• 제목/요약/키워드: Target Cost

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원자력 발전소용 공정 제어기의 보증 비용을 고려한 신뢰도 목표치 설정과 신뢰도 분석 결과에 대한 연구 (A Study for Reliability Target Setting Considering Warranty Cost and Reliability Analysis Result of Process Controller in Nuclear Power Plant)

  • 김건명
    • 한국신뢰성학회지:신뢰성응용연구
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    • 제15권3호
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    • pp.145-148
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    • 2015
  • The products to meet the requirement of are installed in nuclear power plant and the reliability target should be provided in the requirement. However, it is not easy to set a reliability target using quantitative analysis. The objective of this paper is to propose a method of reliability target setting considered warranty cost for process controller and then compare a reliability target with reliability analysis result.

Do Fraud Investigations Impact Healthcare Expenditures of Medical Institutions?: An Interrupted Time Series Analysis of Healthcare Costs in Korea

  • Kim, Seung Ju;Jang, Sung-In;Han, Kyu-Tae;Park, Eun-Cheol
    • 보건행정학회지
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    • 제28권2호
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    • pp.186-193
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    • 2018
  • Background: The aim of our study was to review the findings of health insurance fraud investigations and to evaluate their impacts on medical costs for target and non-target organizations. An interrupted time series study design using generalized estimation equations was used to evaluate changes in cost following fraud investigations. Methods: We used National Health Insurance claims data from 2009 to 2015, which included 20,625 medical institutions (1,614 target organizations and 19,011 non-target organizations). Outcome variable included cost change after fraud investigation. Results: Following the initiation of fraud investigations, we found statistically significant reductions in cost level for target organizations (-1.40%, p<0.001). In addition, a reduction in cost trend change per month was found for both target organizations and non-target organizations after fraud investigation (target organizations, -0.33%; non-target organizations of same region, -0.19%; non-target organizations of other regions, -0.17%). Conclusion: This study suggested that fraud investigations are associated with cost reduction in target organization. We also found similar effects of fraud investigations on health expenditure for non-target organizations located in the same region and in different regions. Our finding suggests that fraud investigations are important in controlling the growth of health expenditure. To maximize the effects of fraud investigation on the growth of health expenditure, more organizations needed to be considered as target organizations.

A Combined Process Control Procedure by Monitoring and Repeated Adjustment

  • Park, Changsoon
    • Communications for Statistical Applications and Methods
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    • 제7권3호
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    • pp.773-788
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    • 2000
  • Statistical process control (SPC) and engineering process control (EPC) are based on different strategies for processes quality improvement. SPC reduces process variability by detecting and eliminating special causes of process variation. while EPC reduces process variability by adjusting compensatory variables to keep the quality variable close to target. Recently there has been needs for a process control proceduce which combines the tow strategies. This paper considers a combined scheme which simultaneously applies SPC and EPC techniques to reduce the variation of a process. The process model under consideration is an integrated moving average(IMA) process with a step shift. The EPC part of the scheme adjusts the process back to target at every fixed monitoring intervals, which is referred to a repeated adjustment scheme. The SPC part of the scheme uses an exponentially weighted moving average(EWMA) of observed deviation from target to detect special causes. A Markov chain model is developed to relate the scheme's expected cost per unit time to the design parameters of he combined control scheme. The expected cost per unit time is composed of off-target cost, adjustment cost, monitoring cost, and false alarm cost.

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DTC(Design to Cost)기반의 설계단계 사업비관리 프로세스 개발 (Development of Cost Management Process during Design Phase based on Design to Cost)

  • 박소현;문현석;현창택
    • 한국건축시공학회:학술대회논문집
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    • 한국건축시공학회 2009년도 추계 학술논문 발표대회
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    • pp.209-212
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    • 2009
  • The Development of Cost Management is embossed efficiently to use the budget for the construction industry. The government is exploring every efforts and polices to control increasing the budget for the construction industry. However, despite of the government's efforts, researches are insufficient for a cost management of development. Also, the changed cost of construction by frequent plan change is caused of decline in quality etc during an accomplishing project. Therefore, in this study, analyzed about principal official phase of design phase to solve the problem. In order to define clearly the target cost concepts in the planning phase apply to the DTC(Design To Cost) concept and technique at the development of cost management process which will be able to manage the enterprise expense. It's process is expected with the fact that will be the possibility efficiently of fixing target cost in the planning phase by the construction client and designer.

