• Nuclear Engineering and Technology
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• v.47 no.7
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• pp.849-858
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• 2015

This study set the pyroprocess facility at an engineering scale as a cost object, and presented the cost consumed during the unit processes of the pyroprocess. For the cost calculation, the activity based costing (ABC) method was used instead of the engineering cost estimation method, which calculates the cost based on the conceptual design of the pyroprocess facility. The calculation results demonstrate that the pyroprocess facility's unit process cost is $194/kgHM for pretreatment, $298/kgHM for electrochemical reduction, $226/kgHM for electrorefining, and $299/kgHM for electrowinning. An analysis demonstrated that the share of each unit process cost among the total pyroprocess cost is as follows: 19% for pretreatment, 29% for electrochemical reduction, 22% for electrorefining, and 30% for electrowinning. The total unit cost of the pyroprocess was calculated at $1,017/kgHM. In the end, electrochemical reduction and the electrowinning process took up most of the cost, and the individual costs for these two processes was found to be similar. This is because significant raw material cost is required for the electrochemical reduction process, which uses platinum as an anode electrode. In addition, significant raw material costs are required, such as for $Li_3PO_4$, which is used a lot during the salt purification process.

• Journal of Technology Innovation
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• v.8 no.1
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• pp.173-195
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• 2000

Activity-based costing(ABC) was developed in manufacturing companies. Recently, ABC has been also applied to cost analysis in service industries and government. In this paper, ABC is applied to research institutes, especially to cost management of government-supported research institutes. ABC is an effective tool in reengineering by removing non-value-added activities, costing R&D projects, managing indirect costs and evaluating performance in research institutes. A case of activity-based costing in a government-supported institutes is provided.

• Asian Pacific Journal of Cancer Prevention
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• v.16 no.16
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• pp.6903-6908
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• 2015

Background: As smoking is the leading preventable cause of multiple diseases and premature cancer deaths, estimating the burden of cancer attributable to smoking has become the standard in documenting the adverse impact of smoking. In Indonesia, there is a dearth of studies assessing the economic costs of cancers related to smoking. This study aimed to estimate indirect mortality costs of premature cancer deaths and years of potential life lost (YPLL) attributable to smoking among the Indonesian population. Materials and Methods: A prevalence based method was employed. Using national data, we estimated smoking-attributable cancer mortality in 2013. Premature mortality costs and YPLL were estimated by calculating number of cancer deaths, life expectancy, annual income, and workforce participation rate. A human capital approach was used to calculate the present value of lifetime earnings (PVLE). A discount rate of 3% was applied. Results: The study estimated that smoking attributable cancer mortality was 74,440 (30.6% of total cancer deaths), comprised of 95% deaths in men and 5% in women. Cancers attributed to smoking wereresponsible for 1,207,845 YPLL. Cancer mortality costs caused by smoking accounted for USD 1,309 million in 2013. Among all cancers, lung cancer is the leading cause of death and economic burden. Conclusions: Cancers related to smoking pose an enormous economic burden in Indonesia. Therefore, tobacco control efforts need to be prioritized in order to prevent more losses to the nation. The data of this study are important for advocating national tobacco control policy.

• Journal of Information Technology and Architecture
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• v.11 no.1
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• pp.81-88
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• 2014

This study is about the suggestion of reduction method for social insurance cost of startup SMEs Based on the study abroad and the current status of Korea we suggest several methods such as direct and indirect support, exemption, deferment/loan. For the economic effect analysis, we derived benefits and costs. Employment, value added, and revenue increasing effects are considered as benefits. Costs are analyzed by each method. In case of exemption, the analysis is impossible. Analysis results show that direct and deferment/loan case have an effect of 563,469 jobs creation, added value of 26.82 trillion wons, and increase in tax revenues about 82.4 billion wons. In case of exemption, There are 105,368 jobs creation, 5.02 trillion wons of added value, and 15.4 billion wons of increase in tax revenues. And for each case, there are costs 9.58 trillion won, 5.42 trillion won, 1.79 trillion won.

