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      • KCI등재

        의료기관의 활동기준원가 산출 모형

        전기홍,조우현,김보경,김병조 한국병원경영학회 2001 병원경영학회지 Vol.6 No.2

        A new cost management system, called Activity Based Costing (ABC) system, has arisen to solve the limitation of a Traditional Cost Accounting (TCA) system until last two decades and ABC has been applied by many companies. TCA systems have limitation in tracing cost because they arbitrarily allocate overhead cost to the cost objects without standard for direct cost distribution. ABC is an accounting system that assigns costs to products or services based on the resources they consume. The costs of all activities are traced to the product for which they are performed. Therefore ABC is a cost management system that provides a matrix to accurately quantify consumed resources triggered by activities and activities triggered by products and services. There is little implementation of ABC in the health services field, one of service industries, due to complicated and many activities, and volatile cost object. However, the necessity for applying reasonable cost accounting system is largely issuing as strategy responding hostile environment, and financial pressure, and it is imperative to implement the Activity Based Costing (ABC) system. Therefore, this study presents the framework to develop ABC system for total health service organizations. Cost objects in this study base on medical service activities per health insurance claim from one general hospital located in Metropolitan Statistical Areas (MSAs). Medical service activities include all health insurance claims in the hospital. The purpose of the study is presenting useful tools and basic frame to develop Activity Based Costing system for health service organizations which want to use ABC system. The steps to develop ABC system for health service organizations are following: 1. Identifying of activity centers ; 2. Definition of cost objects and activity by activity center ; 3. Analysis of activity and tracing activity contribution ; 4. Allocation of direct cost for specific activity ; 5. Allocation of indirect cost for specific activity ; 6. Allocation of depreciation for facilities, applicants, and consumption goods ; 7. Allocation of administration cost ; 8. Allocation of cost among activity centers ; and 9. Tracing cost of cost objects by activity center. This study identified necessary information from existing reports which hospitals generally made by each step, and defined outcome which had to be produced in each step using this information. The steps of this study had limitation to apply all different size hospitals because the steps were structured ABC system by one hospital, however, this study used similar basic framework and methods with general cases. When a health service organization want to apply Activity Based Costing (ABC) system on all activities of it in future days, this study is very useful to design system structure in the health service organization.

      • KCI등재
      • KCI등재

        펄스자기장 및 과열증기 처리를 통한 노계육과 육계의 품질 평가

        전기홍,황윤선,김영붕,최윤상,김은미,이동언,최진영 한국식품영양학회 2016 韓國食品營養學會誌 Vol.29 No.5

        The processing properties of spent hen and broiler chicken were investigated before and after treatment to improve texture characteristics. Each treatment consisted steaming (S) with 85℃ for 20 min, Pulsed Electric Field (PEF) with 1.5 KV/cm for 4 sec, and Super Heated Steam (SH) with an oven temp. of 300℃, a steam temp. of 350℃ for 8 min. The yield of spent hen and broiler were 66.85% and 63.80% respectively in the control, but decreased in every treatment was lowest at 61.05% in the PEF treatment (p<0.05). In the color test, L value decreased, but the a and b values increased regardless of the species of spent hen or broiler. In the test of heating loss, the S treatment of spent hen had the highest result of 45.25% but lowest of 30.66% in the SH treatment of the broiler. When it was compared with various treatments, SH after PEF treatment showed the better result in terms of heating loss than the PEF or SH treatment respectively. In the test of texture, the broiler showed the lowest hardness of 5.57 kg in the SH (p<0.05). Otherwise, the spent hen resulted in 14.08 kg of hardness in steaming after PEF, but it improved significantly to 10.73 kg in SH after PEF. In the test of 9 scored sensory evaluation of overall palatability, 7.8 point was the best score with SH treatment in the broiler. The best score in spent hen was 6.3 point which was SH after PEF treatment. With this experiment, SH after PEF was the condition in the treatments to have the better texture of spent hen.

