• 디지털산업정보학회논문지
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• 제17권2호
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• pp.37-45
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• 2021

In this study, we want to analyze the difference in cost structure for the LAN audience system, which emerged as an alternative to the existing audience system due to the influence of Covid-19, and to analyze the utilization of the LAN audience system. To this end, the incremental cost difference between the existing audience system and the LAN audience system in the production of the broadcast program was compared and analyzed through the broadcasting production case by the actually performed LAN audience system. According to the research, the existing audience system has a linear cost structure that increases with the number of audience participants, while the LAN audience system has a calculated cost structure that gradually increases with the range of audience participants. These findings indicate that the LAN-line audience system costs more than the audience system, but the total cost is lower than the audience system for a certain number of people or more. This is a supplement to the existing audience system, which could not attract more audiences due to the lack of production costs, suggesting that the online audience system plays a role in supplementing the open broadcasting production system.

• 경영과정보연구
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• 제37권1호
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• pp.123-138
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• 2018

본 연구는 한국노동연구원의 사업체패널조사 1-5차년도 자료와 행정자료인 "고용보험 DB"를 결합하여 구축한 "사업체-근로자 연계자료"를 활용하여 사업체 근로자의 연령구성과 생산성 및 인건비와의 관계를 실증분석 하였다. 사업체의 생산성은 1인당 부가가치로, 인건비는 1인당 노동비용으로, 사업체 근로자의 고령화 정도는 근로자의 연령구성으로 측정하였으며 동적패널모형을 활용하였다. 분석 결과, 생산성과 인건비 모두 사업체의 35-39세 연령대 근로자의 비율을 중심으로 역U자의 모습을 보였다. 즉, 35-39세 연령대 근로자 대신 더 젊은층의 근로자 혹은 더 고령층의 근로자 비중이 증가하는 경우 생산성 및 인건비에 부(-)의 영향을 미치는 것으로 나타났다. 특히, 35-39세 연령대 근로자 대신 50세 이상 연령대 근로자가 증가할 때의 생산성 추정계수와 인건비 추정계수와의 차이가 30세 미만 연령대 근로자가 증가할 때의 생산성 및 인건비의 추정계수와의 차이보다 더 큰 것으로 나타났다. 이러한 분석 결과를 통해 고령근로자의 생산성 저하에 대한 기업의 우려는 타당하나, 동시에 기업은 이미 인건비 조정 등의 방법을 통해 고령근로자를 효율적으로 활용해 왔음도 확인할 수 있다.

• 보건행정학회지
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• 제5권2호
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• pp.35-69
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• 1995

The managerial environment of hospitals in Korea characterized by low levels of medical insurance fees is worsening by increasing government regulations as to the utilization of medical services, rising costs of labor, material, and medical equipments, growing patient expectations concerning the quality of services, and escalating competitions among large hospitals in the market. Hospitals should seek for their survival strategies in this harsh environment and they should have information about costs of their products in doing so. However, it has not been available due to the complexity of the production process of hospital services. The objectives of this study were to develop a service-based cost accounting model and to apply the developed model to a study hospital to obtain cost information of hospital services. A model commonly used for the job-order product cost accounting in the manufacturing industry was modified for the use in hospitals in Korea. Actual costs, instead of standard costs, incurred to produce a unit of services during a given period of time were estimated in the model. Data required to implement the model included financial information, statistics for the allocation of supportive cost center costs to final cost centers, statistics for the allocation of final cost center costs to services, and the volume of each services charged to patients during a study period. The model was executed using data of a university teaching hospital located in Seoul for the fiscal year 1992. Data for financial information, allocation statistics fo supportive service costs, and the volume of services, most of them in electronic form, were available to the study. Data for allocation statistics of final cost center costs were collected in the study. There were 15 types of evaluation and management service, 2, 923 types of technical service, and 2, 608 types of drug and material service charged to patients in the study hospital during the fiscal year 1992. Labor costs of each of seven types of pesonnel, material costs of 611 types of drugs and materials, and depreciation costs of 212 types of medical equipments, miscellaneous costs, and indirect costs incurred in producing a unit of each services were estimated. Medical insurance fees for basic services such as evaluation and management of inpatients and outpatients, injection, and filling prescriptions, and for operating procedures were found to be set lower than costs. Infrequent services which use expensive medical equipments showed negative revenuse as well. On the other hand, fees for services not covered by the insurance such as CT, MRI and Sonogram, and for laboratory tests were higher than costs. This study has a significance in making it possible for a hospital to obtain cost information for all types of services which produced income based on all types of expenses incurred during a given period of time. This information can assist the management of a hospital in finding an effective cost reduction strategy, an efficient service-mix strategy under a given fee structure, and an optimum strategy for within-hospital resource allocations.