• Journal of Korean Society of Steel Construction
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• v.17 no.2 s.75
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• pp.227-241
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• 2005

This paper presents a practical and realistic Life-Cycle Cost (LCC) optimum design methodology for steel bridges considering the long-term effect of environmental stressors such as corrosion and heavy truck traffics on bridge reliability. The LCC functions considered in the LCC optimization consist of initial cost, expected life-cycle maintenance cost, and expected life-cycle rehabilitation costs including repair/replacement costs, loss of contents or fatality and injury losses, road user costs, and indirect socio-economic losses. For the assessment of the life-cycle rehabilitation costs, the annual probability of failure, which depends upon the prior and updated load and resistance histories, should be accounted for. For the purpose, Nowak live load model and a modified corrosion propagation model, which takes into consideration corrosion initiation, corrosion rate, and repainting effect, are adopted in this study. The proposed methodology is applied to the LCC optimum design problem of an actual steel box girder bridge with 3 continuous spans (40m+50m+40m=130m). Various sensitivity analyses are performed to investigate the effects of various design parameters and conditions on the LCC-effectiveness. From the numerical investigation, it has been observed that local corrosion environments and the volume of truck traffic significantly influence the LCC-effective optimum design of steel bridges. Thus, these conditions should be considered as crucial parameters for the optimum LCC-effective design.

• Journal of Korean Academy of Nursing Administration
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• v.3 no.2
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• pp.151-165
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• 1997

A cost analysis for hospitalized patients was performed based on the KDRG classification in order to determine an appropriate nursing fee under the PPS(Prospective Payment System). The data was collected from 20 nursing units of three tertiary hospitals and two secondary hospitals from August 26 to September 15, 1996. The study consisted of 148 inpatients diagnosed for lens procedures(KDRG 03900), tonsillectomy &/or adenoidectomy(KDRG 16100), Cesarean section(KDRG 37000), or vaginal delivery(KDRG 37300) without any complications. The direct or indirect nursing hours of each patients were measured. Then, direct or indirect nursing expenditures of four nursing units, operating room and delivery room were computed. Finally, the resources used including average total nursing hours, average length of stay and average nursing cost of each KDRG were estimated as follows; 1) The average total nursing hours were 640 minutes for lens procedures, 403 minutes for tonsillectomy &/or adenoidectomy, 934 minutes for appendectomy with complicated principal diagnosis, 1,094 minutes for Cesarean section and 631 minutes for vaginal delivery. Significant differences were found in average total nursing hours among hospitals. 2) The average length of stay in lens procedures were 5 days, 4 days for tonsillectomy &/or adenoidectomy, 6 days for appendectomy with complicated principal diagnosis, 8 days for Cesarean section and 3 days for vaginal delivery. All results were within normal determined by the Ministry of Health and Welfare although significant differences existed among hospitals, especially with average length of stay for leng procedures between tertiary hospitals and secondary hospitals which was greater than for those of others. 3) The average nursing cost were 87,146 Won for lens procedures, 69,600 Won for tonsillectomy &/or adenoidectomy, 128,337 Won for appendectomy with complicated principal diagnosis, 151,769 Won for Cesarean section and 85,403 Won for vaginal delivery. These costs were 7.6%, 13.0%, 13.0%, 16.0% and 22.0%, respectively, of the official price fixed by the Ministry of Health and Welfare under the prospective payment system. Research for the analysis of nursing costs according to the severity of illness for those KDRGs shoud be carried out within the period of the PPS pilot project. In addition, a proper nursing fee schedule for a new reimbursement system based upon the result of the above research should be prepared in the near future.

• KSCE Journal of Civil and Environmental Engineering Research
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• v.26 no.1A
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• pp.75-89
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• 2006

This paper presents a practical and realistic Life-Cycle Cost (LCC) optimum design methodology of steel bridges considering time effect of bridge reliability under environmental stressors such as corrosion and heavy truck traffics. The LCC functions considered in the LCC optimization consist of initial cost, expected life-cycle maintenance cost and expected life-cycle rehabilitation costs including repair/replacement costs, loss of contents or fatality and injury losses, road user costs, and indirect socio-economic losses. For the assessment of the life-cycle rehabilitation costs, the annual probability of failure which depends upon the prior and updated load and resistance histories should be accounted for. For the purpose, Nowak live load model and a modified corrosion propagation model considering corrosion initiation, corrosion rate, and repainting effect are adopted in this study. The proposed methodology is applied to the LCC optimum design problem of an actual steel box girder bridge with 3 continuous spans (40 m+50 m+40 m=130 m), and various sensitivity analyses of types of steel, local corrosion environments, average daily traffic volume, and discount rates are performed to investigate the effects of various design parameters and conditions on the LCC-effectiveness. From the numerical investigation, it has been observed that local corrosion environments and the number of truck traffics significantly influence the LCC-effective optimum design of steel bridges, and thus realized that these conditions should be considered as crucial parameters for the optimum LCC-effective design.

