• 제목/요약/키워드: total Average Cost

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최종품질제약하의 병합공정을 갖는 생산라인의 최소비용 모형 (A Minimum Cost Model for Merging Production Process with Final Product Quality Constraints)

  • 이경록;박명규
    • 대한안전경영과학회지
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    • 제5권4호
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    • pp.169-185
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    • 2003
  • Recently many researchers contributed to the understanding of Quality Control System, but the use of economics in the design of quality assurance system is limited in treatment of the relationship between the average incoming quality level (or average process quality level) of the incoming lot and the average outgoing quality level of this lot. In this study, a traditional concept of sampling inspection plan for the quality assurance system is extended to a consideration of economic aspects in total production system by representing and analyzing the effects between proceeding and succeeding production process including inspection process. This approach recognizes that the decision at each manufacturing process (or assembly process), is to be determined not only by the cost and the average outgoing quality level of that process, but also by the input parameters of the cost and the incoming quality to the succeeding process. By analyzing the effects of the average incoming and outgoing quality, manufacturing or assembly process quality level and sampling inspection plan on the production system, mathematical models and solution technique to minimize the total production cost for a general product manufacturing system with specified average outgoing quality limit are suggested.

한국 부랑인 복지시설의 급식품질관리 분석 (Analysis of Foodservice Quality Management in Korean Welfare Institutions for the Homeless)

  • 이진미
    • 대한영양사협회학술지
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    • 제8권3호
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    • pp.318-327
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    • 2002
  • The purposes of this study were to: a) examine charateristics of foodservice manaegment practices; b) investigate characteristics of recipients; c) analyze foodservice systems; and d) provide feedback for the efficient and effective foodservice management of welfare institutions for the homeless in Korea. A total of 27 sites was analyzed by questionnaire survey. Satatistical data analysis was completed using the SPSS package program for descriptive analysis. As results of site recipients' characteristics, 69% of total sites were males and 31% were female recipients. Average 60% of recipients were from 30 to 50 years old. Major diseases of recipients were high pressure, and obesity. According to the result of foodservice system analysis, the average meal cost per day was about 2,943 won and average food cost percentage was 29%. Average number of meals per day was about 600 meals. Mostl sites had one dietitian and 48.1% of sites had one cook as a full-time employee. In the part of procurement, dietitians were major chargers of sites for purchasing foods. Major purchasing method was the order and delivery contract. About a half of sites used cycle menu system and standardized recipies. Most of sites had recipients' survey systems for evaluating meal satisfaction. Dietitians at sites had problems on lack of cooking professionals and low meal cost budget for providing higher quality of foods to cure recipients. The results suggested that financial and systematical supports by the government would be very necessary to meet the goal of nutritional balanced meal services.

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활동기준원가를 이용한 충수절제술과 폐렴의 경제적 재원일과 재원일 단축에 따른 기회이익 (Economic Length of Stay and Opportunity Income of Appendectomy and Pneumonia Using Activity-based Costing)

  • 김상미;이해종;신동교
    • 보건행정학회지
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    • 제23권2호
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    • pp.124-131
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    • 2013
  • Background: This study aimed to measure the opportunity income by identifying the economic length of stay (ELOS) which is the intersection point of daily revenue and cost on appendectomy and pneumonia cases. Methods: The research subjects were 460 patients of appendectomy and 606 patients of pneumonia, discharged from a general hospital between July 1, 2009 and June 30, 2010. ELOS calculated with both of total revenue on diagnosis-related group (DRG) and fee-for service (FFS). The cost is calculated by activity-based costing system of the hospital. Results: Average length of stay (ALOS) of appendectomy was 4.48 days and its average revenue per case were 1,710,215 (1,989,105) won by DRG (FFS). The variable cost was 491,262 won which was 28.7% (24.7%) of DRG (FFS) total revenue. And 97.2% of the total variable cost was incurred within 2 days from admission. The ELOS was 4 (5) days in DRG (FFS). Shortening three days (two days) would increase opportunity income 52.0% (82.2%) in DRG (FFS). ALOS of pneumonia case was 4.86 days and its average revenue per case were 489,448 (761,426) won by DRG (FFS). The variable cost was 27,230 won which was 5.6% (3.6%) of DRG (FFS) total revenue. Thirty-eight point nine percent of the daily variable cost was incurred in discharge date. The ELOS was 2 (4) days in DRS (FFS). Shortening three days (one day) would increase opportunity income 27.6% (37.2%) in DRG (FFS). Conclusion: The ELOS would be used by strategic index for achieving minimum profit and developing the ways to get there. But we also should not pass over that the opportunity income obtained by the reducing ALOS may cause some problem of quality.

