The purpose of this study is to evaluate the application of a web-based cost management competency enhancement program (Web-CMCEP) on nursing students. Medical services are limited and essential for maintenance of human basic life. In order to improve the quality of human life, cost management competency that enable efficient allocation of medical resources are essential. This study adopts a randomized controlled pre/post repeated measure design. The sample comprised 39 nursing students in the web-group and 35 in the textbook-group. Experimental group and control group learned respectively with Web- CMCEP and textbook for 4 weeks. The research variables were measured at 4 times: pre, post, after 4 weeks of intervention, and after 8 weeks of intervention. Data were analyzed using χ2 -test, t-test, paired t-test, repeated measures ANOVA, Friedman test, and Wilcoxon signed rank test. Significant differences were found in cost management knowledge. The web-group showed higher cost management knowledge than the text-group. At different measuring points, the Web-CMCEP led to significant increases in the following: cost management knowledge, cost management attitude, cost management behavior, cost management self-efficacy, and entrepreneurship. Based on the findings, we suggested utilizing the Web-CMCEP as a prototype in developing education programs to improve nursing students’ cost management competency and to support nursing start-ups.

국가연구개발사업 규모가 매년 증가함에 따라 이에 대한 간접비 금액도 증가하 고 있다. 간접비는 연구개발사업의 효율적인 추진에 필요하기 때문에 이에 대한 관심도 높아 지고 있다. 현재 국가 연구개발과제의 실제 간접비율이 고시비율보다 현저하게 낮다는 주장 들이 있다. 하지만 이러한 실제 간접비율의 계산에 고시된 간접비율을 적용하지 않는 간접비 예외사업이 포함되어 낮게 나타난 것으로 파악되고 있다. 그런데 간접비 예외사업은 고시간 접비율의 적용이 곤란한 사업적 특성을 가지고 있는 사업에 한정하여야 하는데, 이에 대한 검토가 미흡한 실정이다. 따라서 간접비 고시비율 예외 적용사업의 타당성을 검토하고, 당해 사업에서 간접비 발생 원인을 탐색하여 적정한 간접비 지급기준을 설정할 필요가 있다. 본 연구에서는 현행 국가연구개발사업의 간접비 고시비율 예외사업을 조사하고, 정률 예외사업의 원가동인을 탐색하여 적정한 간접비 지급기준을 설정함으로써 합리적인 사업관리 방안을 모색하고자 하였다. 원가동인을 탐색하기 위하여 우선 정률예외사업에 대한 특성과 비목구조를 분석하였다. 분석 결과, 4개의 정률예외사업별로 각각 비목 구성의 고유한 특성이 도출되었다. 기반구축사업에서는 연구장비재료비의 비중이 50%로서 가장 높게 나타났으 며, 인력양성사업에서는 학생인건비의 비중이 43%로 가장 높게 나타났다. 국제공동예산사업 에서는 국제활동비를 식별할 수 없었으나, 연구장비재료비의 비중이 50%로 가장 높으며, 연구활동비가 31%의 비중을 차지하고 있었다. 하지만 평가조정사업은 내부인건비(37%), 연구 과제추진비(21%), 연구활동비(19%) 순으로 나타나고 있으며, 기관별로 큰 차이가 없어서 예 외적용사업이 아닌 일반사업으로 분류하는 것이 타당한 것으로 판단되었다. 본 연구에서는 이러한 각 사업별로 비목 구성비율의 특성에 따른 원가동인을 고려하여 조 정간접비율을 산정하는 식을 마련하였다. 이를 통해 다음과 같이 우리나라 정률예외사업에 적용될 고시 간접비율 설정방안 세 가지를 제시하였다. 1) 사업 특성별로 거액 비목은 간접 비율 계산에서 제외하고 고시비율 적용한다. 2) 정률예외사업을 분리하여 별도의 고정간접비율 적용한다. 3) 고시사업과 통합하되 특정 거액 비목은 제한을 설정하여 고시비율 적용한다. 본 연구는 국가연구개발 정률예외사업에 대하여 처음으로 원가구조를 분석하고, 합리적인 간접비 설정방안을 제시하였다는 데에 그 의의가 있다. 간접비는 직접비와 함께 국가연구개 발사업을 효과적으로 수행하는 데에 기여한다. 따라서 본 연구에서 제시된 간접비 고시비율 예외적용 기준안을 통해 국가연구개발사업을 수행하는 연구기관에 실소요 간접비를 지원함으로써 연구개발사업의 효율적 추진을 도모할 것으로 기대된다.