• Korean Journal of Construction Engineering and Management
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• v.19 no.4
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• pp.61-69
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• 2018

Research on additional indirect cost due to construction period extension in general contracts has continuously been active whereas the same for the subcontract operations has not been. In this research, we review previous research on evaluation methods for additional indirect costs which are widely being used on construction sites as well as previously proposed methods altogether, applying them to analyze model-cases for comparison. We acknowledge that this pattern for construction cost fluctuation over the construction period demonstrates an S-curve. This S-curve shaped indirect cost occurrence is then used to generate model-cases that are used throughout the research which models we applied previous evaluation methods on. Finally in pursuit of finding out some problems of evaluation methods, we came to derive a conclusion that the "Average Actual Cost Evaluation Method on Extended Duration," which, in turn, were proved to be valid for application on general contracts, was also valid for general application on subcontractor operations.

• Quality Improvement in Health Care
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• v.7 no.2
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• pp.168-179
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• 2000

Background : Economic evaluation of clinical pharmacokinetic consultation services for theophylline, which is being widely used recently, is considered in patients for both proper care and cost efficiency. Mathods : This is a cost-benefit analysis of clinical pharmacokinetic consultation service for theophylline. Trial groups were chosen from 2 general hospitals which was performing clinical pharmacokinetic consultation- services in 1998. Control group was chosen from another one general hospital. The analysis includes 25 patients (sample patients) for trial group and 17 patients for control group. Results : On the basis of incremental analysis, it is estimated that the total (direct and indirect) annual costs of the clinical, pharmacokinetic services of theophylline for the patients in the trial group was about \65 million, whereas total annual benefits from those services was estimated to be about \551 million. The net benefits incurred to the sample patients, thus calculated, was about \485 million per year. In the analysis, we assumed that indirect benefits accruing to those services were non-existent. If that amount was included, the estimated net benefits would be much greater than the calculated one. Conclusion : We found that clinical pharmacokinetic consultation services for theophylline could produce more marginal benefits than marginal costs by those services from the social point of view. More controlled prospective trial in the future would be helpful for affirmation of the results of this study.

• Journal of Korean Academy of Nursing Administration
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• v.4 no.1
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• pp.229-246
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• 1998

This dissertation classifies sample patients by a measure of K-DRG to identify the most frequent group. and investigates the differences in the dependency of nursing by patient classification system in the SICU of Seoul National University Hospital in Korea. It also calculates the mean nursing care hours and costs per craniotomy patient, who is shown to be the most frequent patient group. The results of the research can be used as basic data for the development of relevant nursing cost system in the future. The results of the research are as follows: 1. Using data from 97 sample patients, as many as 26 groups are identified when the patients are classified by K-DRG. KDRG-001 (craniotomy) is found to be the most frequent group(43.30%). 2. The result from patient classification system grouping in craniotomy patients shows homogeneity in terms of dependency of nursing with 35 patients in the 4th group, 145 patients(74.36%) are in the 5th group. and 15 patients are in the 6th group among the total 195 sample patients. 3. The direct nursing care hours for the 4th, 5th, and 6th patient classification system groups are found to be 381 minuites. 483 minuites, and 519 minuites, respectively, which shows that the nursing care hours increases as the dependency of nursing is intensified. The indirect nursing care hours are found to be 454 minuites(7.57 hours). The total mean nursing care hours, which is the sum of the direct nursing care hours(467 min.: 7.78 hours) and the indirect nursing care hours (454 min.: 7.57 hours), is 921 minuites(15.35 hours) per patient a day. 4. The nursing care cost is calculated to be 123,297 won per patient a day. Considering the average duration in the ICU, we can find the total nursing care cost is 610,318 won.