서울시 유치원 규모별 급식비 운영실태 및 PSM 분석을 활용한 적정 급식비 인식분석 (Analysis of Operational Meal Costs and Operator Perception of Optimal Price through an Application of the Price Sensitivity Measurement (PSM) Technique by the Size of Kindergartens)

  • 박문경;신서영;김혜영;이진용;김윤지
    • 한국식생활문화학회지
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    • 제37권4호
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    • pp.335-344
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    • 2022
  • The study was aimed to investigate the operational meal costs by kindergarten size in Seoul and to analyze recognition for optimal meal prices. A survey (31.6% recovery rate) was conducted on all kindergartens (779 kindergartens) in Seoul on April 2021 using descriptive analysis, t-test, and dispersion method. A price sensitivity measurement (psm) method was used to determine optimal meal prices. Result showed an average food cost for kindergartens of 2,647 won, an average labor cost of 605 won, an average operating cost of 146 won, and the total meal cost of 3,506 won. Total meal cost decreased with increasing kindergarten size (p<0.001). On the other hand, kindergartens with more students decreased the ratio of food cost to total meal cost, and operating cost and labor costs (p<0.001) increased. The optimal price of kindergarten operators' meal cost (OPP) was KRW 3,673. Furthermore, the analysis showed the sensitivity of operators' meal costs to kindergarten size was insignificant.

제조생산공정의 경제적 샘플링 검사방식 설계 (A Design of Sampling Inspection Plan for Single Manufacturing Production Process)

  • 서경범;박명규
    • 산업경영시스템학회지
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    • 제21권48호
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    • pp.269-277
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    • 1998
  • In this study, a traditional concept of sampling inspection plan for the quality assurance system is extended to a consideration of economic aspects in total production system by representing and analyzing the effects between proceding/succeeding production process including inspection. This approach recognizes that the decision to be made at one manufacturing process (or assembly process) determine not only the cost and the average outgoing quality level of that process but also the input parameters of the cost and the incoming quality to the succeeding process. By analyzing the effects of the average incoming and outgoing quality, manufacturing/assembly quality level and sampling inspection plan on the production system, mathematical models and solution technique to minimize the total production cost for a single product manufacturing system with specified average outgoing quality limit (AOQL) are suggested.

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AOQL제약하 생산공정의 경제적 샘플링검사방식 설계 (A Design of Economic Sampling Inspection Plan for Production Process with AOQL Constraint)

  • 박명규
    • 산업경영시스템학회지
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    • 제21권46호
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    • pp.119-125
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    • 1998
  • In this study, a traditional concept of sampling inspection plan for the quality assurance system is extended to a consideration of economic aspects in total production system by representing and analyzing the effects between proceeding / succeeding production process including inspection. This approach recognizes that the decision to be made at one manufacturing process (or assembly process) determine not only the cost and the average outgoing quality level of that process but also the input parameters of the cost and the incoming quality to the succeeding process. By analyzing the effects of the average incoming and outgoing quality, manufacturing / assembly quality level and sampling inspection plan on the production system, mathematical models and solution technique to minimize the total production cost for a single product manufacturing system with specified average outgoing quality limit(AOQL) are suggested.

