A management planning is an index to accomplish the goal of business enterprise and a managing guide of the top manager. It is a top manager's authority with he gives directions at the beginning of the budget year and has something to do with a responsible accounting. If we correlate this management planning with an area of accounting, we can subdivide it into followings; production and marketing schedule, demand-supply program of raw material, demand-supply program of the personnel and lobor cost program, facility investment program, balance fund program, profit and loss, and financial position program. I think, in the field of accounting for the sake of the management planning, there are motivation accounting, responsible accounting, divisional system accounting, evaluating accounting and so on. A management planning should be accomplishe and as it is accomplished, a business is going to be grown up and developed. Especially, it must be set up on the ground of the long-term strategies. When the accomplishment through the management planning, which is a social responibility that all the business enterprise are seeking after, is attained, it makes the development of business possible and we cannot dent that it is closely connected with the national economic development.
Kim, Kwang-Jum;Park, Ji-Yun;Park, Michael Hyung-Jin;Lee, Hyun-Ju
Korea Journal of Hospital Management
/
v.17
no.4
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pp.167-187
/
2012
Organizational growth is achieved through the process of finding opportunities in the environment and establishing a business model with internal and external resources. Bestian Hospital, which primarily focuses on saving the lives of patients with severe burns, has enlarged its business domain through deep understanding of burn patients' problems, including pain and complications during treatments, long-term treatments, skin reconstruction, and so on. Now Bestian is accelerating research for development of antipyretics and cosmetics for burn patients. The success of Bestian has been due to utilization of human and material resources that are essential to performance in the medical field. Also, Bestian properly used a management service organization(MSO) model and constructed an information technology(IT) system for supporting its businesses. However, previous successes do not guarantee continued success. Bestian is entering a new domain with different challenges than it has experienced so far, and how it deals with these challenges will decide its future.
Journal of Korean Society of Industrial and Systems Engineering
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v.13
no.22
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pp.99-111
/
1990
The first national QC Circle Convention sponsored by Industry Advancement Administration in 1975 was the beginning of employees group activity from a national point view. Subsequently some events such as the first nationwide Factory Seamaul activity small Group Convention, which was supervised by the ministry of Trading and Industry and Factory Seamanulundong promotion Center, paved the way for proliferation of the group activity through all kinds of manufacturing. Although since November 1982 these two conventions has been united, many problem have been disclosed that are against the basic principle more or less. Worker's small group activity is, essentially, a trouble shooting oriented voluntary small group within their working place to improve the surroundings creatively. In practice, however, many groups are so typical and so impetuous of the material effect that it is worried to be inclined to outform rather than contents. Effective small group activities are presumed to he successful only with labor management cooperation on the basis of human-oriented management philosophy. The small group activities are also prevalent in service sector. More derivative methods have been developed and more members are willingly participating in training programs. The small group which is basically a horizontal organization unit, promotes communication within the whole organization. In consideration of the social circumstances and traditions, the flexible model of the small group activities suitable to the corporate environment, will contribute to industrial development.
Proceedings of the Korean Institute of Surface Engineering Conference
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2017.05a
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pp.81-81
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2017
Nanotechnology is of great importance to molecular biology and medicine because life processes are maintained by the action of a series of molecular nanomachines in the cell machinery. Recent advances in nanoscale materials that possess emergent physical properties and molecular organization hold great promise to impact human health in the diagnostic and therapeutic arenas. In order to be effective, nanomaterials need to navigate the host biology and traffic to relevant biological structures, such as diseased or pathogenic cells. Moreover, nanoparticles intended for human administration must be designed to interact with, and ideally leverage, a living host environment. Inspired by nature, we use peptides to transfer biological trafficking properties to synthetic nanoparticles to achieve targeted delivery of payloads. In this talk, development of nanoscale materials will be presented with a particular focus on applications to three outstanding health problems: bacterial infection, cancer detection, and traumatic brain injury. A biodegradable nanoparticle carrying a peptide toxin trafficked to the bacterial surface has antimicrobial activity in a pneumonia model. Trafficking of a tumor-homing nanoprobes sensitively detects cancer via a high-contrast time-gated imaging system. A neuron-targeted nanoparticle carrying siRNA traffics to neuronal populations and silences genes in a model of traumatic brain injury. Unique combinations of material properties that can be achieved with nanomaterials provide new opportunities in translational nanomedicine. This framework for constructing nanomaterials that leverage bio-inspired molecules to traffic diagnostic and therapeutic payloads can contribute on better understanding of living systems to solve problems in human health.
