대한병원 영양부서 운영체계 변경의 내용, 편익분석

김형미,양일선,박은철,임현숙 대한영양사협회 2000 대한영양사협회 학술지 Vol.6 No.1

Environmental pressures from such sources an economic condition, the government and inter-institutional competition create managerial challenges. Economic pressures may be forcing dietetic dept. in hospital to utilize cost·benefit analysis to assist them in their problem solving. Cost·benefit analysis have been widely used in business, industry and many other fields with only limited application to foodservice. Due to the lack or this information, the purposes of this study were to identify use of cost·benefit analysis in hospital foodservice system to evaluate the economic efficiency of alternatives, and to make recommendation for operation system change. Using the cost·benefit method, cash flows are separated into cost and benefits. These cash flows are converted to Net Present Value (NPV) and the total costs are compared to total benefits. For an alternative to be selected, indicators, such as NPV, benefit-cost ratio (B/C ratio) with 5% discount rate per annum. The sensitivity analysis was also conducted with difference rate 3%, 7% respectively and reduced employee payroll change. The result of this study can be summarized as follows : 1. The total cost of investment for operation system change was 390,570 thousand won and the total benefit through operation system change was 865,808 thousand won. 2. Net present value(NPV) for 5 years was 475,239 thousand won and benefit-cost ratio was 2.22. 3. In sensitivity analysis with different discount rate 3%, 7%, benefit-cost ratio was 2.25, 2.18 respectively, with total reduced employee payroll change, benefit-cost ratio was 2.86. In conclusion, total benefits were exceeded total costs. Therefore, the project of operation system change in hospital foodservice was found to be economically efficient.

농업용 저수지의 소수력 개발을 위한 경제성 분석

우재열,김진수,장훈,김영현,Woo, Jae-Yeoul,Kim, Jin-Soo,Jang, Hoon,Kim, Young-Hyeon 한국농공학회 2011 한국농공학회논문집 Vol.53 No.2

This study was conducted to investigate the effect of hydropower factors (watershed, gross head), operation ratio and unit electricity cost on the benefit-cost ratio (B/C ratio) of small hydropower using agricultural reservoirs. The equation of B/C ratio was expressed as a function of watershed area, gross head, operation ratio and unit electricity cost. The benefit increased with watershed area, gross head and unit electricity cost, while the cost increased with watershed area and gross head but decreased with operation ratio. The B/C ratio increased with watershed area, gross head, operation ratio and unit electricity cost. While the effect of gross head on the B/C ratio decreased with watershed area, the effect of operation ratio and unit electricity cost on the B/C ratio increased with watershed area. The operation ratio is an important factor to affect the B/C ratio and therefore we need to develop hydropower for the heightened dams to expect high operation ratio due to continuous water release. The unit electricity cost is also an important factor to affect the B/C ratio and the B/C ratio was always below 1 unless unit electricity cost is over 60 Won/kWh under given conditions. The reservoirs with economic feasibility for small hydropower development were three in 21 when the equation of B/C ratio was appled to the study reservoirs. The results can be used to choose the appropriate reservoir with economic feasibility for development of small hydropower.