This study is intended to evaluate a risk of overseas construction companies. To achieve this, a survey was empirically carried out to overseas construction site experts. The results were as follows. The relative importance of parent factors showed that‘social culture’(0.157) was the highest, followed by ‘institutional regulation’(0.150),‘environment’(0.145),‘productivity’ (0.142),‘economic finance’(0.137),‘market condition’(0.136) and‘political policy’(0.133). As for the above-mentioned findings, the most important risk factor in overseas construction was social culture of entry countries, followed by construction-related legal system. All construction companies, contractors and design companies said that social culture was the most important parent factor, varying from construction industry. And they said that workforce availability was also the most important in the importance of sub-factors, followed by conflict due to the differences in lifestyle. Consequently, it is important to manage risk for socio-cultural factors in overseas construction, risk for double workforce, and risk for the differences in thinking or lifestyle by the participation of multinational workforce.

PURPOSES: This study aimed to evaluate the performance of pavement management works and to develop a function for estimating the level of service (LOS) and cost of service (COS) for the systematic and quantitative management of pavement performance in the public sector. METHODS: The International Roughness Index (IRI) was used as the performance index for pavement management. Long-term pavement performance data for a period of 7 years (2007-2014) collected by the National Highway Pavement Management System and historical maintenance budget data published by the South Korean government were used to develop the LOS-COS function. Based on the function, a model for estimating the appropriate budget as well as the network conditions was suggested. RESULTS : There was high degree of correlation between pavement performance and the investment level (R = - 0.74). The developed LOS-COS function suggested that the unit cost to improve the network IRI to 1 m/km was 32.6 billion KRW. Further, the maintenance costs normalized with respect to the LOS levels were LOS-A = 88.2 billion KRW, LOS-B = 55.6 billion KRW, and LOS-C = 23.0 billion KRW. CONCLUSIONS: This study proposes a simple way of developing a LOS-COS function. It also shows how to develop a network budget demand and condition estimation model using the LOS-COS function. In addition, it is the first attempt to evaluate the road maintenance budget in South Korea. It is expected that these results will help in the negotiations between the road managers and budget makers.

This paper develops a two-echelon supply chain model with variable setup cost and environmental impact. A single-setup-multi-delivery (SSMD) policy is adopted to increase the efficiency of transportation in the supply chain in which it is assumed that the shipment lot size of each delivery is unequal and variable. Each delivered item goes through inspection process at the buyer’s end. After inspection, defective products are returned to the vendor for reworking process. Due to inspection process, end customers receives perfect quality items. Due to more transportations by SSMD policy, this model assumes carbon emission cost to help the world environment. An investment function is used to reduce total setup cost for the whole supply chain. Stackelberg leadership approach is utilized in this model to optimize the joint total cost of vendor and buyer. Finally, some numerical examples, sensitivity analysis, and graphical representations are given to illustrate more savings from existing literature.

The abalone aquaculture has been very rapidly developed in Korea. Annual production quantity was less 200 tons before 2000th, it have been increased to over 9,000 tons in 2014. Also Abalone export amounts have been over 20 million dollars. The reason of rapid growth of Abalone aquaculture in Korea is due to high level profit ratio. Then now many fishing officers and other aquaculture fishers want to participate with abalone aquaculture newly. However Recent Abalone aquaculture in Korea is faced some problems. Aspects of production environmental status of fishing grounds are more aggravate, and then abalone aquaculture is exposed to various disease, and death rate of young abalone is higher. And aspect of management, the aquaculture cost is more increase. The demand of abalone also is depressing recently, this cause to come down the production price. In this viewpoint, Management analysis of abalone aquaculture in Korea is helpful for decision making of general aquaculture fisher want to participate newly. The analysis is practiced two aspects. One is index analysis, and the other is Break-even-point(BEP) analysis. The result of index analysis, average net profit rate has shown 28.0%, however the Regional difference has excessive. That is, Wando(major) has shown 39.4%, and Haenam province has shown 14.2%. On the other hand, the more scale has shown higher profit rate by aquaculture scale. And the result of BEP analysis, average has shown 93 cage number per abalone aquaculture household, and Wando(major) has shown 56 cage number, Haenam province has shown 131 cage number. The lower production abalone price of recent means higher BEP level.

