• 보건행정학회지
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• 제10권4호
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• pp.116-143
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• 2000

Considerable attention has been devoted in the accounting literature to identify the factors that cause or drive the costs of overhead activities. This paper extends recent cost driver research to the health care provider. In various case studies, it has been suggested that overhead costs are driven by volume and complexity variables. This paper investigates the significance of these variables in determining hospital overhead costs, how they are structurally related and how the cost impacts of these variables can be estimated in practice. This paper analyzes the determinants of hospital costs using the sample of South Korea hospitals for seven year during the period 1952－1997. The paper focuses on the extent to which hospital overhead costs depend on complexity, efficiency in addition to depending on more conventional volume based measures of hospital activity. The results of regression analysis suggest that volume and complexity factors positively and significantly affect overhead costs in the hospital industry. The results show that the complexity-related cost drivers strongly affected on the overhead costs in tile health care provider industry more than manufacturing industry which is mainly affected by volume-related cost drivers. That means each Industry may have different cost structures. Therefore it Is Important to find their proper cost structures and cost drivers and use them. Futhermore identification of overhead or indirect cost drivers is likely to be particularly useful in heath care. The identification of cost drivers can be of benefit to all health care stakeholders because these facilitates more efficient management of the national resources devoted to health care. While this study has documented that the level of service complexity is a significant determinant of hospital overhead costs, caution should be exercised in interpreting this as supportive of the cost accounting procedures associated with ABC. It is an open question whether even a well-designed ABC system will provide suitable proxies for marginal costs for decision making purposes.

• 보건행정학회지
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• 제14권1호
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• pp.89-120
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• 2004

The purpose of this empirical study is to test hypotheses in order to identify the cost drivers that drive indirect costs in general hospitals in Korea. In various cases' studies, it has been suggested that overhead costs are driven by volume and complexity variables, how they are structurally related and how the cost impacts of these variables can be A unique feature of the research is the treatment of complexity as an endogenous variable. It is hypothesized that level of hospital complexity in terms of the number of services provided(i.e., “breath" complexity) and the intensity of individual estimated in practice. overhead services(ie., “depth" complexity) are simultaneous determined with the level of costs needed to support the complexity. Data used in this study were obtained from the Database of Korean Health Industry Development Institute, Health Insurance Review Agency and analyzed using simultaneous equation model, path model. The results found those volume and complexity variables are all statistically signi-ficance drivers of general hospital overhead costs. This study has documented that the level of service complexity is a significant determinant of hospital overhead costs, caution should be exercised in interpreting this as supportive of the cost accounting procedures associated with ABC. with ABC.

• 국제학술발표논문집
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• The 3th International Conference on Construction Engineering and Project Management
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• pp.1100-1106
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• 2009

General contractors' overhead costs are increasing relative to direct costs. However, it is difficult to apply the traditional activity-based costing directly to the construction site overhead costing because the resource consumption rate per each activity is varied depending on the attributes of activities. The research develops a methodology of hybrid cost allocation system when resources are assigned to cost objects unlike the traditional activity-based costing. The study also develops a database program and demonstrates how it can be applied to the construction projects using a case study.

• 한국건설관리학회논문집
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• 제22권3호
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• pp.79-90
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• 2021

국내 공공공사에서는 계약금액 조정에 대한 계약당사자 간 이견으로 분쟁발생이 증가하고 있다. 특히 공사기간 연장에 따른 간접비의 실비정산 제도는 행정적인 단계에서 합의되지 못하고, 대부분 사법적인 판단을 구하고 있다. 본 연구의 목적은 추가 간접비 산출과 관련한 분쟁을 최소화하기 위해, 분쟁 발생전 합의를 도출할 수 있는 '충분히 만족할 만한' 대안을 제안하였다. 이를 위해, 추가 간접비 산출을 위한 요율방식 기반의 3가지의 구체적인 방안을 제안하였다. 첫째, 추가 간접비 산출 시 실비산정 방식이 아닌, 순공사비 중 직접노무비 요율로 산출한다. 둘째, 산출된 간접노무비에 일반관리비, 이윤 등 승률비용을 법정 최고한도까지 보상한다. 셋째, 설계변경으로 증감된 간접비를 반영한다. 제안한 3가지 방안에 대한 전문가 의견 수렴 및 실제 사례 적용에 따른 리스크를 분석하였다. 이에 대한 검증을 위해 이해관계자별 합의가능 수준을 조사한 결과, 기업의 규모에 관계없이 수급자와 발주처 모두 동의가능한 수준인 것으로 확인되었다. 본 연구에서 제안한 간접비산출 방식은 실제 실무에서 합의 가능한 대안으로써, 계약당사자 간의 합의의 도구로 활용될 수 있을 것으로 기대된다.