Journal of Korean Society of Industrial and Systems Engineering
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v.41
no.1
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pp.102-109
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2018
This paper seeks to present a multi-control method that can contribute to effective control of the production line with multiple bottleneck processes. The multi-control method is the production system that complements shortcomings of CONWIP and DBR, and it is designed to determine the raw material input according to the WIP level of two bottleneck processes and WIP level of total process. The effectiveness of the production system developed by applying the multi-control method was verified by the following three procedures. Raw material input conditions of the multi-control method are as follows. First, raw materials are go into the production line when the number of the total process WIP is lower than established number of WIP in total process and first process is idle. Second, raw materials are introduced when the number of WIP of two bottleneck processes is lower than the established number of WIP of each bottleneck process. Third, raw materials are introduced when the first process and in front of bottleneck process are idle even if the number of WIP in the total process is less than established number of WIP of the total process. The production line with two bottleneck processes was selected as the condition for production environment, and the production process modeling of CONWIP, DBR and multi-control production method was defined according to the production condition. And the optimum limited WIP level suitable for each system was obtained by applying a genetic algorithm to determine the total limited number of WIP of CONWIP, the limited number of WIP of DBR bottleneck process, the number of WIP in the total process of multi-control method and the limited number of WIP of bottleneck process. The limited number of WIP of CONWIP, DBR and multi-control method obtained by the genetic algorithm were applied to ARENA modeling, which is simulation software, and a simulation was conducted to derive result values on the basis of three criteria such as production volume, lead time and number of goods in-progress.
The purpose of this paper is to propose a method for business process system (BPS) based on the Internet of Things (IoT). As the results of this research the IoT architecture and the business process design are derived. The main findings include the proposed IoT-enabled BPS method, illustrated by the description of the application and its assessment. In addition, the key business processes namely; remote machine monitoring; maintenance of machine; material procurement; product pricing; and information reporting system, are affected by IoT technology. The proposed method of this research could be the reference for the companies which want to have better management performance based on IoT technologies.
The objective of this study was to predict the changes in the duration of hospital stay, hospital admission fee, costs of drugs, changes in laboratory cost, material cost, total medical cost, adjusted amount of treatment and the efficacy of obstetrics and gynecology DRG system. The cost of drugs showed the greatest change and was followed by materials for medical examinations and the change in methods of medical examinations. In the analysis of the quantity of medical service the profit of medical examinations were influenced mostly by the duration of hospital stay. The results and data in this study could be used as a basis of future DRG system protocols and will be utilized so that hospitals can build a efficient medical system.
The current research investigates an optimal design for the service system, which refers to the entire process of implementing, providing, and utilizing wisdom assets. We analyzed the intrinsic commonality of wisdom assets and services, and carried out research based on optimality in fidelity to service essence. The essential characteristics of service are horizontality, interactivity, harmonization, and relationship. It is suggested that the operating process can be implemented in the best condition when the wisdom asset service system is designed based on the four essential characteristics of services. It has been demonstrated that the entire process of production, delivery, marketing and quality control of wisdom contents can be designed on the basis of the essence of wisdom and service. After designing a basic service model, detailed service models are presented. The purpose of this study was to solve the problems of the material civilization society which is suffering mentally and to design the social service model which is high in productivity but mentally healthy. By supplementing and deepening the results of this study, it will be possible to develop and implement desirable social service model in which all societies live a happy life.