• 한국건설관리학회논문집
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• 제11권1호
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• pp.142-150
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• 2010

본 연구는 교육시설물의 부위별 공사비 및 유지관리비 분석을 목적으로 수행되었다. 이를 위해 BTL 사업으로 발주된 서울지역에 위치한 초등학교 4곳을 사례 대상으로 선정하였다. 이렇게 선정된 사례 대상을 바탕으로 부위별 체계 정립을 위한 모델을 제시하였으며, 정립된 부위별 체계에 따라 공사비 및 유지관리비를 분석하였다. 이에 따라 부위별 공사비 분석표와 유지관리비 분석표 그리고 교육시설물의 적정 공사비 및 유지관리비를 제시하였다. 상기와 같은 목적과 방법에 따라 진행된 본 연구의 결론을 요약하면 다음과 같다. 1)사례 대상 학교 4곳의 부위별 공사비 산정에 따른 평균 금액 비율을 살펴보면 다음과 같다. 총 공사비 6,666백만원 대비 구조체 47.15%, 건물외부 8.34%, 건물내부 23.37%, 전기 소화 5.74%, 급수 위생 4.27%, 난방 급탕 5.25%, 옥외시설 1.36%, 토목 4.51%를 차지하는 것으로 분석되었다. 2)사례 대상 학교 4곳의 부위별 유지관리비 분석에 따른 평균 금액 비율을 살펴보면 다음과 같다. 총 유지관리비 4,309백만원 대비 건물외부 11.02%, 건물내부 41.81%, 전기 소화 14.81%, 급수 위생 11.22%, 난방 급탕 12.76%, 옥외시설 5.75%, 토목 2.63%를 차지하는 것으로 분석되었다.

• Structural Engineering and Mechanics
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• 제73권1호
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• pp.53-64
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• 2020

In different high seismic regions around the world, many non-ductile existing reinforced concrete frame buildings, built without adequate seismic detailing requirements, have been damaged or collapsed after past earthquakes. The assessment and the retrofit of these non-ductile concrete structures is crucial theme of research for all the scientific community of engineers. In particular, a careful assessment of the existing building is fundamental for understanding the failure mechanisms that govern the collapse of the structure or the achievement of the recommended limit states. Based on the seismic assessment, the best retrofit strategy can be designed and applied to the structure. A school building located in Avellino province (Italy) is the case study. The analysis of seismic vulnerability carried out on the mentioned building has highlighted deficiencies in both static and seismic load conditions. The retrofit of the building has been designed based on different retrofit options in order to show the real retrofit design developed from the engineers to achieve the seismic safety of the building. The retrofit costs associated to structural operations are calculated for each case and have been summed up to the costs of the in situ tests. The paper shows a real retrofit design case study in which the best solution is chosen based on the results in terms of structural performance and cost among the different retrofit options.