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Developing the Optimized Method of Reliability-Growth Target Setting for Complex and Repairable Products from Business View

  • So, Young-Kug;Jeon, Young-Rok;Ryu, Byeong-Jin
    • 한국신뢰성학회지:신뢰성응용연구
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    • 제15권4호
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    • pp.248-255
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    • 2015
  • Purpose : The purpose of this research is to develop the optimized method and process in the reliability-growth target setting, especially for complex and repairable system (or products) such as vehicle and airplane, construction equipment. Method : A reliability-growth test plan specifies a scenario to achieve the planned reliability value (or reliability target). The major elements in test planning are reliability-growth starting time and reliability level at that time, reliability-growth rate and reliability-growth target. All of them except a reliability target can be referred to the previous development data and reference researches. The reliability target level is directly influencing to test period (or time) which is related to test and warranty cost together. There are a few researches about the reliability target setting method and but showing the limitations to consider the views of engineering, business and customer together. There is no research how to handle the target setting process in detail. Result : We develop the optimized method and systematic process in reliability target setting with considering such views. This research also establish the new concept as production capability which means company (or supplier) capability to product its products. Conclusion : In this research result, we apply the new method to a few projects and can set the reasonable test planning. The developing results is showing the good balance between the developing cost and warranty cost at market.

가격탄력성과 생산비용에 기초한 대량 마케팅과 표적시장 마케팅의 비교 분석 (Comparative Analyses of Mass Marketing and Target Marketing Based on Price Elasticity and Production Cost)

  • 원지성
    • 유통과학연구
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    • 제11권4호
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    • pp.61-72
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    • 2013
  • Purpose - It is widely accepted that the process of developing marketing strategy is composed of three steps: market segmentation, target market selection and positioning. However, mass marketing strategy based on cost reduction through economies of scale and standardized products, can be also an effective strategic option. Many marketing scholars including Theodore Levitt emphasize the importance of applying the mass production concept to various industries including service industries. Especially, in times of economic downturn, the capability of providing consumers with low-priced, value products can be an important source of competitive advantage, as well as the ability of providing high-priced premium products. Marketers should decide whether they will implement mass marketing strategy or target marketing strategy. The present study theoretically shows that firms should understand the target customers' price elasticity as well as the firm's cost structure in order to make such a strategic decision. Research design, data, and methodology - Instead of implementing an empirical study, this study provides a theoretical(mathematical) investigation on the effect of consumers' price elasticity on a firm's optimal price level, profit, sales volume, revenue, and cost. The results are mostly deduced from derivative calculations and several graphs are utilized to represent the results on the relationships between the variables under study. Results - The analytical results suggest that it is more profitable for a firm to adopt the segment/target marketing strategy (more specifically the differentiation strategy) when the degree of consumers' heterogeneity is high and the proportion of the fixed cost in the total cost is low. On the other hand, if the degree of consumers' heterogeneity is low and the fixed cost is high, it is better to adopt the mass marketing strategy or the cost leadership strategy. The strategy of concentrating on a single target market will be effective when consumers' needs are highly heterogeneous but the fixed cost is high. Any of the three types of generic strategies proposed my Porter(1980, 1985) can be applied when both the consumers' heterogeneity and the fixed cost are low. This study also proposes the contribution-margin-based method for developing the optimal pricing strategy. Conclusions - One of the primary roles of marketers is to find a proper compromise between the two conflicting goals of maximizing customer satisfaction and minimizing cost. In order to do so, he or she should understand the characteristics of the target customers as well as the cost structure of the firm. In addition to the theoretical analyses, this study discusses several business cases and explains how superior companies find the optimal compromise position between these two goals and dominate the market. One of the radical changes recently taking place in business arena is the reduction of production and distribution costs of both physical goods and information due to the advancement and the wide diffusion of information technology. The cost reduction combined with lowered priced elasticity incurred by customized products and services, will enable many firms to adopt the mass customization strategy.

