 6th, 4th in order. In case of complication rate, 2nd, 3rd and 4th were lower than other nursing degree. Readmission rate of 4th and 5th was the lowest. Length of stay of 2nd was the shortest with P.I. 88.3, 3rd, 4th, 5th, 4th, 6th in order. Conclusion: The findings from this study showed that, the higher nurse-to-patient ratio, the greater amount of direct nursing care activity for the patient. Also, the more direct nursing activities influenced a lower mortality rate, complication rate and readmission rate, shorter length of stay.

• 임상간호연구
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• 제16권3호
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• pp.99-109
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• 2010

Purpose: This study was aimed to examine changes of hospital nurse staffing by hospital characteristics during 2008-2010. Methods: The study sample included 44 tertiary hospitals, 226 general hospitals, and 532 non-general hospitals that were operating during 2008-2010. Grade of nursing management fee was categorized from Grade 1(highest) to 6 (lowest) in tertiary hospitals, l or Grade 7 in general hospitals and non-general hospitals based on the nurse-to-bed ratio. For data analysis, ${\chi}^2$ and GEE were conducted. Results: For three years, the number of tertiary hospitals below Grade 2 were increased from 8 to 12, the number of those above Grade 4 were decreased from 15 to 6. The number of general hospitals above Grade 6 decreased from 123 to 86. Tertiary hospitals and general hospitals had more possibilities to improve nurse staffing grade than general hospital (OR 79.69, 95% CI 50.77~125.09, OR 11.25, 95% CI 8.15~15.53, respectively). Greater likelihood of improvement in grade of nursing management fee was found in university hospital or hospitals with 300 or more beds than other types of hospitals. Conclusion: Differentiating nurse staffing system by hospital type and increasing financial incentives according to the grades are needed to improve hospital nurse staffing.

• 경영과정보연구
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• 제35권1호
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• pp.189-206
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• 2016

2014년도 회계감사보고서부터 외감법의 개정에 따라 감사보고서에 관한 7조의 2의 외부감사 참여인원 수, 감사내용 및 소요시간 등 외부감사 실시내용을 적은 서류를 첨부하도록 되었다. 본 연구에서는 개정된 외부감사 실시내용을 반영하여 정부출연기관의 용역예정원가계산에 의하여 감사보수를 산정한다. 본 연구에서는 대상기업(전기 적정의견, 직전년도 자산총액 1,000억원, 제조업, 사전의 의뢰인 수임에서 내부통제위험 및 유의적인 감사위험이 없는 것으로 가정한 상장기업)을 국가계약법의 용역원가계산 체계에 따라 인건비, 경비, 일반관리비, 이윤의 4가지 비목을 합계하여 감사보수를 산출한다. 그리고 회계감사의 참여자와 감사투입시간을 확인하기 위하여 Big-4 회계법인에 예정원가 산정 대상기업에 대한 견적을 의뢰하여 계정된 외부감사 실시내용을 적은 서류에 따라 수집한 결과를 이용하였다. 인건비는 2014년 학술연구용역비 인건비기준단가의 참여율 150% 적용, 경비는 한국은행의 기업경영분석(2013년)의 회계법인등의 평균을 사용, 일반관리비는 국가를 당사자로 하는 계약에 관한 법률 시행규칙 7조1항 용역업의 일반관리비율 5%를 적용, 이윤은 국가를 당사자로 하는 계약에 관한 법률 시행규칙 7조2항 용역업의 이윤율 10%가 적용되었다. 이를 적용한 예정원가 계산에 의한 감사보수는 50,617,769원이 산출되었다. 본 연구의 결과가 최적의 적정감사보수는 아니다 할지라도 기준이 없는 기업의 감사보수를 비교할 수 있는 기본 척도로 사용 할 수 있을 것이다. 그리고 이러한 외감법의 개정은 이전의 총 투입 감사시간만을 공시한 것보다 감사인의 독립성과 회계제도의 투명성을 제고할 수 있을 것이다.

• 한국항해항만학회지
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• 제44권4호
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• pp.347-353
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• 2020

항로표지는 선박에게 위치정보 등 다양한 정보를 제공함으로써 해양사고 예방 및 해양환경 보호 등에 기여하고 있다. 이러한 항로표지의 중요성을 인식하여 무역항을 입출항하는 선박에 톤당 24원의 항로표지이용료가 징수되고 있다. 그러나 24원의 항로표지이용료는 1999년에 책정된 이후 현재까지 유지되어 오고 있는 반면, 해운 및 항만 4.0 시대변화에 따라 자율운항 선박 및 스마트 항만운영 등을 위한 항로표지의 새로운 역할에 대한 수요는 점점 증가하고 있다. 따라서 본 연구의 목적은 이러한 해운 및 항만산업의 변화에 따른 적정한 항로표지이용료의 추정에 있으며, 이를 위해 평택청을 대상으로 총괄원가를 회수하는 방법을 도입하였다. 항로표지이용료 추정은 연도별 및 누적환산 연도별 2가지와 항로표지이용료 징수대상이 무역항 이용 선박임으로 평택청의 항로표지를 전체와 대상 항로표지로 구분한 총 4가지 경우로 추정하였다. 추정결과 평택청의 항로표지이용료는 53.78-71.62원(2019년 기준)으로 현재 24원보다 29.78-47.62원이 높게 추정되어 인상이 필요하였다. 이러한 연구결과는 항로표지의 역할을 고려한 관련 예산 운영과 정책 운용에 유용한 기초자료로 활용될 수 있을 것이다.

