• Journal of Society of Preventive Korean Medicine
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• v.14 no.1
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• pp.77-96
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• 2010

Objectives : This paper recommends a global budget based payment system for reimbursing oriental medical services in the national health insurance. Methods : We analyzed previous research outcomes related to oriental medical services and payment system We reviewed the experiences of other countries' global budget system in terms of their strength and weakness. In addition, we developed a reimbursement method for oriental medical services based on global budget. Results : Our reviews focused on global budget system of Germany, the Netherlands, the United Kingdom, Canada, France, and Taiwan. The estimation of global budget in the national health insurance was described in two scenarios. First scenario was to allocate oriental medical services in scale after signing a contract for global budget. In this case, 4.16% of the national health insurance expenditure was allocated for the oriental medical services. Second scenario was to estimate the global budget in a historical context. As a result, the first scenario in total budget was higher than the second, and we proposed a retrospective adjustment method for the gap between the budget and the actual expenditure Conclusions : The payment system for oriental medical services is recommended to shift from fee-for-service to global budget.

• Journal of Korean Society of Transportation
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• v.13 no.1
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• pp.153-165
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• 1995

The budget management in Korea is one-year budget system which is just following int he steps of last years budget plan. This system towards traditional item-by-item and restriction-centered budget system. The budget distribution without establishing and considering rational policy goals and directions have brought inefficient resource allocations. In order to promote the implementation of transportation planning, there are some alternatives like introduction of top-down planning system preparing for the provincial self-government era. In this study, the most efficient alternatives to promote the existing management system is referring by foreign countries transportation planning examples(BVWP system in Germany). First of all, mid-long term transportation and budget planning should be established and then make decisions of resource availability and allocation. In order to provide ration budget planning, introduction of Transportation Planning Programming Budget System(TPBS) has been judged as one of the method of unifying the sysematic transportation improvement planning and budgeting. All transporation planning and related activites can not be expressed in quantity and due to the limitation of excessive cost of analyzing transportation planning and ranking priority, here after, the continuous study to minimize the evaluation cost and introduction of TPBS should be done.

• Journal of Korean Society of Industrial and Systems Engineering
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• v.37 no.1
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• pp.165-171
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• 2014

We develop an optimization algorithm for a periodic review inventory system under a stochastic budget constraint. While most conventional studies on the periodic review inventory system consider a simple budget limit in terms of the inventory investment being less than a fixed budget, this study adopts more realistic assumption in that purchasing costs are paid at the time an order is arrived. Therefore, probability is employed to express the budget constraint. That is, the probability of total inventory investment to be less than budget must be greater than a certain value assuming that purchasing costs are paid at the time an order is arrived. We express the budget constraint in terms of the Lagrange multiplier and suggest a numerical method to obtain optional values of the cycle time and the safety factor to the system. We also perform the sensitivity analysis in order to investigate the dependence of important quantities on the budget constraint. We find that, as the amount of budget increases, the cycle time and the average inventory level increase, whereas the Lagrange multiplier decreases. In addition, as budget increases, the safety factor increases and reaches to a certain level. In particular, we derive the condition for the maximum safety factor.

• Journal of the Korean Society of Systems Engineering
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• v.13 no.1
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• pp.73-78
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• 2017

Space development program is a large and complex system consisting of a multi-disciplinary high-end technologies and it is important to implement a program management system connected with systems engineering as well as to develop critical technologies. Major organizations in space fields carry out effective budget execution management and operation according to the strategy and objective of space development using information systems. Korea Space Launch Vehicle II(KSLV-II) has adopted a cost management plan using a system engineering to complete the program within the assigned schedule and budget. This paper introduces the budget execution management system applied to KSLV-II budget management and the budget execution dashboard system for supporting program decision making.

• Journal of Fisheries and Marine Sciences Education
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• v.27 no.1
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• pp.83-97
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• 2015

This study is to investigate elementary school teacher's awareness about the operation of school accounting budget system such as annual expenditure budget, operation process, and its effect. To achieve the research purpose, based upon literature review and pilot test survey questionnaire was developed. Subjects of the survey were public elementary teachers of Busan Metropolitan city. The findings were the followings: Teachers' awareness about the budget structure was higher than that of school budget amount. Teachers' awareness about the budget process such as budgeting, deliberation, finalizing, expenditure, etc was comparatively high. The study suggests close connection between the school budget and school management plan, in-service training for teachers regarding the budgeting etc.

