• Journal of the Korea Safety Management & Science
• /
• v.24 no.2
• /
• pp.61-66
• /
• 2022

Recently, the Severe Disaster Punishment Act (January 27, 2022) was implemented, and the importance of industrial safety and health is being re-recognized. In addition, the reality is that the management burden is increasing, such as investing huge costs in reducing safety accidents centered on large companies. In this situation, we would like to help improve the working environment consistent with safety and health by deriving diagnosis and improvement measures for the current situation through a survey of production workers working in mid-sized and small-sized enterprises.

• Korea Journal of Hospital Management
• /
• v.6 no.2
• /
• pp.37-69
• /
• 2001

A new cost management system, called Activity Based Costing (ABC) system, has arisen to solve the limitation of a Traditional Cost Accounting (TCA) system until last two decades and ABC has been applied by many companies. TCA systems have limitation in tracing cost because they arbitrarily allocate overhead cost to the cost objects without standard for direct cost distribution. ABC is an accounting system that assigns costs to products or services based on the resources they consume. The costs of all activities are traced to the products for which they are performed. Therefore ABC is a cost management system that provides a matrix to accurately quantify consumed resources triggered by activities and activities triggered by products and services. There is little implementation of ABC in the health services field, one of service industries, due to complicated and many activities, and volatile cost object. However, the necessity for applying reasonable cost accounting system is largely issuing as strategy responding hostile environment, and financial pressure, and it is imperative to implement the Activity Based Costing (ABC) system. Therefore, this study presents the framework to develop ABC system for total health service organizations. Cost objects in this study base on medical service activities per health insurance claim from one general hospital located in Metropolitan Statistical Areas (MSAs). Medical service activities include all health insurance claims in the hospital. The purpose of the study is presenting useful tools and basic frame to develop Activity Based Costing system for health service organizations which want to use ABC system. The steps to develop ABC system for health service organizations are following: 1. Identifying of activity centers; 2. Definition of cost objects and activity by activity center; 3. Analysis of activity and tracing activity contribution; 4. Allocation of direct cost for specific activity; 5. Allocation of indirect cost for specific activity; 6. Allocation of depreciation for facilities, applicants, and consumption goods; 7. Allocation of administration cost; 8. Allocation of cost among activity centers; and 9. Tracing cost of cost objects by activity center. This study identified necessary information from existing reports which hospitals generally made by each step, and defined outcome which had to be produced in each step using this information. The steps of this study had limitation to apply all different size hospitals because the steps were structured ABC system by one hospital, however, this study used similar basic framework and methods with general cases. When a health service organization want to apply Activity Based Costing (ABC) system on all activities of it in future days, this study is very useful to design system structure in the health service organization.

• Journal of Korean Public Health Nursing
• /
• v.31 no.1
• /
• pp.5-18
• /
• 2017

Purpose: This study was conducted to suggest a method for financial projection of health insurance expenditures that reflects future changes in demographic structure. Methods: Using data associated with the number of patients and health insurance cost per patient, generalized linear models (GLM) were fitted with demographic explanatory variables. Models were constructed separately for individual medical departments, types of medical service, and types of public health insurance. Goodness-of-fit of most of the applied GLM models was quite satisfactory. By combining estimates of frequency and severity from the constructed models and results of the population projection, total annual health insurance expenditures were projected through year 2060. Results: Expenditures for medical departments associated with diseases that are more frequent in elderly peoples are expected to increase steeply, leading to considerable increases in overall health insurance expenditures. The suggested method can contribute to improvement of the accuracy of financial projection. Conclusion: The overall demands for medical service, medical personnel, and relevant facilities in the future are expected to increase as the proportion of elderly people increases. Application of a more reasonable estimation method reflecting changes in demographic structure will help develop health policies relevant to above mentioned resources.