• 한국건설관리학회:학술대회논문집
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• 한국건설관리학회 2001년도 학술대회지
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• pp.73-80
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• 2001

일반적으로 건설사업관리는 발주자를 위한 방식과 시공자를 위한 방식으로 구분되고 있으나 현재 국내에서는 사업관리 기능을 포함한 감리를 중심으로 대부분의 프로젝트가 진행되고 있는 실정이다. 이로 인하여 사업참여자간의 업무관리가 복잡하고 감리자 및 건설사업관리자가 효율적인 사업관리업무를 수행하는데 어려움이 있다. 따라서 전문화되고 체계적인 사업관리절차를 포함한 통합사업관리시스템의 활용이 어느 때보다 절실히 요구된다. 본 연구에서는 전주월드컵경기장의 CM사례를 통해 현행 CM업무의 현장적용상의 문제점을 분석한 후 통합사업관리시스템과 CM의 발전방향을 구체적으로 제시하는 동시에 현장 CM에 대한 개념구축, CM업무 수행 지침서 작성 등의 현장 건설사업관리업무의 향후 발전방향을 제시하고자 한다.

• 수산경영론집
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• 제34권1호
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• pp.137-156
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• 2003

Increasingly, leisure time is being used for outdoor recreational activities, and fishing is one of the principal forms of marine recreation. Marine recreational fishing is a popular activity in Korea and this activity has led to the development of a sector of substantial social and economic value. Also it is considered as one of the important outdoor leisure industries in Korea. With rising of income level and development of marine outdoor leisure industries, social, economic demand increase of marine recreational fishing are showing us new advance ability of marine aquatic bio-industry. However the recreational use of fish stocks has become an important consideration in the public and environmental economic analysis of management aspect of fishing, having grown considerably over recent years to reach a level in Korea where the fish stocks and coastal ecosystem has become a significant management problem. we are inevitably facing marine environmental deterioration and overfishing in marine recreational fishing. In this study, not only resources and environmental problems which are occurred by recreational fishers, but also illegal fishing behaviors and other problems such as market's failure are going to analyze basic management theories and methods of recreational fishing through mathematical principals and economic rents which maximize net social benefits. In view of the likelihood of marine recreational fishers adopting high rates of discount, the conservation of fish resources would appear to require continual public surveillance and control of the physical yield and condition of the fish stocks and the optimal use level. The institutional management of recreational fisheries is the way of escaping the collapse of recreational fisheries just like as the situation of management's failure of commercial fisheries worldwide. One of the effective management measure is a license system. In this system, optimal fee is paid by recreational fishers, which prevent them from overfishing, environmental problems to some extents and carry out the optimal number of outings. And money obtained by license fee should be spent for more improvement fishing culture and welfare for marine recreational fishing. Marine recreational fishing is to be promoted under sound conservation and management principles.

• KDI Journal of Economic Policy
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• 제33권1호
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• pp.45-72
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• 2011

본 연구는 2002년 1월부터 2010년 4월까지의 기간 동안 우리나라 주식형 펀드의 자료를 이용하여 교차보조의 존재 여부에 대한 분석을 수행하였다. 분석 결과, 전체적으로 운용보수가 낮은 펀드로부터 운용보수가 높은 펀드로 성과의 이전이 이루어져 운용사가 투자자의 이익보다는 운용사의 이익을 극대화하는 행동을 선택함을 확인할 수 있었으며, 이러한 경향은 2008년 이후 강화된 것으로 나타났다. 또한 설정된 지 오래된 펀드로부터 신생 펀드로의 교차보조와 전 분기 수익률이 높은 펀드로의 성과 이전이 존재하나 2008년 이후 이러한 경향은 완화된 것을 확인하였다. 이러한 분석 결과는, 투자자 보호를 위해 투자자의 이익을 해할 가능성이 있는 거래에 대한 면밀한 감독과 운용사의 운용능력에 대한 평가가 종합적으로 이루어질 필요가 있음을 시사한다.

• 한국병원경영학회지
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• 제5권1호
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• pp.200-231
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• 2000

The price systems of the hospital drug services play key roles in the provision of quality services and the development of pharmacy service technologies. Under the premises, this study attempted to determine the costs of hospital drug service, to compare the costs calculated with the fees publicly fixed by the Government, and based on the results of the analysis, to propose directions for the improvement of the price systems. A Costing model for the study was developed based on the cost-fee relationship analysed of the Korean fee-for-service systems. Data on costs and workloads of the 25 hospitals were collected through survey forms designed for the costing' and analysis for the duration of 12 months of 1998. The results of the analysis show that a tremendous unbalance between cost and price levels of the drug services, and that overally the price level of the services is extremely low when compared to the costs of services. Based on these findings, this study suggests that unfairly high or low price level be corrected, and that service items newly developed and being practiced at tertiary hospitals, such as TDM and TPN consultation services, be compensated by fixing a proper level of price.

• 대한안전경영과학회지
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• 제17권2호
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• pp.177-182
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• 2015

Many students can experience, such as for credit and social activities through field trips and participate in field trips. For on-site field training exercise participants currently in Gwangju University They take part in field trip 1, 2, 3 and 4 as the type.. Field Practice 1 type in summer and 2 in winter of 4-week period during vacation holidays with 3 credits, field trips 3 type of 8-week period during vacational holidays with 6 credits recognized for \400,000 in job training fee is also payable by the Leaders in INdustry-university Cooperation Agency. 4 types of job training are fourth grade (Architecture Grade 5) can be employed in conjunction for more than 15 weeks and admitted to the second semester of 15 credits by participating in job training. For most schools, but to pay a fee-job training at the University of Hanyang University, Kyungpook National University has a student assistance in the field training participating companies. This establishment does not have a clear idea of the legal entities responsible in the event of industrial accidents. Academic research is also nonexistent state for them. In this paper, we distinguish the personality for it via the existing labor precedents with respect to the legal responsibility of an industrial accident. This aims at putting the means to establish the role of the University of job training support.