• 보건의료산업학회지
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• 제5권1호
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• pp.77-85
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• 2011

The study intends to conduct an analysis of relations between efficiency of investment to human resources and the operating margin in hospitals. The analyzed results are as follows: First, it is found out that an index related to labor productivity(the monthly value added per bed, the value added ratio to gross revenue), and an index for efficiency of human resources(value added to personnel expenses), do not have a significant difference by years. Second, labor productivity, indicating the efficiency of human resources, does not have a significant difference between regions and between hospital types. But there is a significant difference according to types of establishment: private hospitals have higher labor productivity(efficiency of human resources) than corporate hospitals. The hospital size is small have significantly higher labor productivity. As a result of a follow-up check, it is found out that there is separation between a group with more than 200 beds and a group with less than 200 beds. Third, at the relations between the indices related to value-added productivity and the operating margin that the higher the value added ratio to gross revenue and the higher labor productivity, the higher the operating margin. Especially, labor productivity(value added to personnel expenses), an index for the efficiency of human resources, out of all the indices related value added productivity, has the most significant influence on the operating margin.

• 한국국방경영분석학회지
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• 제28권2호
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• pp.85-94
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• 2002

Calculation of proper expenses on acquisition and purchasing defense product is matter of survival and weighing the morality for both defense industry and the national facilities. With this reason, both parties have been a big job to estimate the resonable cost. The cost are composed of many subordinated parts such as material cost, labor cost, and so on. In the compositions of that cost, the most important part in between companies and the government throughout the whole calculating process is to define the proper labor cost. When both parties calculate imported articles or overhead expenses, they can easily calculate and confirm by documented evidences or related materials. In other hand, the labor cost, which can be seen as two absolutely different numbers and opinions can be created, depends on analyzer's point of view. These interpretation and judgment of data cannot avoid analyzer's intention. In accordance with the above matters, defining the reasonable labor cost will be the top priority in order to analyze the proper expenses. This study will provide a method of proper labor cost estimation before starting the actual manufacturing to calculate the rational labor cost.

• 농업과학연구
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• 제36권2호
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• pp.233-244
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• 2009

This study analyzed the income of orange farming of Lichuan, Jiangxi Province in China. Using a questionnaire, 36 farmhouseholds of Lichuan were surveyed. The results are as follows. First, through the investigation of Lichuan orange farming farmhouseholds, we know that the direct expenses of Lichuan orange is around 2,250 RMB/10a and the direct expenses per household's are about 32,000 RMB. The average production of Lichuan orange is 1,548 kg/10a and the income is around 2,200 RMB/10a. The results showed that in Lichuan area orange farming benefit is more than rice so orange farming has been increasing. Second, the direct expense of Lichuan orange farming, 91% is material cost, 8% is labor cost, depreciation cost is only 1.4%. This result show that orange farming in Lichuan is very labor intensive. Third, there are a lots of young orange trees in Lichuan, so income would be increasing through the year.

• 한국건축시공학회:학술대회논문집
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• 한국건축시공학회 2018년도 춘계 학술논문 발표대회
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• pp.302-303
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• 2018

This study analyzed the major revision factors and revision contents for 'Construction-Standard-Production-Rate for Construction Works in 2018. Part 16. Pipe Laying Down and Connection" which was revised by the construction expense estimation standard's middle and long-term plans. The main reasons for the revision was analyzed to be unclear construction scope, limitations in applicable pipe material based on the facility type, labor force mainly composed of ordinary workers, limitations of labor force, and incomplete appropriation standard for the tool rent fee and equipment expenses. Through revision of factors, common items were newly established, organization was revised, the labor force was mainly composed of the technicians, and basis for appropriation of equipment expenses was arranged. In addition, through periodic revision, the appropriation standard for bend and special pipes was set. Consequently, more practical construction cost estimate standard is arranged through revision.

• 가정과삶의질연구
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• 제19권3호
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• pp.73-87
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• 2001

The purpose of this study is to confirm the productivity of housework empirically by analyzing the newspaper articles during the financial aid from the IMF. During this period, Korean Households expenses. And Korea government also wanted to share the burden of overcoming the currency crisis with households. Theoretically, Home economists has approved the productivity of housework as it increases the worth of wage by reducing cost of labor reproduction. So this article try to verify the productivity of housework by analyzing if there was public demand of housework as a means of reducing expenses during the IMF regime, based on newspaper articles. The major findings that are derived from the study are as follows : First, during the IMF regime, Households and housewives were described as an agent of overcoming economic crisis in newspaper articles. Second, households were required to substitute money expenses for housework to cut expenses. These results show that housework has worth as a productive labor and contribute to society and households as it increases the worth of wage and deceases the cost of living.