• Health Policy and Management
• /
• v.25 no.2
• /
• pp.80-89
• /
• 2015

Background: This study aims to identify the monthly average medical expenses of public pension recipients, and analyze the determinants of total health and medical expenses and Western and Oriental medicine expenses, medical service expenses, and medical supplies expenses. Methods: This study used the fifth year data of 2013 out of the raw data of the Korean Retirement and Income Study collected by the National Pension Research Institute. This study conducted t-test, analysis of variance, and linear regression to verify publicly the relevance between pension recipients' general characteristics and health and medical expenses status using IBM SPSS ver. 21.0 for data analysis. Results: It was analyzed that there is a difference in the spending of expenditure and health care costs according to public pension recipients. Medical expenses of the national pensioners was higher compared to the special corporate pensioners. The national pensioner is related expenditure size, education level, family members living together, residential areas, status of spouse, number of chronic illness, and status of limitation in daily life with psychological health status. Conclusion: Therefore, fairness does not occur fire to the medical use between the special corporate pensioners and national pensioners, aggressive of government such as health policy and financial support for the retiree pension policy that reflects the reality intervention would be required.

• International journal of advanced smart convergence
• /
• v.10 no.2
• /
• pp.168-174
• /
• 2021

Korea is ranked as the world's No. 1 country in its aging rate. While the interest and demand for health is rapidly increasing, the health status of the elderly is in the lowest among OECD members. Increased chronic diseases, the burden of medical costs and digital/untact changes of societies after COVID-19 have caused the direction of healthcare to be changed from treatment oriented to health care and prevention oriented, along with increased income levels and a desire for a healthy life. Amid this paradigm of change, the gap in health standards and health inequality for the elderly according to local structure and social conditions affects not only socio-economic but also the quality of life for individual senior citizen. Utilizing prior data of Aging Research Panel Survey, this study aims to compare and analyze health conditions and regional gaps which are significant influences on the satisfaction of the life of the elderly, and to suggest direction of studies for health care to provide solutions for health inequalities. The findings are intended to be a basic data for researching models of the New Normal Smart Healthcare System that bridge the health gap between the elderly and enhance life satisfaction with health care models suitable for regional characteristics in aging society.

• Health Policy and Management
• /
• v.11 no.3
• /
• pp.71-88
• /
• 2001

The purpose of this study is to analyze the cost-effectiveness of four medications for treating and preventing osteoporosis -HRT therapy(conjugated equine estrogen 0.625mg for 25 days and medroxyprogesterone acetate 5mg for 01112 days), Alendronate(10mg and 5mg), Active Vitamin D(Calcitriol), and Calcium. Total costs include the direct medical cost -examination fee, consultation fee, prescription fee, fee for preparing medications, and the price of pharmaceuticals- and the indirect cost of patients such as traffic expenses and time cost. In addition, the costs of monitoring in adverse reactions are added. The effects of four medications are expressed as BMD(Bone Mineral Density) percent change measured by DEXA(Dual Energy X-ray Absorptiometry) in lumbar spine(L2-L4) and femoral neck site. A mixed model based on meta analysis provides the estimates of effectiveness, which are then appled to the hypothetical cohort consisting of postmenopausal women at the age of 50-59. HRT therapy is the most cost-effective medication at 172,433.64 won (lumbar spine site) and 546,328.28 won (femoral neck site) per BMD percent change for osteoporosis. Alendronate 10mg is more cost-effective than Alendronate 5mg as 345,971.23 won and 378,441.63 won per lumbar BMD percent change at 0.991ｇ/$cm^2$, respectively. Alendronate 10mg is more cost-effective than Alendronate 5mg as 1,329,257.89 won and 1,467,291.23 won per femoral neck BMD percent change at 0.834ｇ/$cm^2$, respectively.