국민연금 노령연금 수급자의 기대여명 추정과 수급부담구조 분석

한정림(Jeonglim Han),이항석(Hangsuck Lee) 한국인구학회 2013 한국인구학 Vol.36 No.4

본 연구에서는 국민연금 노령연금 수급자와 사망자의 자료를 이용하여 노령연금 수급자의 사망률을 추정하고 연금수급자의 생명표를 만들어서 이를 토대로 기대여명을 산출하였다. 기대여명 산출을 위해 사용된 방법론은 사망확률 보정을 위해서는 전통적인 Greville 다항식을 적용하여 보정하였으며 80세 이상 고 연령의 사망확률은 Brass-logit 방정식을 이용하였다. 산출된 기대여명을 이용하여 소득계층별로 생애 총 연금급여액 규모를 추정함으로서 수익비 및 내부수익률 분석의 정확성을 높이는데 기여하였다. 또한 산출한 결과를 통계청 완전생명표 상의 기대여명을 활용하여 산출한 수익비, 내부수익률 및 후세대 부담 전가량 결과와 비교하였다. 노령연금 수급자의 기대여명 추정 결과 60세 남자의 기대여명은 약 22.39년으로 통계청 완전생명표의 21.10년보다 약 1.29년 높게 나타났다. 60세 여자의 기대여명은 약 27.59년으로 완전생명표의 26.16년보다 1.43년 높게 나타났다. 산출된 기대여명을 사용하여 수익비를 분석한 결과 완전생명표를 적용한 경우보다 약 3~5% 높게 나타났으며, 내부수익률의 경우에는 약 1~2%높게 나타났다. 후세대 부담 전가량은 완전생명표를 적용한 경우보다 약 4~9% 높게 분석되었다. 본 연구는 기대여명을 사용하는 기존의 수급부담구조를 분석함에 있어 단순히 통계청의 완전생명표를 적용하거나, 일정한 수급기간을 가정한 것과 다르게 실제 노령연금 수급자의 기대여명을 추정하고 그 결과를 이용하여 수급부담구조를 분석하였다는 점에서 그 기여를 찾을 수 있다. This paper calculates mortality rates to construct annuity life table and derives expected residual life time of old-age benefit beneficiary and calculates total benefit amounts of old-age benefit beneficiary. Next, total cost amounts of old-age benefit beneficiary are also calculated. Finally, numerical results of life expectancy, benefit cost ratio, internal rate of return and generation transfer amount are analyzed. Estimation results of the life expectancy of beneficiaries of old-age benefit, the average life expectancy of 60-year-old man was higher than about 1.29 years than the 21.10 years of the National Statistical Office on life tables in about 22.39 years. Life expectancy of a 60-year-old woman was higher than 1.43 years from 26.16 years of the National Statistical Office on life table in about 27.59 years. Analysis results of the benefit cost ratio of beneficiaries of old-age benefit was higher than about 3~5% than the benefit cost ratio of using the National Statistical Office on life tables in the benefit cost ratio and internal rate of return was higher than about 3~5%. Analysis results of the generation transfer amount was higher than about 4~9% than the generation transfer amount of using the National Statistical Office on life tables in the generation transfer amount. In this study, we performed an analysis of the effects of life expectancy for beneficiaries of old-age benefit on the receiving benefit-cost analysis on the beneficiaries of old-age benefit.

특급호텔 및 레지던스호텔 건립 재무타당성 분석 사례연구

김혁수 세명대학교 인문사회과학연구소 2020 人文 社會科學硏究 Vol.28 No.2

In this study, a case study was conducted to analyze the feasibility of financial business concerning the project of 5-star hotel and residence hotel that can be loaned for a long period of time without purchasing a hotel site at an optimal location in the Seoul metropolitan area. Sensitivity analysis was performed on the Payback Period (PP) method, the International Rate of Return (IRR) method, and the Benefit Cost Ratio (B/C Ratio) method, which is the most widely used technique in the world for financial feasibility analysis. The number of cases was analyzed in three scenarios for sensitivity analysis. For scenario 1 with conservative forecasts, the figure for PP(Payback Period) = 15th years, IRR(Internal Rate of Return) = 6.69%, NPV (Net Present Value) = KRW 27,663,435,000, B/C ratio (Benefit/Cost ratio) = 2.68002, scenario 2 with moderate forecasts, the figure for PP(Payback Period) = 11th years, IRR(Internal Rate of Return) = 10.68%, NPV (Net Present Value) = KRW 131,113,500,000, B/C ratio (Benefit/Cost ratio) = 4.00096, Scenario 3 with optimistic forecasts , the figure for PP (Recovery Period) = 8 years, IRR (Internal Rate of Return) = 15.37%, NPV (Net Present Value) = 270,264,952,000 won, and B/C Ratio(Benefit/Cost ratio) = 5.7834 was shown. The comprehensive view of scenarios 1, scenarios 2 and scenarios 3 also indicates that the business feasibility is very good. It may be meaningful to present financial data on business management in the field and conduct a case study on analysis results review in order to approach hotel management, a practical study of hotel business plan. 본 연구 에서는 수도권에 최적 위치의 호텔 부지를 구입하지 않고 양호한 조건으로 장기간 대부할 수 있는 특급호텔 및 레지던스호텔 사업에 관한 재무사업타당성 사례 분석을 하였다. 재무적 타당성분석을 하는 기법 중 전 세계적으로 가장 많이 사용하고 있는 회수기간(Payback Period, PP)법, 내부수익율(Internal Rate of Return, IRR)법, 비용편익비율(Benefit Cost ratio, B/C ratio)법에 대해 민감도분석(Sensitivity Analysis)을 병행하였다. 이에 대한 경우의 수를 민감도 분석의 시나리오 3가지 경우로 분석하였다. 보수적 예측을 한 시나리오 1의 경우의, PP(회수기간) = 15년 차, IRR(내부수익율) = 6.69%, NPV(순현재가치) = 27,663,435,000원, B/C ratio(비용/편익 비율) = 2.68002, 중도적 예측을 한 시나리오 2의 경우, PP(회수기간) = 11년 차, IRR(내부수익율) = 10.68%, NPV(순현재가치) = 131,113,500,000원, B/C ratio(비용/편익 율) = 4.00096, 낙관적 예측을 한 시나리오 3의 경우, PP(회수기간) = 8년 차, IRR(내부수익율) = 15.37%, B/C ratio(비용/편익 비율)= 0.67471, NPV(순현재가치) = 270,264,952,000원, B/C ratio(비용/편익 율) = 5.78334의 수치를 보였다. 시나리오 1, 2, 3의 경우를 종합적으로 볼 경우에도 사업성이 대단히 양호한 것으로 분석된다. 호텔사업계획서에 대한 실천학적 학문인 호텔경영학적 접근 차원에서 실지 현업에서의 사업경영에 대한 재무적 자료제시와 분석결과검토 사례 분석 연구를 하는 것은 의미 있는 일일 수 있을 것이다.