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자원기준 상대가치를 이용한 정신과의 간호활동비용 산정 (Estimation of Psychiatric Nursing Costs by Using the Resource-Based Relative Value Scale(RBRVS))

  • 김은경;권영대;김윤
    • 대한간호학회지
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    • 제30권6호
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    • pp.1580-1591
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    • 2000
  • This study was conducted to assess the amount of nursing services for psychiatric inpatients and to estimate psychiatric nursing costs by using the RBRVS. Full details of medical services, including physician and nursing services, for psychiatric inpatients were surveyed and data of general characteristics of hospitals and patients were also collected. The cost of nursing activities was estimated by the multiple conversion factor which was drawn from the Korean RBRVS Development Project to the RBRVS score of each nursing activities, which was drawn from the results of Korean Nurses Association (KNA)'s projects about nursing RBRVS development and cost of nursing activities. The data about 89 inpatients from 3 general hospitals with psychiatric departments were analyzed. The total cost of nursing activities for each patient per admission day was from KRW 22,185 to KRW 27,954 by hospital, and KRW 25,220 in average. The percent of nursing cost to the total cost of medical services was from 36% to 48% by characteristics of patients and 41.4% in average. The cost of nursing activities estimated in this study was between the existing NHI fee schedule and the one suggested by KNA. It is considered as appropriate and acceptable level compared to the total amount of medical services. In the process of KNA's activities to get nursing fee in NHI fee schedule, results of additional studies to estimate the cost of nursing activities balanced with total cost of medical services in every departments should be found and utilized.

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단일시설에 의한 다품종소량생산의 생산계획에 관한 연구 (A study on the scheduling of multiple products production through a single facility)

  • 곽수일;이광수;원영종
    • 한국경영과학회지
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    • 제1권1호
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    • pp.151-170
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    • 1976
  • There are many cases of production processes which intermittently produce several different kinds of products for stock through one set of physical facility. In this case, an important question is what size of production run should be prduced once we do set-up for a product in order to minimize the total cost, that is, the sum of the set-up, carrying, and stock-out costs. This problem is used to be called scheduling of multiple products through a single facility in the production management field. Despite the very common occurrence of this type of production process, no one has yet devised a method for determining the optimal production schedule. The purpose of this study is to develop quantitative analytical models which can be used practically and give us rational production schedules. The study is to show improved models with application to a can-manufacturing plant. In this thesis the economic production quantity (EPQ) model was used as a basic model to develop quantitative analytical models for this scheduling problem and two cases, one with stock-out cost, the other without stock-out cost, were taken into consideration. The first analytical model was developed for the scheduling of products through a single facility. In this model we calculate No, the optimal number of production runs per year, minimizing the total annual cost above all. Next we calculate No$_{i}$ is significantly different from No, some manipulation of the schedule can be made by trial and error in order to try to fit the product into the basic (No schedule either more or less frequently as dictated by) No$_{i}$, But this trial and error schedule is thought of inefficient. The second analytical model was developed by reinterpretation by reinterpretation of the calculating process of the economic production quantity model. In this model we obtained two relationships, one of which is the relationship between optimal number of set-ups for the ith item and optimal total number of set-ups, the other is the relationship between optimal average inventory investment for the ith item and optimal total average inventory investment. From these relationships we can determine how much average inventory investment per year would be required if a rational policy based on m No set-ups per year for m products were followed and, alternatively, how many set-ups per year would be required if a rational policy were followed which required an established total average inventory inventory investment. We also learned the relationship between the number of set-ups and the average inventory investment takes the form of a hyperbola. But, there is no reason to say that the first analytical model is superior to the second analytical model. It can be said that the first model is useful for a basic production schedule. On the other hand, the second model is efficient to get an improved production schedule, in a sense of reducing the total cost. Another merit of the second model is that, unlike the first model where we have to know all the inventory costs for each product, we can obtain an improved production schedule with unknown inventory costs. The application of these quantitative analytical models to PoHang can-manufacturing plants shows this point.int.