• Journal of Korea Technology Innovation Society
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• v.12 no.4
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• pp.819-839
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• 2009

Proposed increases to the government's R&D budget should be discussed based on merits of meeting efficiency and effectiveness criteria. The evaluation of the national R&D budget and related programs are performed in two areas: a system of R&D budget coordination and allocation, and a system of R&D program performance. This paper mainly focuses on the operational areas of R&D budget evaluation system with a focus on their impact to efficiency and effectiveness. The core view point for a R&D budget evaluation system involves two directions: Firstly, to detail the relationships between the later stage (ex. post) activities such as, program survey, analysis, and program performance evaluation, with the budget evaluation. Secondly, to critically oversee all R&D coordination procedures with a different perspective. Budgeting is generally known as a serial process of policy making, planning and executing. It is highly desirable for the budget to be allocated to, and spent by, specific programs as planned, and that each plan be aligned with a specific policy. As such, a strong relevance between the program structure and budget code system is integral to successful execution. It should be performed using a decision making system which closely examines the link between policy and budget. It is also recommended that systematic relationships be maintained among budget coordination and allocation, performance evaluations of policy and program levels, and program survey and analysis system, and that their operational schedule should be reviewed comprehensively as a one integrated system. The National Science and Technology Council is expected to play a major and practical role as the center of policy planning and should be supported by the objective and unbiased system which covers overall process from policy making to program evaluation. Finally, increased utilization of contents, timely program survey and analysis, and accurate of activity scheduling of budget coordination and allocation, and diligent program performance evaluation all contribute towards a more efficient and effective overall evaluation system.

• Journal of Korean Society of Industrial and Systems Engineering
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• v.2 no.2
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• pp.39-51
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• 1979

In introducing and applying the budget management system, the question of how to establish management structure(skelton) representing budget management responsible unit is significantly related to the degree of accuracy and analysis on the performance measurement of standard work unit. We have the following rational process of establishing performance measurement of budget management System ; 1) Standardization of work method 2) Establishment of management structure 3) Institution of budget management system. Especially, this system is based on a premise of efficiency of objectives management, it is assumed that performance measurement in the standard work unit must be enforced according to the basis and categories of performance evaluation based on the evaluating work unit. Therefore, most of all, the following three detail questions(subjects) are to be determined in order to rationalize these above principles to a maximum possible extent of performance measurement system. First, we established respective performance standard unit with respect to such detailed work unit, performance standard unit of which were accurately applicable directly from using the budget ana objectives account data and their supplementary data of the work measurement techniques. Second, by using the above mentioned question, over all evaluation and suggestion are made based on the study of the recording for each work unit development, budget management and production nit (volume of production) Third, the measurement of performance of budget management system is based on the principle of standard work unit, compared with the standard basis and actual work unit by period and activities unit and calculated percentage effectiveness according to the above procedure. and so evaluated the efficiency of performance measurement on the budget management system.

• Journal of the military operations research society of Korea
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• v.6 no.1
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• pp.93-101
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• 1980

An effectively designed budget system in the poor resources environment necessarily has three design criteria : (i) to be both planning-oriented and control-oriented, (ii) to be both rationalistic and realistic, (iii) to be sensitive to the variations of resources environment. PPB system is an extreme (planning-oriented and rationalistic) and conventional OEB/OUB system is the other extreme (control-oriented and incrementalistic). Generally, the merits of rationalism are limited because of the infeasibility of applications. Hence, mixtures of the two extremes such as MBO, ZBB, and RZBB have been examined and applied during the last decade. The classical mathematical models of capital budgeting are the starting points of the development of the Budget-Mix Model introduced in this paper. They are modified by the followings: (i) technological-resource constraints, (ii) bounded-variable constraint, (iii) the exchange rules. Special emphasis is laid on the above (iii), because we need more efficient interresource exchanges in the budget-mix process. The Budget-Mix Model is not based on optimization, but a heuristic approach which assures a satisficing solution. And the application fields of this model range between the incremental Nonzero-Base Budgeting and the rational Zero-Base Budgeting. In this thesis, the author suggests 'the budget- mix concept' and a budget-mix model. Budget-mix is a decision process of making program-mix and resource-mix together. For keeping this concept in the existing organization realistic, we need the development of quantitative models describing budget-mix situations.

• Journal of the Korea Society for Simulation
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• v.3 no.2
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• pp.49-56
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• 1994

Performance measurement and analysis for computer systems has been studied for a long time. However, little attention has been focused on how to distribute a given budget to each part of a computer system for enhancing system performance maximally. In traditional approaches, performance enhancement is achieved by identifying a dominant system bottleneck and enhancing the bottleneck's performance. These approaches, however, often bring problems since the removal of a bottleneck may result in other bottlenecks. This paper proposes an approximated method for such budget distribution problem. For budget distribution, a critical set is defined. The set contains the servers of which performance changes affect the overall system performance significantly. Then, the given budget is distributed properly to every server in the critical set. To verify the proposed method, two benchmark experiments are carried out I SLAM environments. The experimental results show that the proposed method provides better results than the traditional method does in many cases.

• Journal of Korean Society of Industrial and Systems Engineering
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• v.38 no.2
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• pp.145-151
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• 2015

As order quantity is increased, the ordering cost per item will be cheaper due to saving of transportation and material handling costs. In this paper, two realistic assumptions such as quantity discount and budget limit are considered. Quantity discount means that all units in the order will be discounted according to the predetermined order levels. Budget limit represents that the costs for inventory investments are bounded. This paper develops a Lagrangian relaxation approach for a continuous review inventory model with a budget constraint and quantity discounts. Computational results indicate that the proposed approach provides a good solution. Sensitivity analysis is done to get some insights on budget limit and quantity discount. As budget limit or the amount of discount according to order quantity is increased, order quantity is increased, whereas reorder point is not always increased.