• 제목/요약/키워드: Operation Expenses

검색결과 184건 처리시간 0.021초

중.고등학교 급식비용 분석과 효율적 재무관리체계를 위한 연구 (A Study on Cost Analyses and an Efficient Financial Management in Self-Operated and Contract-Managed Secondary School Foodservices)

  • 곽동경;장혜자;이나영
    • Journal of Nutrition and Health
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    • 제36권10호
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    • pp.1083-1093
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    • 2003
  • Efficient financial management is a critical factor in achieving school foodservice goals. The objective of this study was to suggest efficient financial management practices in secondary school foodservices. In pursuit of this objective, we first identified performance indexes for measuring the success of financial management. Second, we suggested financial management standards, financial data classification methods and a report system. Last, we analyzed operating ratios with the financial data of self-operated and contract-managed school food services. The data were collected through an open-ended questionnaire from 10 middle/high school foodservices in Seoul and Kyeonggi Provincial during on-sites visits and interviews with dieticians and managers. Student participation, sales goals, re-contract frequency and number and cost of disaster loss were identified as the performance indexes for financial management. Income statements were compiled by identifying and classifying financial data. Total revenues consisted of subsidies, meal sales, other revenue and interest. Expenditures consisted of purchased food, salaries and wages, utility costs, office supplies, kitchen supplies, purchased services, company overhead indirect costs, facility investment and maintenance, facility usage expenses, employee benefits and miscellaneous. Mean price of a meal was 2,326 won at self-operated foodservices when the subsidies were included as revenues and 2,360 won at contract-managed foodservices. When including the subsidies as revenues, the operating ratios of self-operated foodservice showed that the food cost percentage was 66.9%, labor cost 23.2%, operation cost 9.9% and profit 0%. The correspond figures at contract-managed foodservices were 57.6%, 21.5%, 15.3%, and 5.5%, respectively. Food costs in self-operated foodservices was significantly higher than that for contract-managed foodservices, however, facility investment and maintenance and facility usage expenses at self-operated foodservices was significantly lower than those for contract-managed foodservices. Based on this study, the methodology and classification system of financial data was found to be applicable to assess the financial structure of school foodservices.

지방의료원의 환경요인에 따른 공공성지표 차이 분석 (An Analysis of the Differences in the Publicness Indices Depending on Environmental Factors of Regional Public Hospitals)

  • 최요한;김영훈;한휘종
    • 한국병원경영학회지
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    • 제24권2호
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    • pp.67-83
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    • 2019
  • The aim of this study is to analyze the differences in the publicness indices depending on the environmental factors of regional public hospitals to derive the policy implications for improving management for regional public hospitals. The data of the 34 regional public hospitals from 2016 was used for the analysis. Major results of this study are as follows. First, the analysis of the differences in the scores of the medical safety net function showed significantly higher scores for regional public hospitals with a larger location, a larger number of hospitals in a unit area, a larger number of nurses per 100 beds, and the lower management fee ratio. Second, the analysis of the differences in the scores of the unmet healthcare needs showed significantly higher scores for regional public hospitals with a larger number of hospitals in a unit area, and a larger number of beds. Third, the analysis of the differences in the scores of the hospital-specialized services showed significantly higher scores for regional public hospitals with a larger location, a higher financial independence of the local government, a larger number of hospitals in a unit area, a larger number of beds, and a larger number of nurses per 100 beds. Major conclusions of this study are as follows. Consideration should be given to the appropriate number of nurses for each regional public hospital to maximize publicness by providing the appropriate amount of medical services, but not to incur unnecessary labor costs. In addition, efforts should be made to enhance profitability, which can be a means of strengthening publicness, by identifying the minimum administrative expenses required for efficient operation and reducing unnecessary administrative expenses. Finally, it is necessary to identify the appropriate number of beds to meet the needs of the customers and to create maximum profits.

상급종합병원 진료의뢰 요인별 의료이용 양상 - 일개 S대학 병원을 중심으로 - (Aspects of Medical Utilization by Factors for Referrals at Tertiary Hospital - Focused on S University Hospital -)

  • 정영권;서원식
    • 한국병원경영학회지
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    • 제25권4호
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    • pp.13-28
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    • 2020
  • Purposes: The purpose of this study is to analyze the institutional and personal factors that affect the medical utilization of patients transferred to tertiary medical institutions. Methodology: We retrospectively analyzed the 2 weeks electronic medical records of 1,556 patients, who were referred to the tertiary hospital, from June 15 to 26, 2015. The patient's personal characteristics, referral hospital, referral path, medical experiences and expenses were analyzed for 6 months after the patient's first visit. Findings: The largest proportion (848; 54.5%) of referrals was referred from primary clinic but the referrals of the same tertiary hospital level were one in seven (228; 14.7%) of the patients. Most patients (1,401; 90%) were referred from the clinics and hospitals directly and only one in ten (155; 10%) of the patients utilized the medical referral center. Patients who had been referred from tertiary care institutions had significantly higher medical costs than those referred to primary care (7,560,000 vs 2,333,000 won). The institutional factors including the numbers of visits to outpatient clinic, previous history of hospitalization and operation, consultation to other medical departments and hospitalization fee significantly influenced on medical utility pattern. Personal factors including patient's medical diagnosis and department of disease have a highly correlation with patient's referrals. Practical implications: The medical utilization of medical expenses and experiences is influenced by institutional and individual factors, and it is important to establish a referral system considering the institutional factors of the type of referral hospital.