• 대한가정학회지
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• 제48권3호
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• pp.71-86
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• 2010

The purpose of this study was to find the characteristics of university education expenditure and how university education expenditure affected household finance such as total household expenditure after excluding education expenditure, savings, and debts respectively. The data were drawn from the 8th Korean Labor & Income Panel Study conducted by the Korean Labor Institute, and 563 households with children attending university were selected. The t-test, F-test (Duncan's multiple range test as post hoc test), OLS, and Heckman's two-step estimation were utilized by SAS 9.1 and SPSS 12.0 for Windows. The results were as follows: First, average annual tuition was found to be 6,170,000won(21.5% of total annual household expenditures) and average annual private education expenses were 4,920,000won(15.9% of total annual household expenditures). Second, the higher the household income levels, the more spent on university education, whereas the higher the household income level, the lower the household expenditure-to-university education ratio. Third, tuition and private education expenses had a negative impact on household expenditures after excluding education expenditure.

• 노동경제논집
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• 제43권4호
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• pp.143-177
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• 2020

본 연구는 영유아 보육료 지원정책이 보육시설공급률에 따라 노동공급과 출산율에 상이한 영향을 미쳤음을 분석하였다. 구체적으로 보육시설공급률이 높을수록 보육료 지원에 의해 보육시설 입소에 유리한 다자녀모의 경력유지 확률이 증가했을 뿐 아니라 첫째 자녀의 출산율이 높아졌고, 국공립 어린이집의 공급률이 높은 경우에는 보육비 지원 이후 둘째 자녀 출산율도 유의하게 높아졌음을 보여준다. 이는 보육료 지원정책의 효과가 출생순위에 따른 보육시설 입소 우선순위, 거주지역 보육시설의 양적, 질적 공급 정도에 따라 달라짐을 보여준다.

• 헤리티지:역사와 과학
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• 제34권
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• pp.80-101
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• 2001

This article is concentrated on the organization for labor exchange in producing hemp cloth at Geumso-ri, Imha-myoun, Andong city. The organization is called "Sam-dool-ge", and it is different from the organization for labor exchange in producing rice because it is managed by women mostly. ln harvesting hemp, same amount of labor and expenses are invested. Especially, labor is supplied in equal condition. In spinning hemp cloth, the work is shared on the basis of same tech level. In threading the warp and fastening hemp cloth. the work conducted collaborately under the best engineer's direction. "Sam-dool-ge", a gil-sam labor exchange, also presents cultural creativity which produces and inherits the folkloric tradition, and also has the quality as a rite of passage. Nowadays, producing hem cloth is for pursuiting of profits than for making clothes as it used to be. This tradition will be lasted at least for a while because some young generations are beginning to participate in and old generation is teaching them good.

• 대한안전경영과학회지
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• 제25권2호
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• pp.113-120
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• 2023

Occupational safety and health management expenses in the construction industry are statutory and separately included in the cost statement to prevent occupational accidents and health problems. The expenses are determined by multiplying the standard amount by the rate decided according to construction types and scales. However, the current expense appropriation method does not properly reflect the recent changes in the construction industry such as industry size, industry diversification, and social atmosphere about safety reinforcement. This study surveyed 1579 questionnaires in total and analyzed expense execution rate and proportion of each expense category. The expense execution rate was relative higher in complex construction (e.g., heavy construction = 126%, civil engineering = 125%) and long-period project (equal to or over 48 months construction = 133%) compared to general construction (98~116%) and short-period project (less than 48 months construction = 115%). The proportion of spending expenses was higher in the category of safety manager labor costs (25~52%), safety facility costs (22~40%), and personal protective equipment costs (10~25%). The analysis results of the study can be utilized in revising the standard expense appropriation method by reflecting the current usages of the occupational safety and health management expenses in the construction industry.

• 대한치과기공학회지
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• 제42권2호
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• pp.149-162
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• 2020

Purpose: The purpose of this study was to conduct a cost accounting of implant prosthesis according to the fabrication activities. Methods: In this study, the cost price of implant prosthesis fabrication activities was calculated by the bottom-up costing approach for material and labor cost and the top-down costing approach for expenses and other. Results: The total cost price was estimated to 220,000 ~ 310,000 won per one implant prosthesis. By product, the screw type was estimated to 220,000 ~ 230,000 won, and when the stent and tray were included, it was 260,000 ~ 270,000 won, which increased about 40,000 won. And, the cement type with more material and labor time was estimated to 250,000 ~ 260,000 won, and when the stent and tray were included, it was about 300,000 won. Conclusion: In terms of the fabrication cost ratio by items, it was shown that material cost and labor cost accounted for about 40% and 30% of the total cost structure for resin case, respectively, which was the opposite for porcelain. It was shown that expenses and general administrative expenses accounted for about 15%, and profits were about 11% ~ 14% in both cases.