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효율성과 목표원가를 반영한 병원예산 원가차이 분석 모형 설계 (A Study on the design of hospital budget variance analysis model reflecting efficiency and an attainable target cost)

  • 오동일
    • 한국산학기술학회논문지
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    • 제14권2호
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    • pp.696-706
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    • 2013
  • 본 연구는 DEA모형에 바탕을 둔 표준원가에 기초한 원가차이 분석의 개념을 구현할 수 있는 모형을 설계하고 69개 종합병원의 투입 산출물을 이용해 효율성 분석과 원가관리 방안을 살펴보았다. 이를 위해 DEA모형을 통해 달성가능한 목표원가를 구하고 이를 실제원가와 비교하여 차이분석모형의 틀을 구축하였다. 또한 이 모형을 바탕으로 의사 간호사 인건비 정보를 구해 2008년도 결산기준 69개 종합병원의 표준원가차이를 구하고 이를 기술적 비효율성으로 인한 원가차이, 가격 비효율성에 기인한 원가차이, 표준예산원가 원가차이로 분리하여 원가관리의 새로운 방식을 제시할 수 있었다. 또한 실증분석을 통해 69개 종합병원은 병상수와 같은 규모를 늘리는 것이 효율성 개선에 기여하지 않으며 오히려 예산목표원가 관리 측면에서는 비효율적인 것으로 나타나 규모 확장 일변도의 전략을 수정할 필요가 있는 것으로 나타났다.

신규제조라인의 목표생산용량 달성을 위한 비용효과적 시뮬레이션 절차 (A Cost-Effective Simulation Procedure for Achieving Target Throughput of New Production Lines)

  • 김승남;임석철
    • 대한산업공학회지
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    • 제32권2호
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    • pp.104-110
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    • 2006
  • When a new facility such as automobile assembly line is designed, computer simulation is often used to estimate its actual throughput level. If it falls short of the target throughput level, then the design must be modified to increase the throughput capacity. For complex facilities having parallel processes and network of material flows, the modification procedure is not trivial. Even if the capacity of a particular bottleneck process is increased, the target throughput may not be achieved because the bottleneck may move to another process. Furthermore, each process has a different set of options with different cost to increase the capacity. In this study, we present a systematic procedure of determining the cost-effective set of options which achieves the target throughput.

Optimal Target Reliability of Bridges Based on Minimum Life-Cycle Cost Consideration

  • Wang, Junjie;Lee, J-C
    • Computational Structural Engineering : An International Journal
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    • 제2권1호
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    • pp.11-17
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    • 2002
  • Cost-effectiveness in design is considered for determining the target reliability of concrete bridges under seismic actions. This objective can be achieved based on the economic optimization of the expected life-cycle cost of a bridge, which includes initial cost, direct losses, and indirect losses of a bridge due to strong earthquakes over its lifetime. A separating factor is defined to consider the redundancy of a transportation network. The Park-Ang damage model is employed to define the damage of a bridge under seismic action, and a Monte Carlo method based on the DRAIN-2DX program is developed to assess the failure probability of a bridge. The results for an example bridge analyzed in this paper show that the optimal target failure probability depends on the traffic volume carried by the bridge and is between 1.0×10/sup -3/ to 3.0×10/sup -3/ over a life of 50 years.

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유지방율과 유단백율 증감이 사료비에 미치는 영향: 시뮬레이션 모델을 이용한 접근 (Effect of Changes in Targeted Milk Fat and Protein Contents on Feed Cost: a Simulation Modeling Approach)

  • 이세영;배귀석;박종수;서성원
    • 농업과학연구
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    • 제37권2호
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    • pp.245-248
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    • 2010
  • This study was conducted to investigate effect of changes in target fat and protein contents in milk on feed cost using a simulation modeling approach based on the 2001 dairy NRC. Two simulations were done; simulation I had a limitation (up to 20%), but simulation II had no limitation for the use of cottonseed hull in a diet. Using commonly used feed ingredients in Korea, we formulated least cost diets that meet nutrient requirement of a lactating dairy cow producing 36 kg of milk with combinations of 0.1% decrease or 0.1% increase in target milk fat or protein, respectively, from the national average milk fat (4.0%) and milk protein (3.1%). The contents of alfalfa and corn in a least-cost diet were decreased and those of tall fescue, whole cottonseed and rapeseed meal were increased with decreasing fat and/or increasing protein in milk. Scenarios that decreased target milk fat percentage from 4.0% to 3.9% reduced feed cost by 2 won per kg. Due to decrease in feed intake, daily feed cost was even more reduced (136 won per head) by decreasing target milk fat percentage. Increase in target milk protein percentage from 3.1% to 3.2% reduced feed cost by 6 won per kg. Among scenarios simulated, the least feed cost was obtained in scenario aimed for 3.9% fat and 3.2% of protein in milk. We conclude that a feeding practice for increasing milk protein percentage does not directly increase feed cost. In addition, feeding practices that increase protein content in milk is expected to improve economic life-span and reproductive performance of dairy cows.