The purpose of this study is to figure out the impacts of technological innovation and cost management on productivity in small shipping industries to come up with developmental implications. To achieve this, a survey was carried out to 150 workers in small shipbuilding industries through April 2 to April 20, 2012. As for findings stated above, technological innovation and cost management in the Korean small shipbuilding industries were key factors that elevate financial and non-financial productivity. In the light of low technological prowess and cost structure of small shipbuilding industries, their productivity can be improved when intensive cost management with production factor technology as know-how is realized through quality management, which product development technology is the top priority as an independent niche strategy. Consequently, the combination of infrastructures in small shipbuilding industries with continuous efforts for cost reduction by the link to the systematized structure can't only secure their independent competitiveness, but raise their productivity.

The cotton aphid, Aphis gossypii Glover (Hemiptera: Aphididae), is one of the major insect pests of cucumber, Cucumis sativus L. The spatial distribution and occurrence of Aphis gossypii Glover on greenhouse cucumber, Cucumis sativus L., were studied to provide an efficient and reliable sampling plan for its control. A highly clumped pattern was observed among plants (TPL b = 1.63) within a greenhouse. To develop a sampling plan for visual enumeration, leaves within plants were selected by different percentages of leaves (eg., 3rd and 6th, 6th and 9th leaf,…from the bottom of the plant) and then compared the accuracies and efficiencies by relative net precision (RNP). The results indicated that selecting leaves from the bottom of the plant by systemic sampling methods were relatively high as other sampling methods.

본 연구는 강원도 소재 동해항만에서 발생하는 미세먼지 관리를 위한 환경비용편익을 산출하는 것이다. 항구 인근에 부유하는 미세먼지의 농도는 매우 높은 편이며, 지점에 따라 국가 기준인 100μg/m3 이상으로 관측되는 곳도 있다. 시험대상 항구는 주로 석회석과 석탄을 취급함으로써 미세입자상 물질이 하역시 다량 발생한다. 연구결과 PM10을 기준으로 년간 12톤의 미세먼지가 하역작업 시 발생하는 것으로 밝혀졌다. 덧붙여서 원료물질을 비롯한 다양한 화물을 운송하는 대형차량 및 중장비는 디젤 검댕이를 발생하고, 도로먼지의 비산을 유발한다. 지방정부는 해마다 20억원 이상의 비용을 투자하여 대기중 미세먼지를 제거하고 있다. 편익대비 비용을 산출한 결과 그 효과는 최소 240%에서 최대 720%까지 얻을 수 있는 것으로 나타났다.

Many companies have endeavored to build a quality cost management system in order to be more productive business organization. This study shows the detail procedures of constructing a quality cost management system which is believed to be appropriate for their business system. That is, the method to calculate the quality cost and the linking logic between the quality improvement and its financial impact are explained based on a particular industry case. In this sense, the changes of business performance measures such as market share, customer satisfaction, etc. were analyzed in the longitudinal perspective for the consecutive 4 years (2003~2006). As the quantitative results of this study, the improvement activities based on the quality cost management system resulted in the 32% reduction of quality cost and the 121% increase of business profit, compared 2005 with 2006. In the qualitative perspective, the successive practice of quality cost reduction and the job information sharing in business unit were obtained by providing the best practices and bench-marking cases. Finally, the customer satisfaction has increased so that the customer-friendly management system has been accomplished. With these efforts, the 3.4% increase of the market share and the 3% increase of the customer satisfaction were obtained in 2005. As the future study, the current study can be extended to the concept of COPQ (cost of poor quality) which focuses on the hidden quality cost of the whole business activities. Such extension of analysis will help us understand the wider role of a quality cost management system in the business.