• 대한전기학회:학술대회논문집
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• 대한전기학회 2004년도 춘계학술대회 논문집 전기설비전문위원
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• pp.148-151
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• 2004

When we have been estimated construction costs, till now, we are used to costs accumulating method of each items based on standard labors rates. But there are some problems of its methods. Our governments are applied to a historical construction costs estimation system fur building construction and civil engineering works from January 2004. The electrical construction works are forecasted that applied to historical construction cost estimation systems. This paper is supposed to reasonable estimation methods of overhead costs and profits.

• 한국건설관리학회논문집
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• 제19권5호
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• pp.43-52
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• 2018

일반적으로 공사비에 대한 연구는 직접비 위주로 행해졌으며, 간접비를 면밀하게 산정하는 모델에 대한 연구가 부족하다. 본 연구의 목적은 국내 건설시장에서 큰 축을 차지하는 아파트 건설공사 현장의 현장관리비를 예측하기 위한 모델을 제시하는 것이다. 아파트 건설공사 현장 다수의 전체공사기간 동안의 실비사용 데이터를 분석하여 곡선접합 분석을 통해 공정률별 1일당 현장관리비를 도출할 수 있는 9차방정식을 제안하였으며, 이를 활용하여 300억 규모의 공사의 경우의 현장관리비를 추정하는 결과를 보여줌으로서 활용가능성을 설명하고 있다. 선행연구에서는 총 현장관리비의 규모의 변화패턴을 직접적으로 확인할 수 있는 다항식을 도출한 사례는 없었던 점에 비추어 본다면, 본 연구에서 제시한 모델은 그 편의성과 면밀성에 합리적 근거를 토대로 현장관리비를 예측할 수 있다는 점에서 연구의 기여도가 있다.

• Nuclear Engineering and Technology
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• 제38권6호
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• pp.561-574
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• 2006

This study presents the results of an economic analysis for a comparison of the single layer and double layer alternatives with respect to a HLW-repository. According to a cost analysis undertaken in the Korean case, the single layer option was the most economical alternative. The disposal unit cost was estimated to be 222 EUR/kgU. In order to estimate such a disposal cost, an estimation process was sought after the cost objects, cost drivers and economic indicators were taken into consideration. The disposal cost of spent fuel differs greatly from general product costs in the cost structure. Product costs consist of direct material costs and direct labor and manufacturing overhead costs, whereas the disposal cost is comprised of construction costs, operating costs and closure costs. In addition, the closure cost is required after a certain period of time elapses following the building of a repository.

• 한국병원경영학회지
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• 제4권2호
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• pp.354-368
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• 1999

This research aims to compare between regression and neural network in terms of the predictive ability of the overhead costs in hospitals. For this purpose, this research uses the number of out-patients and complex medical treatments as explaining variables. Thirty-one hospitals were used for the empirical test The test result shows that the regression model has a more predictive ability than the neural network.

• Journal of Electrical Engineering and Technology
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• 제9권4호
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• pp.1248-1257
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• 2014

Overhead transmission lines are crucial components in power transmission systems. Well-designed maintenance strategy for overhead lines is required for power utilities to minimize operating costs, while improving the reliability of the power system. This paper presents a maintenance priority index (MPI) of overhead lines for a reliability centered approach. Proposed maintenance strategy is composed of a state index and importance indices, taking into account a transmission condition and importance in system reliability, respectively. The state index is used to determine the condition of overhead lines. On the other hand, the proposed importance indices indicate their criticality analysis in transmission system, by using a load effect index (LEI) and failure effect index (FEI). The proposed maintenance method using the MPI has been tested on an IEEE 9-bus system, and a numerical result demonstrates that our strategy is more cost effective than traditional maintenance strategies.

• 대한안전경영과학회지
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• 제7권1호
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• pp.127-135
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• 2005

In general one can find an enormous number of studies about the productivity of land, labor and capital, very little has been done so far to communicate about the productivity of corporate information creating and information-consuming resources in ways that are useful to business executives. In view of the enormous share of corporate spending on information resources it would be useful in planning, budgeting, as well as in performance evaluation to measure how information resources are used in creating EVA(economic value-added). The effectiveness in deploying information resources has potentially a greater effect on corporate financial performance than any other economic influence. That in because corporate executives have greater discretion in directing what their information management staffs will do than in setting the terms for materials purchases, employee compensation, taxes or interest rates. The expenses for information are mostly in the form of overhead costs. Because expenses for information are mostly overhead costs and not for costs of goods, the prudent decision-maker should have a wide array of discretionary options available for allocating this resource. This study is intended for analysis the factors that having effects on the enterprise information productivity and is to description the factor using a foreign enterprise case study.