      • KCI등재

        염지액농도, 염지시간 및 염지압력에 따른 계란의 염 침투효과

        전기홍,유익종,장윤희,강통삼 한국가금학회 1993 韓國家禽學會誌 Vol.20 No.3

        본 시험은 계란의 껍질을 파괴하지 않고 적절한 압력을 이용하여 적절한 농도의 염지액이 단시간 내에 계란의 난백 및 난황층으로 이동되어 염분이 가미된 계란을 제조한 다음 이를 열처리 과정을 거쳐서 반숙 또는 완숙된 계란으로 제조하거나 또는 열처리하지 않은 가염된 생계란을 제조하여 편리하게 식용할 수 있는 계란의 가미 가공방법에 관한 것이다. 염지계란의 염도에 영향을 주는 요소는 염지액 농도(0~40%, wt/vol), 염지시간(O~45h), 그리고 염지압력(O~4.5kg/$\textrm{cm}^2$) 등으로 이들 조건에 따른 계란의 소금 험하였다. 계란의 소금농도는 염지액농도, 염지시산, 염지압력에 비례하여 증가하는 경향을 보였으며 처리구 중 난백내에서 0.70~l.00%, 그리고 난황내에서 0.40~0.45%가 가장 바람직한 염농도임을 알 수 있었다. 한편 염지계란의 품질을 측정하기 위한 관능검사는 염지액농도(20~40%) 염지시간(12~20h), 그리고 염지압력(3~4.5kg/$\textrm{cm}^2$)에서 가장 우수한 결과를 보였다. 위 시험의 결과, 염지계란을 제조하는 조건으로 염지액농도 30%, 염지시간 16h 그리고 염지압력 4.0kg/$\textrm{cm}^2$에서 가장 우수한 결과를 보였다. This study was performed to find the desirable conditions for processing salted hard-boiled egg without cracking egg shell in NaCl solution under pressure. Among the many factors affecting saltiness of the shell egg, concentration of NaCl solution(0~40%), different salting time(0~45h) and salting pressure (0~4.5kg/$\textrm{cm}^2$) were employed to identify the permeability of NaCl into shell egg at ambient temperature. The saltiness of the shell egg was proportionally risen as concentration of NaCl solution, salting time and pressure increased. The most desirable saltiness was observed at the 0.70~1.00% of NaCl in albumen and 0.40~0.45% in yolk, Besides the saltiness, sensory evaluation of the shell egg were carried out to evaluate the quality of the salted shell egg. The effect of various concentration of NaCl solution, salting time and pressure on sensory scores of hard-boiled salted eggs showed that 20~40% of NaCl solution, 12~20 h of salting time, 3~4.5 kg/$\textrm{cm}^2$ of salting pressure were proper conditions for processing the product. These results indicate that the desirable condition to get salted hard-boiled shell egg were ; 30% of NaCl solution, 16h of salting time and 4.0kg/$\textrm{cm}^2$ of salting pressure.

      • KCI등재

        방사선조사된 패티용 분쇄우육의 가열전 품질특성

        전기홍,오세욱,이남혁,김윤지,박기재,김영호,Jeon, Ki-Hong,Oh, Se-Wook,Lee, Nam-Hyouck,Kim, Yun-Ji,Park, Ki-Jae,Kim, Young-Ho 한국축산식품학회 2008 한국축산식품학회지 Vol.28 No.4

        '스콜라' 이용 시 소속기관이 구독 중이 아닌 경우, 오후 4시부터 익일 오전 9시까지 원문보기가 가능합니다.