Cost-Benefit Analysis of Electronic Medical Record System at a Tertiary Care Hospital

최종수,이우백,이풍렬 대한의료정보학회 2013 Healthcare Informatics Research Vol.19 No.3

Objectives: Although Electronic Medical Record (EMR) systems provide various benefits, there are both advantages and disadvantages regarding its cost-effectiveness. This study analyzed the economic effects of EMR systems using a cost-benefit analysis based on the differential costs of managerial accounting. Methods: Samsung Medical Center (SMC) is a general hospital in Korea that developed an EMR system for outpatients from 2006 to 2008. This study measured the total costs and benefits during an 8-year period after EMR adoption. The costs include the system costs of building the EMR and the costs incurred in smoothing its adoption. The benefits included cost reductions after its adoption and additional revenues from both remodeling of paper-chart storage areas and medical transcriptionists’ contribution. The measured amounts were discounted by SMC’s expected interest rate to calculate the net present value (NPV), benefit-cost ratio (BCR), and discounted payback period (DPP). Results: During the analysis period, the cumulative NPV and the BCR were US$3,617 thousand and 1.23, respectively. The DPP was about 6.18 years. Conclusions: Although the adoption of an EMR resulted in overall growth in administrative costs, it is cost-effective since the cumulative NPV was positive. The positive NPV was attributed to both cost reductions and additional revenues. EMR adoption is not so attractive to management in that the DPP is longer than 5 years at 6.18 and the BCR is near 1 at 1.23. However, an EMR is a worthwhile investment, seeing that this study did not include any qualitative benefits and that the paper-chart system was cost-centric.

일학습병행제의 비용편익분석: 사회 전체적 관점에서

이한별(Lee, Han-Byul),전승환(Jeon, Seung-Hwan) 한국교육재정경제학회 2016 敎育財政 經濟硏究 Vol.25 No.3

본 연구는 정부, 기업, 학습근로자를 모두 포괄하는 사회 전체적 관점에서 일학습병행제의 비용편익분석을 실시하고, 운영유형별로 단독기업형과 공동훈련센터형 중 어떤 유형의 비용 대비 편익이 높게 나타나는지를 살펴봄으로써 경제적으로 효율적인 정책 방향을 제시하기 위해 시도되었다. 일학습병행제 비용편익분석 결과, 2015~2019년 5년에 걸친 비용과 편익을 할인율(5.5%)을 적용하여 현재 가치로 환산하여 구한 순현재가치(NPV) 값은 약 8,782억원, 편익/비용비율 (B/C) 값은 1.40으로 나타났다. 이를 통해, 일학습병행제는 1년차에는 비용이 편익보다 높게 나타나지만, 장기적 관점에서 사회 전체적으로 편익이 비용보다 높은 경제적으로 타당한 사업임이 증명되었다. 또한 운영유형별로 단독기업형과 공동훈련센터형 일학습병행제의 비용편익분석 결과를 비교하여 살펴본 결과, 학습근로자 1인 기준으로 단독기업형의 NPV가 약 8,248만원으로 공동훈 련센터의 NPV인 7,328만원보다 높게 나타나고 있다. B/C 역시 단독기업형의 B/C가 1.41로 공동훈련센터형의 B/C인 1.38보다 높게 나타나고 있다. 따라서 두 가지 유형 중 단독기업형이 공동훈련센터형보다 경제적으로 효율성이 높은 유형임을 확인할 수 있다. 단독기업형의 편익이 공동훈련센터형보다 큰 것으로 나타나지만, 비용편익분석 결과만 가지고 섣부르게 정책 대안을 선택하기보다는 공동훈련센터형의 편익이 낮게 나타나는 이유를 살펴보고 기존의 정책을 보완하는 방안을 함께 고려하는 것이 필요하다. The purpose of this article is to conduct cost-benefit analysis of Korean work-learning dual system from the perspective of society including the government, companies, and apprentices, and to suggest economically efficient policy direction by comparing cost and benefit of two operation type(company-led type and training center-led type) of work-learning dual system. As a result of cost-benefit analysis of work-learning dual system, net present value(NPV) and benefit/cost ratio(B/C), which are calculated as a present value of 5 year’s(2015~2019) cost and benefit with a discount rate of 5.5%, is 878.2 billion KRW and 1.40 respectively. It is proved that work-learning dual system’s cost is bigger than benefit in the first year, but benefit exceeds cost in the long term(five years). So, it is clarified that work-learning dual system is an economically feasible project. Furthermore, when comparing a result of cost-benefit analysis of company-led type and training center-led type, company-led type’s NPV per apprentice(82.5 million KRW) is bigger than training center-led type’s NPV(73.3 million KRW). Company-led type’s B/C(1.41) is also bigger than training center-led type’s B/C(1.38). Therefore, in terms of operation type, it is found that company-led type is more economically efficient option than training center-led type. Though company-led type’s benefit is found bigger than training center-led type, it is not a good idea to jump into a conclusion of choosing one policy alternative. But, it is necessary to consider the reason why training center-led type’s benefit appears to be low and to find a way to supplement an existing policy.