전 세계적으로 기후변화에 대응하기 위한 노력이 본격화되는 가운데, 그동안 관심이 적었던 항만으로부터의 탄소배출량이 상당량에 이르고 이의 억제를 위한 노력이 LA/LB(Los Angeles/Long Beach)항만을 중심으로 선진항만에서 전개되고 있다. 우리나라는 최근 Green Port 전략의 일환으로 부산항에서 저탄소 항만운영정책이 강화되고 있다. 저탄소 항만운영은 단기적으로 항만비용을 증가시켜 가격경쟁력을 약화시킨다. 따라서 부산항의 경우 저탄소 항만운영으로 인한 비용을 항만이용자에게 부담시키지 않고 항만당국이 저탄소를 위한 정책을 시행하고 비용을 부담하고 있다. 반면 LA/LB의 경우 저탄소 항만운영의 비용을 선주 및 화주 등 항만이용자에게 부담시키고 있다. 본 연구에서는 부산항과 LA/LB항의 저탄소 항만운영에 관한 비교분석을 통해 부산항의 지속가능한 항만운영의 시사점을 제시하였다.

제조업의 경쟁력 향상을 위한 수단으로 제조원가의 절감 기법이 중요하다. 본 연구에서는 코스트 반감법에 대한 내용을 분석하고, 사례를 연구하여 제조원가의 절감에 대한 연구를 하고자 한다. 제조원가를 반으로 낮추는 방법에 대한 연구가 진행되었다. 실현 가능한 최저의 원가를 통하여 이를 규명하는 방법이다. 이를 미니멈코스트라고 한다. 제조업의 제조원가를 분석하는 기법 중에서 미니멈 코스트를 분석기법이 체계화가 미흡한 실정이다. 따라서 실현가능한 최저의원가를 미니멈 코스트로 정의 할 경우, 미니멈 코스트를 산정하는 방법, 미니멈 코스트를 달성하기위하여, 과제를 발굴하는 방법, 과제 추진을 활성화하는 방법, 추진 결과 목표달성이 미진할 경우 이를 보완하는 방법, 이러한 활동을 지속적으로 추진하는 방법 등의 체계화를 하고자 한다. 이를 통하여, 제품별 최저 원가를 산정하는 방법과 이를 달성하는 방법을 활용하여, 모든 제조업의 가격 경쟁력을 지속적으로 유지할 수 있는 좋은 수단이 될 것이다. 특히, 자동차산업, 전자산업, 중공업, 조선 분야의 적용을 구체화하여, 바로 업무에 적용할 수 있는 체제를 구축하고자 한다.

  This research was conducted in order to present the strategies of implementing the logistics information system for effective logistics cost management with the case study of a leading global company. The strategy for effective logistics information sys

The purpose of this study is to implement web-based quality cost management system to measure the performance of quality Improvement activities in the business firms. Developed WQCMS(Web-based Q-Cost Management System) have ability to collect and analyze

The 5 working day's a week increase to fixed cost. Specially, the small & medium size company more increase to manufacturing cost. The introduction of 5 working day's rule influence to labor cost in manufacturing cost. Also, it make disappearance to fixed cost of 0.5 working day. Almost manufacturing company expect to have difficulty in product cost. The case of japan, many manufacturing company move to Asian countries after introduction of 5 working day's a week rule. The purpose of this study are the analysis of change product cost and suggest to solutions of productivity for a type of industries..

The purpose of this study is to design and implement web-based quality cost management system to measure the performance of quality improvement activities in the business firms. The designed web-based quality cost management system which is also known as

본 연구에서는 계절별 기후인자를 고려하여 정성적 및 정량적 위험성 평가를 실시하여 사고 시나리오를 설정하였고, 비용-편익분석을 실시하여 사고 시나리오별 안전관리 비의 효율을 분석하였다. 그 결과, 최악의 시나리오는 비정상조업에서 유지보수 오류이었고, 가능성 있는 시나리오는 HAZOP 구간#4에서 발생되는 가스 누출사고이었으며, 각 사고 시나리오에서 전체 안전관리 투자비에 대한 편익/비용은 0.043과 0.13이었다. 이때 각 사고 시나리오에서 비용 효과적인 안전관리 항목을 평가할 수 있었다.