        본 연구에서는 단체급식이나 외식용으로 주로 사용하고 있으나 미생물 오염에 쉽게 노출될 수 있는 패티용 분쇄우육에 방사선조사기술을 적용하였을 때 나타나는 미생물 감균효과, 품질특성 및 관능품위에 미치는 영향을 살펴보았다. 방사선조사 직후의 냉장육 초기 미생물은 식품첨가물에 관계없이 $10^5$ CFU/g수준이었으나 3 kGy 선량의 방사선조사에 의하여 $10^2-10^3$ CFU/g 수준으로 감균되었으며, 7 kGy에서는 미생물이 검출되지 않았다. 반면에 $-20^{\circ}C$에서 90일 저장한 냉동육의 미생물은 $10^3-10^4$ CFU/g 수준으로 낮아졌고 3 kGy이상의 조사선량에서 미생물이 검출되지 않았다. 분쇄우육 제조시 가공적성 또는 맛을 개선하기 위하여 사용되는 아질산염, 소금, 인산염 및 아스콜빈산과 같은 식품첨가물은 미생물의 방사선 감수성에 큰 영향을 주지 않는 것으로 나타났다. 분쇄우육의 보수력에 미치는 방사선조사의 영향은 크지 않았으며, 방사선조사와 관계없이 냉장육에 비하여 냉동육의 보수력이 높았는데 pH 변화와 관계가 있는 것으로 생각되었다. 해동감량에 미치는 방사선조사의 영향은 보수력과 마찬가지로 방사선조사선량에 따라 유의적 차이를 나타내지 않았으나 소금과 인산염이 첨가된 시료구에서는 해동감량이 적게 나타났다. 냉장육의 경우 방사선조사선량이 증가할수록 TBARS값이 증가하는 경향을 보였으나 첨가물이 함유된 시료구는 대조구보다 낮은 TBARS 값을 보였고, 냉동육은 냉동변성에 의한 육질의 물리적 특성 변화가 TBARS 간에 일부 영향을 미치는 것으로 예상되었다. 적색도는 냉장육 대조구의 경우 방사선조사에 의하여 약간 증가하는 경향을 보였으나 식품첨가물이 첨가된 시료구에서는 3 kGy에서 가장 높은 적색도를 보인 이후 7 kGy 이상에서 감소하는 경향을 보였다. 그러나 냉동육은 방사선조사 및 식품첨가물의 영향에 따른 뚜렷한 경향을 찾을 수 없었다. 한편, 냄새 및 색깔에 대한 관능특성을 보면 방사선조사에 의하여 불쾌취가 높았으나 이러한 불쾌취는 아스콜빈산 첨가에 의하여 일정부분 상쇄되는 것으로 나타났다. 색깔의 경우 전반적으로 시료구에 관계없이 3 kGy 방사선조사에서 관능적으로 양호하였으며 이는 적색도와 유사한 결과를 보였다. 특히, 아스콜빈산이 함유된 시료구에서 색깔 및 냄새에 대하여 양호한 점수가 나온 결과에서 방사선조사된 고기의 냄새와 색깔에 미치는 아스콜빈산의 영향에 대한 추가 연구가 필요할 것으로 생각되었다. Microbial reduction, physicochemical property, and sensory evaluation of irradiated beef patty were investigated. The microbial counts of refrigerated beef patty were reduced to below the number of 3 logs after irradiation at 3 kGy. But no viable microorganism was detected in frozen beef patty irradiated at 3 kGy. Food additives such as nitrite, salt, phosphate and ascorbic acid did not affect on the inactivation of microorganism by irradiation. The irradiation effect on the water holding capacity was not significant, but frozen irradiated beef patty showed higher water holding capacity than refrigerated beef patty. The drip loss of irradiated beef patty did not show significant differences according to irradiation doses. Considering the influence of food additives, the irradiated beef patty mixed with salt and phosphate showed lower drip loss than that without food additives. In refrigerated beef patty, TBARS values were increased with increase of irradiation doses and showed lower values in the beer patty mixed with food additives than that without food additives. The redness of refrigerated beef patty showed highest values at 3 kGy of irradiation and then decreased with increasing irradiation doses, while in the frozen beef patty did not show distinct tendency according to the irradiation doses or food additives. In sensory evaluation, the irradiated beef patty showed unpleasant smell as compared with the non irradiated beef patty, but showed some-what higher score in smell at the sample contained ascorbic acid regardless of irradiation doses.

      • SCOPUSKCI등재

        의료보험서비스 가격의 적절성에 관한 연구 : 소득계층간 접근형평성 관점에서

        전기홍,최귀선,강임옥,Chun, Ki-Hong,Choi, Kui-Son,Kang, Im-Ok 대한예방의학회 1998 Journal of Preventive Medicine and Public Health Vol.31 No.3

        By expanding health insurance, customers will carry a smaller burden of medical costs. As a result, the number of visits to a physician increase and this result in the improvement of medical accessibility. But medical care utilization may be changed not only by insurance status but also by socio-demographic factor, economic status and other factors. The question thus remains, at which level of accessibility and what price of medical care service in health insurance will the customer and the medical care service be satisfied. The price of medical care service ls comprised of the customer's out-of-pocket money and the costs not covered by health insurance. If the price of medical care services in health insurance are appropriate, medical care utilization should not differ because of the difference in income status or the acuteness of illness. But If the price is not adequate, low income groups will receive relatively low medical care utilization, particularly in the case of chronic disease. The purpose of this study is to evaluate the differences in medical care utilization among the various income groups and those with varying acuteness of illness. The major hypotheses to test in this study are : (i) whether there are differences in medical care utilization among different income groups exist, (ii) whether differences in medical care utilization among different income groups exist with the hospital type. (iii) whether differences in medical care utilization among different income groups exist with the acuteness of illness and with age. The data was collected from the JongRo District Health Insurance Society in Seoul. A total of 118,336 persons were selected as the final sample for this study. The major findings of this study were as follows; 1. The volume of ambulatory utilization among users was statistically significant by income level. 2. Among different income groups, the volume of ambulatory utilization was statistically significant by the acuteness of illness. 3. Higher income groups with chronic diseases had a greater volume of ambulatory utilization than other groups.

      • KCI등재후보

        건강관리서비스와 만성질환 예방서비스

        전기홍 대한의사협회 2009 대한의사협회지 Vol.52 No.4

        The goal is to improve the national health level in our country. To achieve this how to manage the chronic diseases cost-effectively is very important. Population-based comprehensive Chronic Care Model approach should be arranged in the national health insurance framework. It is necessary that private health promotion services are launched in the market, but we should focus on which way of delivering preventive services can benefit in the future.

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