The current medical payment Insurance Rates in Korea stipulate charges for medical treatment by the doctor, pharmaceutist, medical technician and maternity nurse. But unfortunately didn't specify those charges for nursing done by the professional nurse. Only basic nursing fee is accounted insufficiently in current medical insurance fee schedule. therefore, Being face with covering entire people by medical insurance by 1991, It seems that the problems pertaining to operating the hospital and medical insurance system would be incessantly expanded in that no mention is made of medical charges rendered by major medical producer service in the current system, For that reason, this study made an attempt to clarify the importance the professional nursing puts of the current medical payment. The purpose of this study was to accounting nursing fee which diveded into the current medical fee schedule. (Method) 1. Data collection; Importance and difficulties in nursing activities was conducted in 'S' National University Hospital. Total nursing activities were selected 72 items which included direct care and indirect care. This study was conducted to evaluating the degree of importance and difficulties according to nursing activities through questionnaire to 204 RN. and so relative difficulties (acuity) were computered because the nursing cost level of each nursing service was differently established by the equivalent coefficient according to degree of relative difficulty and time required. 2. Calculation of cost according to nursing activities; After 47 nursing activities were selected in General surgery nursing units, calculation of nursing cost was as follows Cost of Nursing activity = (relative difficulty X Average hourly wage and benefits of nurse) + material cost of nursing -t- Average nursing administration cost So, Calculated cost by nursing activities was compared to current non-insured and insurance rate. 3. Calculation of nursing cost by K - DRG ; Total of 578 patients who were hospitalized in General Surgery units from January to March 1988 ware classified by K - DRG After estimation of total nursing cost based on the K-DRG, verified the appropriateness of basic nursing fee in medical insurance rate (Results) 1. Analysis of degree of importance and difficulties were 4.16 and 3.67 based on 5 point scale. This score were judged that it is worthy specifying the nursing fee 2. The nursing cost of 47 nursing service items in general surgery patients showed that the average cost of nursing activity was \1374.5 and The lowest cost was \217 of 'oral administration nursing' item, The highest cost was \11,025 of 'saline enematill clear' item 3. The result of comparison between the calculated cost by nursing activities against the current non-insured and insurance rate showed that 13 items(27.7%) involved to payment of insurance rate, 9 items(19.1%) involved to non-insured rate, remainder 25 items (53.2%) were not charged anywhere of total 47 nursing activities 4. When calculated cost by nursing activities was 100. current insurance rate was 62.3, non-insured rate was 176.6. Therefore this showed that most of non-insured rate were higher than calculated nursing cost. The insurance rate, however, were lower than it. Reim-bursement was imputed to non-insured patients. So the current rate system became estrainged from cost system. When Remainder 25 items of nursing activities compared' to \1390 of daily basic nursing fee per patient belonged to payment as a insurance fee schedule, basic nursing fee schedule was 1-2% of calculated cost of nursing activities. Therefore it showed that nursing fee was not counted adequately in it. 5. Nursing cost by K-DRG estimated in chart review based on counting number of nursing activities and length of stay The result showed that average amount of total nursing cost was \183828.1 Comparison of nursing cost calculated by K- DRG and basic nursing fee schedule showed that only 12.3% of nursing cost was charged (Conclusion) From the above research result, It is fact that nursing prime cost should be estimated more accurately and included adequately in current medical payment system. The payment system of nursing activities should be introduced not only nursing activities of drug administration and injection fee belonged to insurance fee schedule but also most nursing activities belonged not to mekical fee schedule. Even if introducing payment system of nursing activities, It should be estimated scientific method of Accounting nursing cost So nurses could offer nursing care of good quality, thereby they could make a great contribution not merely to the convalescence of the patient but to the promotion of the people's health.
All excavated "buried cultural properties" are supervised by the Cultural Heritage Administration that decides whether to conserve them or not, depending on the necessity for conservation. Currently, there is no legal regulation concerning the administration of relics (including artifacts) and remains (including archaeological sites) that are relocated and restored based on such conservation decisions. Thus, administration of these cultural properties is inadequate. Under these circumstances, this paper recommends the current state of conservation and conservation methods for buried cultural properties excavated at Chungcheongnam-do thus far. Conservation of buried cultural properties excavated at Chungcheongnam-do primarily employ the "relocating and restoration" method; 23 relics and 46 remains employed relocation after dismantling and soil layer transcription method. Moreover, 27 remains were relocated after dismantling and 14 remains employed the transcription method. In terms of area, Buyeo-gun and Gongju-si had 12 relics accounting for about 50%, while according to the period, Baekjae period had 16 relics, accounting for about 70%. In terms of conservation facility, open-air facility had 33 relics, accounting for about 72%. Results of investigating the state of relics' management indicated that public institutions like a museum with a recognizable management system had their own work force and consequently ensured excellent conservation, whereas if there were no apparent responsible bodies, remains were subjected to considerable damage due to mismanagement. Therefore, this problem can be resolved by identifying a recognizable management body as well as ensuring periodical management and supervision. The excavated buried cultural properties are utilized not only for academic purposes, but also for PR or as exhibition material. Hence, this study confirms that meticulous management of buried cultural properties is currently required.
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