디지털지적구축사업의 경제적 타당성 분석

유상열,김영,양근우 한국국토정보공사 2009 지적과 국토정보 Vol.39 No.2

The purpose of this study is to evaluate the economic feasibility of Digital Cadastral System (DCS). We propose a DCS feasibility model and summarize the steps involved in cost-benefit analysis. The costs of DCS include datum point costs, measurement costs, costs of geodetic reference conversion, costs of database development and maintenance, and other operating costs. The benefits by establishing DCS are increasing of cadastral administrative efficiency, production cost reduction of digital maps, reduction of social costs caused by border conflict, and precautions against disaster. As a result of the cost-benefit analysis, the ratio of the cost to benefit was 1.186 to 1.607, which justified the economic feasibility of DCS. 본 연구는 디지털지적구축사업의 경제적 타당성을 분석하기 위해 수행되었다. 이를 위하여 비용(투자비)은 기준점 측량비용, 세부측량수수료, 측지계 전환비용, 데이터베이스 구축 및 유지보수비, 사업추진단 운영비와 예비비를 중심으로 추계하였다. 편익은 지적행정업무의 효율화, 수치지형도 제작비용 절감, 연속지적도 품질개선비용 절감, 재산권침해 해소를 위한 사회적 비용 절감, 사회적 갈등 해소(토지경계 소송비용 절감)와 재난, 재해 예방효과를 포함하였다. 4개의 시나리오 각각에 대하여 비용과 편익을 추정하고 경제적 타당성 여부를 판단하는 비용편익비율(B/C ratio)을 산정하였는바, 최소 1.186에서 최대 1.607로 나타나 모두 1을 상회하였으며 사업 추진의 경제적 타당성이 있는 것으로 분석되었다.