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지방공사 의료원의 수익성 관련요인 분석 (Analysis on the Relating Factors of Profitability of Korean Public Corporation Medical Centers(KPCMCs))

  • 문재우;박재산
    • 한국병원경영학회지
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    • 제9권2호
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    • pp.102-127
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    • 2004
  • The objective of this study is to analyze a current trend of and relating factors on profitability of the Korean Public Corporation Medical Centers(KPCMCs, hereinafter, hospitals) in Korea. There are 34 hospitals in Korea as of 2004. Among these hospitals some are red ink hospitals, others are black inks in terms of profitability. Data were collected by Korea Health Industry Development Institute(KHIDI) Statistics for Hospital Management 2000-2002 and Ministry of Health and Welfare(MOHW) financial data of public hospitals which was planned to coordinate public health care services roadmap in the long run. The samples are 32 hospitals. Profitability was measured in the aspect of profit rate with normal profit to total assets, and normal profit to gross revenues as dependent variables in respective. Independent variables were classified by general factors, i.e., location, intern/resident training, period of opening, number of beds, and managerial factors(current ratio, fixed ratio, liability to total assets, total assets turnover, personnel costs, materials cost, administrative cost), and finally factors related to patient treatment(average length of stay, bed occupancy rate, admission ratio of outpatients). The methods of analysis are correlation and multiple regression analysis. This study shows firstly, a lot of hospitals are optimal current ratio. Hospitals in upper 100% current ratio are 81.2%. And the personnel cost in total costs are high. Secondly, the trend of normal profit to gross revenues of hospitals are deteriorating gradually. And lastly, as a result of multiple regression analysis, the factors had on significant effect on normal profit to total assets are fixed ratio(+), liability to total assets(-), bed occupancy rate(+), admissions of outpatients(+), etc. And the factors had on significant effect on normal profit to gross revenues are current ration(+), fixed ratio(+), personnel cost(-), administrative expenses(-), admissions of outpatients(+), etc. In conclusion, to improve the profitability of hospitals, the efforts to reduce personnel cost and average length of stay might be needed. And also beds utilization rate need to be increased.

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유방암 수술 환자에 대한 가정간호서비스의 경제성 평가 (Economic Evaluation of Hospital-based Home Care Services for the Breast Cancer Surgery Patients)

  • 고정연;윤주영
    • 지역사회간호학회지
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    • 제32권3호
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    • pp.356-367
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    • 2021
  • Purpose: This study conducted an economic evaluation of hospital-based home care services for the patients who had undergone breast cancer surgery. Methods: A total of 12,483 patients over 18 years of age who had received breast cancer surgery in 26 tertiary hospitals in 2018 were analyzed with the claim data from the Health Insurance Review & Assessment Service using cost-minimization analysis and societal perspectives. Results: There were 156 patients who utilized hospital-based home care services within 30 days after breast cancer surgery, and they received 2.17 (SD=1.17) hospital-based home care service on average. The average total cost was 5,250,028 KRW (SD=1,905,428) for the group receiving continuous hospital-based home care and 6,113,402 KRW (SD=2,033,739) for the group not receiving continuous hospital-based home care (p<.001). The results of the economic evaluation of continuous hospital-based home care services in patients who had undergone breast cancer surgery indicated a total benefit of 953,691,000 KRW, a total cost of 819,004,000 KRW, and a benefit-cost ratio of 1.16 in 2018. Conclusion: Continuous hospital-based home care was considered economically feasible as the total costs for the group receiving continuous hospital-based home care were lower than those of the group not receiving continuous hospital-based home care. Therefore, policy modification and financial incentives are recommended to increase the utilization of hospital-based home care services for patients who had undergone breast cancer surgery.