Space Syntax를 이용한 대중교통 접근성 분석에 관한 연구 (Connectivity analysis for the public transportation network using the Space Syntax)

  • 민보라;전철민
    • 한국측량학회:학술대회논문집
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    • 한국측량학회 2004년도 춘계학술발표회논문집
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    • pp.477-482
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    • 2004
  • Due to the traffic congestion of the city and public transportation-oriented policies, public transportation is receiving more attention and being used increasingly However, relatively less research on the design and distribution of public transportation network and limitations in quantitative approaches have made implementation and operation practically difficult. Over- or under-supply of transportation routes caused unbalanced connectivity among areas and differences in time, expenses and metal burden of users. On the other hand, the Space Syntax theory, designed to calculate the connectivity of urban or architectural space, helps generate quantitative connectivity of whole space simply based on the spacial structure. This study modified the original Space Syntax algorithm to fit the public transportation problem and showed how it is appied to a network by creating an artificial network using the GIS.

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자료 군집화에 의한 LiDAR 자료의 도로포인트 추출기법 연구 (Road points Extracting from LiDAR data with Clustering Method)

  • 장영운;최내인;임승현;조기성
    • 한국측량학회:학술대회논문집
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    • 한국측량학회 2007년도 춘계학술발표회 논문집
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    • pp.121-125
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    • 2007
  • Recently, constructing and complementing the road network database are a main key in all social operation in our life. However it needs high expenses for constructing and complementing the data, and relies on many people for finishing the tasks. This study propose a novel method to extract urban road networks from 3-D LiDAR data automatically. This method integrates height, reflectance, and clustered road point information. Geometric information of general roads is also applied to cluster road points group correctly. The proposed method has been tested on various urban areas which contain complicated road networks. The results conclude that the integration of height, reflectance, and geometric information worked reliably to cluster road points.

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항공기 연료탑재 기준에 관한 연구 (A Study on Aircraft Fuel Requirements)

  • 노건수;최연철;유광의
    • 한국항공운항학회지
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    • 제13권1호
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    • pp.9-19
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    • 2005
  • Airplane fuel takes large portion of airline operation cost and recently it has been grown up to about 25% of operating cost. So airlines are making efforts to reduce fuel consumption continuously and also aircraft manufacturers are making efforts to develop less fuel-consuming engines but it takes great expenses and times to develop such engines. In this study, fuel requirements of FAR and JAR, especially contingency fuel requirements, are compared and the effectiveness of each method is analyzed.

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Determination of Fleet Size for LTL Transportation With Dynamic Demand

  • Ko, Chang Seong;Chung, Ki-Ho;Shin, Jae-Yeong
    • Management Science and Financial Engineering
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    • 제8권2호
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    • pp.33-45
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    • 2002
  • This study suggests an approach for determining fleet size for LTL (less -than-truckload) transportation with dynamic demand for on-time supply of the parts between the assembly line in an automobile company and its part suppliers in Korea. The vehicles operated by the transportation trucking companies in Korea in general can be classified into three types depending on the ways how their expenses occur; company -owned truck, mandated truck which is owned by outsider who entrusts the company with its operation, and rented truck (outsourcing) . With the forecasted monthly production data a year, a heuristic algorithm is developed to determine the number of company-owned trucks, mandated trucks, and rented trucks in order to minimize the expected annual operating cost, which is based on the solution technologies used in the aggregate production planning and vehicle routing problem. Finally the algorithm is tested for the problem how the trucking company transports parts for the automobile company.

서울 지하철의 운임제도 개선방안 (The Improved Device of Seoul Subway Fare System)

  • 이태식;전영준;권오철;정종기;이동욱
    • 한국철도학회논문집
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    • 제9권2호
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    • pp.200-205
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    • 2006
  • Subway widely used as a major mean of public transportation both at home and abroad contributes to ease chronic traffic congestion in cities. However, subway operating expense is expected to increase continuously because subway requires vast amount of money at the construction stage, huge sum of maintenance cost is spent during operation, and passenger needs for more convenient facilities is increasing. on the contrary to enormous operating expenses, fare that is occupying most of operating income doesn't come up to its prime cost causing chronic operating deficit. It is urgent to prepare fare system improvement measures to increase operating income in order to resolve financial difficulty of a subway operating organization. Therefore, the current study analyzed present condition and problems of subway fare system, and suggested improvement measures such as improvement of fare adjustment procedure, improvement of free-ride system, diversification of ticket, etc.

영상처리 기반의 스마트 잔디관리 시스템 설계 (The Design of Smart Lawn-management System based on Image Processing)

  • 강성인;이주원;권언혁;박성식
    • 한국정보통신학회:학술대회논문집
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    • 한국정보통신학회 2015년도 춘계학술대회
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    • pp.583-585
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    • 2015
  • 최근, 잔디는 공원, 학교 운동장, 골프장에서 일반 주택정원까지 그 쓰임새가 늘고 있어 국내 잔디산업 시장 규모는 점점 늘어날 것으로 예상된다. 그러나 잔디관리를 위한 운영비 증가 및 농약사용으로 인한 환경문제가 제기되고 있다. 따라서, 본 논문에서는 잔디관리의 효율성을 증대시키고 운영비를 절감할 수 있는 영상처리 기반의 스마트 잔디관리 시스템을 제안한다.

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계층분석방법을 이용한 항공기 기체 MRO 업체 선정요인에 관한 연구 (A Study on the Selection of Aircraft MRO using AHP)

  • 최세종;김우진
    • 한국항공운항학회지
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    • 제23권4호
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    • pp.82-88
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    • 2015
  • Airframe maintenance is regarded the most important maintenance action in airlines as the aircraft is the most valuable asset in their operation though the volume of airframe maintenance is the last in MRO market. In the selecting process of airframe MRO provider many kinds of evaluation criteria should be considered such as quality, expenses, TAT, capability, and customer support. This paper will suggest the way to select the airframe MRO in airlines and MRO business sectors using AHP.