기내 서비스와 추천에 있어 가성비의 조절효과

박광식,홍재원 사단법인 인문사회과학기술융합학회 2017 예술인문사회융합멀티미디어논문지 Vol.7 No.2

In this paper, we attempt to investigate how in-flight service influence to the recommendation intention and explore the moderating effect of cost-to-benefit ratio between these two variables. From this study, we want to investigate difference effect of customer's perception of in-flight service on recommendation intention depending the level of customer's perception of cost-to benefit ratio. The results were as follows. First, in-flight services influence to recommendation differently depending on the level of cost-to benefit. Second, relatively it showed higher cost-to benefit ratio effects in the staff services influence on recommendation than other services. Third, higher customers perceive cost-to-benefit ratio, higher recommendation intention regardless of the level of in-flight service. This study has significant meaning for analyzing cost-to benefit ratio which is core competency of low cost carriers in position of full service carriers. 본 연구에서는 항공여객 소비자를 대상으로 기내서비스가 추천에 미치는 영향에 있어 가성비의 조절효과를 살피고자 하였다. 이를 통해 고객들의 가성비에 대한 지각 정도에 따라 서비스가 추천에 미치는 영향의 정도가 다름을 규명하고자 하였다. 연구결과는 다음과 같다. 첫째, 고객들이 지각하는 가성비 수준에 따라 기내 서비스가 추천에 미치는 영향의 정도가 다르게 나타났다. 즉, 가성비를 낮게 지각하는 소비자의 서비스 효과가 더 컸다. 둘째, 기내 서비스 중 직원 서비스가 다른 서비스에 비해 추천에 미치는 영향에 있어 상대적으로 가성비의 영향이 더 큰 것으로 나타났다. 셋째, 가성비를 높게 지각하는 고객의 경우는 기내 서비스의 수준에 관계없이 추천의도가 높은 것으로 나타났다. 따라서 항공사들은 가성비를 전략적으로 활용하기 위해 서비스와 가격을 어떠한 수준과 방법으로 수행할 것인지, 그리고 어떤 고객을 대상으로 공략할 것인지에 대해 시장과 고객 특성을 바탕으로 한 전략수립이 요구된다. 본 연구는 저비용항공사의 포지셔닝 요소인 가성비를 대형항공사 입장에서 해석하였다는데 의의가 있다.

직업성 요통환자에서 재활 프로그램(Back School Program) 도입의 비용-편익분석

주영수,하미나,한상환,권호장,조수헌,김창엽,김선민,Ju, Yeong-Su,Ha, Mi-Na,Han, Sang-Hwan,Kwon, Ho-Jang,Cho, Soo-Hun,Kim, Chang-Yup,Kim, Sun-Min 대한예방의학회 1996 예방의학회지 Vol.29 No.2

Although occupational low back pain accounts for $20\sim40%$ of all occupational illness and injury, there are limited numbers of studies regarding the effectiveness of back school program. The objective of this study was to evaluate the economic benefit of back school program for early return to work of occupational low back pain patients in the current occupational injury compensation and management system. The cost-benefit analysis in this study was conducted to evaluate the relative magnitude of benefit to cost. The total cost was estimated by calculating the value of components in back school program according to governmental budget protocol. The back school program was consisted of three major approaches, pain center, work-hardening program and funcional restoration program and each of components had various facilities and experts. The total amount of cost was estimated as 250,866,220 won per year. The most promising type of back school program were quite intensive (a 3 to 5-week stay in a specialized center), therefore, if we adopted the 5-week stay course, 10 courses could be held in a year. Following to the medical act, 20 patients per doctor could participate in a each course, ie, total 200 patients in a year. As a result, we could estimate the cost of 1,254,331 won a patient. We estimated the benefit by using data of a few local labor offices about average medical treatment beneficiary and off-duty beneficiary of 46 occupational low back pain patients in 1994. Ullman and Larsson (1977) mentioned that the group of chronic low back pain patients who participated in back school program needed less time to recover by 48.4% of beneficiary duration. And in the trying to estimate the benefit, we asked 10 rehabilitation board certificate doctors about reduction proportion of treatment cost by introducing back school program. The answered reduction proportions were in the range of $30\sim45%$, average 39%. As a final result, we could see that the introduction of back school program in treatment of chronic occupational low back pain patients could produce the benefit to cost ratio as 3.90 and 6.28. And we could conclude that the introduction of back school program was beneficial to current occupational injury compensation and management system.

Comparison of Mechanical Biological Treatment Operations based on Cost and Benefit in Asia

( Satoru Ochiai ),( Tomonori Ishigaki ),( Masato Yamada ) 한국폐기물자원순환학회(구 한국폐기물학회) 2015 한국폐기물자원순환학회 3RINCs초록집 Vol.2015 No.-

Mechanical biological treatment (MBT) is one of the most attractive method of mixed waste treatment. This treatment consists of the mechanical separation of resource and the biological degradation of organic matter. The separation and biological treatment should be the adaptation of the regional characteristic of waste. This study aimed to develop the method to evaluate the suitabilityan operation of the MBT in Asian regions. Four scenarios based on the MBT facility in Thailand were demonstrated using cost and benefit analysis in 20 years in-service as indicator of suitability in order to figure out the practical improvement on MBT operation. As a result, attempted four scenarios need a tipping fee for continue MBT operation. Cost-Benefit Ratio (CBR)was increased by the additional composting. Additional composting process as pre-treatment of residue could contribute to reduce landfill cost and to increase the benefit from compost product. Reduction of landfill cost and increase of the construction cost and operation cost resulted in the reduction of the total cost of high treatment capacity of composting. The highest CBR could not necessarily correspond to the highest benefit. Operations of biodrying and additional composting should be adopted suitably in order to maximize the benefit as well as the balance of the cost-benefit.