• Proceedings of the Korean Society of Food Science and Nutrition Conference
• /
• 2004.11a
• /
• pp.203-208
• /
• 2004

The Family of Man was a 1955 photographic exhibition that depicted normal people in all walks of life from around the world. The viewer was visually confronted with the similarity of all people. The people of the world are now facing common health challenges as a result of changing lifestyles and increasing healthcare costs. Dietary supplements have the potential to be part of the solution. Dietary supplementation with antioxidant vitamins may be the most effective intervention for preventing the onset of Alzheimer's disease in the rapidly expanding elderly population - and at a very low cost. AIDS is devastating much of the developing world, where few resources are available to treat it victims. Inexpensive multivitamin sup-plements have been demonstrated to slow the progression of AIDS, reduce the death rate, reduce AIDS-related morbidity, improve T cell counts, and reduce viral loads. Careful economic analysis demonstrate that calcium and folic acid supplementation could reduce healthcare costs in the USA by $13.9 billion and $1.3 billion, respectively. Most supplements with therapeutic potential have not been subjected to sufficiently rigorous research to permit unqualified public health recommendations. Carefully directed research is needed to identify the supplements with the greatest potential and to verify their safety and efficacy.

• International Journal of Contents
• /
• v.10 no.1
• /
• pp.62-67
• /
• 2014

Usually, cloud storage systems are developed based on DFS (Distributed File System) for scalability and reliability reasons. DFSs are designed to improve throughput than IO response time, and therefore, they are appropriate for batch processing jobs. Recently, cloud storage systems have been used for update intensive applications such as OLTP and so on. However, in DFSs, in-place update operations are not carefully considered. Therefore, when updates are frequent, I/O performance of DFSs are degraded significantly. DFSs with RAID techniques have been proposed to improve their performance and reliability. Their performance degradation caused by frequent update operations can be more significant. In this paper, we propose an in-place update method for DFS RAID exploiting a differential logging technique. The proposed method reduces the I/O costs, network traffic and XOR operation costs for RAID. We demonstrate the efficiency of our proposed in-place update method through various experiments.

• Asian Pacific Journal of Cancer Prevention
• /
• v.15 no.3
• /
• pp.1081-1083
• /
• 2014

Malignancy-associated mortality, decreased productivity, and spiritual, social and physical burden in cancer patients and their families impose heavy costs on communities. Therefore cancer prevention, early detection, rapid diagnosis and timely treatment are very important. Use of modern methods based on information technology in cancer can improve patient survival and increase patient and health care provider satisfaction. Robot technology is used in different areas of health care and applications in surgery have emerged affecting the cancer treatment domain. Computerized and robotic devices can offer enhanced dexterity by tremor abolition, motion scaling, high quality 3D vision for surgeons and decreased blood loss, significant reduction in narcotic use, and reduced hospital stay for patients. However, there are many challenges like lack of surgical community support, large size, high costs and absence of tactile and haptic feedback. A comprehensive view to identify all factors in different aspects such as technical, legal and ethical items that prevent robotic surgery adoption is thus very necessary. Also evidence must be presented to surgeons to achieve appropriate support from physicians. The aim of this review article is to survey applications, opportunities and barriers to this advanced technology in patients and surgeons as an approach to improve cancer care.

• Journal of Society of Preventive Korean Medicine
• /
• v.15 no.2
• /
• pp.145-155
• /
• 2011

The purpose of this paper is to review the profitability of sixteen university hospitals of oriental medicine during 2007~2009. Data was collected from 16 hospitals that reveal financial statements to the public and the hospitals were classified into 7 groups. Net sales and COGS per 100 beds of the 7 groups were analyzed to measure profitability and as a percentage of net sales, the rates of personnel expenses, maintenance costs, and material costs were evaluated. The results showed that six groups had consecutively recorded net loss in medical services and differences in profitability among 7 groups were substantial. The analysis showed the profitability was significant for medium-sized hospitals. The rates of personnel expenses in net sales were above 50% in 6 groups with net loss and one group with net profit was 45%. This result indicate the rate of personnel expenses in net sales could be the main factor affecting profitability and further studies are recommended to analyze the determinants of profitability in oriental medical hospitals.