• 국제학술발표논문집
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• The 2th International Conference on Construction Engineering and Project Management
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• pp.30-40
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• 2007

The demand for light-rail construction projects has recently been increasing, and they are mostly supervised by private construction companies. Therefore, a private construction company that aim to raise gains from the operation of the facilities during the contract period greater than what they invested should b able to accurately calculate the costs from the aspect of Life Cycle Cost (LCC). In particular, a light-rail transit bridge that has a heavier portion from the aspect of the cost of light-rail transit construction requires a more accurate calculation method than the conventional LCC calculation method. For this, an LCC analysis model was developed and a cost breakdown structure was suggested based on literature review. The construction costs by shape of the upper part of a light-rail transit were calculated based on the cost breakdown system presented in this paper, and the cost generation cycle and cost unit price were collected and analyzed based on records on maintenance costs, rehabilitation and replacement. In addition, after forming some hypotheses in order to perform the LCC analysis, economic evaluation was conducted from the aspect of the LCC by using performance data by item.

• 한국컴퓨터정보학회논문지
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• 제24권2호
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• pp.127-137
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• 2019

In this study, we have developed a calculation system for BIM-based quantities, 4D process, and 5D construction costs, by integrating object shape attributes and the standard classification system which consist of Cost Breakdown System(CBS), Object Breakdown System(OBS) and Work Breakdown System(WBS) in order to use for the 4 dimensional process control of roads and rivers. First, a new BIM library database connected with the BIM library shape objects was built according to the CBS/OBS/WBS standard classification system of the civil engineering field, and a integrated database system of BIM-based quantities, process(4D), and construction costs(5D) for roads and rivers was constructed. Nextly, the process classification system and the cost classification system were automatically disassembled to the BIM objects consisting of the Revit-family style elements. Finally, we added functions for automatically generating four dimensional activities and generating a automatic cost statement according to the combination of WBS and CBS classification system The ultimate goal of this study was to extend the integrated quantities, process(4D), and construction costs(5D) system for new roads and rivers, enabling the integrated use of process(4D) and construction costs(5D) in the design and construction stage, based on the tasks described above.

• 한국경영과학회지
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• 제10권2호
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• pp.15-23
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• 1985

A multi-product multi=facility production planning model is in which known demands must be satisfied. The model considers concave production costs and piecewise concave inventory costs in the introduction of production capacity constraints. Backlogging of unsatisfied demand is permitted. The structure of optimal production schedules is characterized and then used to solve an illustrative numerical problem.

• 한국콘텐츠학회논문지
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• 제7권7호
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• pp.1-10
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• 2007

본 논문에서는 도로망에서 이동하는 객체들의 현재 위치를 효율적으로 갱신하는 색인 기법을 제안한다. 기존의 도로망 모델은 이웃한 도로 세그먼트의 연결 정보를 포함하지 않기 때문에 객체가 이웃한 도로 세그먼트로 이동할 때 갱신 성능을 저하시킨다. 본 논문에서는 이러한 문제점을 해결하기 위해 교차점 기반 도로망 모델과 새로운 색인 구조를 제안한다. 제안하는 교차점 기반 도로망 모델은 도로를 분할할 때 교차점을 포함하도록 분할하여 연결 정보가 유지되도록 한다. 성능 평가를 통해 제안하는 색인 기법이 기존 색인 구조에 비해 이동 객체의 갱신 성능이 3배 향상됨을 보인다.

• KDI Journal of Economic Policy
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• 제43권3호
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• pp.1-32
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• 2021

With CB data in South Korea, this study examines whether the credit risk of borrowers changes when the regulation on bank mortgage supply is relaxed. We analyze the effect of deregulation on LTV and DTI limits in the Seoul-metropolitan area in August 2014 with a difference-in-difference approach. We find that the probability of delinquency is lower in the Seoul metropolitan area after the deregulation than in other urban areas. The effect is noticeable among low-income and low-credit borrowers. We also find that borrowers change their debt structure to reduce the interest costs utilizing their improved access to bank mortgages. The findings suggest the necessity to consider the burden of the high interest costs of unsecured loans for debtors with low incomes and low credit ratings in designing housing finance regulations.