• 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.

• 한국식품과학회지
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• 제26권1호
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• pp.57-61
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• 1994

Performance of panelists trained for cooked rice quality was evaluated using analysis of variance, correlation analysis, and principal component analysis. Each method offered different information. Results showed that panleists with high F ratios (p=0.05) did not always have high correlation coefficient (p=0.05) with mean values pooled from whole panel. The results of analysis of variance for the panelists whose performance were extremely good or extremely poor were consistent with those of correlation analysis. Outliers designated by principal component analysis were different from the panelists whose performance was defined as extremely good or extremely poor by analysis of variance and correlation analysis. The results of principal component analysis descriminated the panelists with different scoring range more than different scoring trends depending on the treatments. Our study suggested combination of analysis of variance and correlation analysis provided valid basis for screening panelists.

• 산업경영시스템학회지
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• 제6권8호
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• pp.81-91
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• 1983

In this study the methods of the overhead standard setting and the overhead variance analysis, which raise problems especially in business practice in case that small businesses introduce the standard cost accounting system, were examined by hypothetical examples. As the result of this study small businesses are advised to take the following in setting the overhead cost. (1) To divide the mixed cost into variable overhead and fixed overhead, it is desirable to take Beast square method. (2) In setting the overhead standard, it is desirable to fake the flexible budget system and to make a budget by the inspection method, after dividing the overhead into variable overhead and fixed overhead. (3) After dividing the overhead variance into variable overhead variance and fixed overhead variance, it is desirable to analyze them as follows. (A) Variable overhead variance is analyzed into spending variance and efficiency variance. (B) Fixed overhead valiance is analyzed into budget variance and denominator variance.

• Communications for Statistical Applications and Methods
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• 제11권2호
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• pp.275-285
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• 2004

We explore classification analysis using graphical methods such as sliced inverse regression and sliced average variance estimation based on dimension reduction. Some useful information about classification analysis are obtained by sliced inverse regression and sliced average variance estimation through dimension reduction. Two examples are illustrated, and classification rates by sliced inverse regression and sliced average variance estimation are compared with those by discriminant analysis and logistic regression.

• Communications for Statistical Applications and Methods
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• 제12권1호
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• pp.61-69
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• 2005

In conducting the analysis of variance for the split-plot design using the statistical package SPSS, users including statisticians are faced with difficulties because of no appropriate example in the SPSS applications guide book. In this paper, therefore, we present an analysis of variance procedure for the split-plot design using SPSS syntax window.

• 한국지능시스템학회:학술대회논문집
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• 한국퍼지및지능시스템학회 2004년도 춘계학술대회 학술발표 논문집 제14권 제1호
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• pp.363-366
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• 2004

We propose some properties of fuzzy multonomial analysis of variance by fuzzy vector operation with agreement index.

• 산업경영시스템학회지
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• 제42권2호
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• pp.78-85
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• 2019

High variance observed in the measurement system can cause high process variation that can affect process capability badly. Therefore, measurement system analysis is closely related to process capability analysis. Generally, the evaluation for measurement system and process variance is performed separately in the industry. That is, the measurement system analysis is implemented before process monitoring, process capability and process performance analysis even though these analyses are closely related. This paper presents the effective concurrent evaluation procedure for measurement system analysis and process capability analysis using the table that contains Process Performance (Pp), Gage Repeatability & Reproducibility (%R&R) and Number of Distinct Categories (NDC). Furthermore, the long-term process capability index (Pp), which takes into account both gage variance and process variance, is used instead of the short-term process capability (Cp) considering only process variance. The long-term capability index can reflect well the relationship between the measurement system and process capability. The quality measurement and improvement guidelines by region scale are also described in detail. In conclusion, this research proposes the procedure that can execute the measurement system analysis and process capability analysis at the same time. The proposed procedure can contribute to reduction of the measurement staff's effort and to improvement of accurate evaluation.

• Journal of the Korean Statistical Society
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• 제35권3호
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• pp.317-329
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• 2006

In the problem of estimating the error variance in the balanced fixed- effects one-way analysis of variance (ANOVA) model, Ghosh (1994) proposed hierarchical Bayes estimators and raised a conjecture for which all of his hierarchical Bayes estimators are admissible. In this paper we prove this conjecture is true by representing one-way ANOVA model to the distributional form of a multiparameter exponential family.

• Journal of the Korean Statistical Society
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• 제35권1호
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• pp.1-23
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• 2006

In this paper we consider an estimation of the discontinuous variance function in nonparametric heteroscedastic random design regression model. We first propose estimators of the change point in the variance function and then construct an estimator of the entire variance function. We examine the rates of convergence of these estimators and give results for their asymptotics. Numerical work reveals that using the proposed change point analysis in the variance function estimation is quite effective.

• Journal of applied mathematics & informatics
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• 제13권1_2호
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• pp.501-508
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• 2003

Although the estimate of regression function is important, some have focused the variance estimation of error term in regression model. Different variance estimators perform well under different conditions. In many practical situations, it is rather hard to assess which conditions are approximately satisfied so as to identify the best variance estimator for the given data. In this article, we suggest SHM estimator compared to LS estimator, which is common estimator using in parametric multiple regression analysis. Moreover, a combined estimator of variance, VEM, is suggested. In the simulation study it is shown that VEM performs well in practice.