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원가회계 의료기관 S대병원의 abc 개발사례

원가회계 4 조 의료기관 S 대 병원의 ABC 개발사례목차 서론 - ABC 도입배경과 목적 - S 대 병원의 ABC 특징 본론 ‘ 사례병원의 ABC 프로젝트 ’ - 가치창출 프로세스 - 손익 산출체계 - 원가흐름 - 원가계산단계 - 일산병원의 ABC 시스템과의 차이점 - 사례기업의 ABC 성공요인 결론 - 활동동인 한계 - ABC 도입 후 차이점ABC 도입 배경 1. 높은 인건비 비율로 정확한 원가정보를 산출할 필요성 대두 2. 병원사업은 고가의 장비가 많고 그 활동 또한 매우 복잡하다 . 3 . 의사를 중심으로 서비스가 수행 3. 한 사람이 수행해야 하는 활동이 많다 . 4. 원가대상이 수가 많고 , 분명하지 않다 . 5 . 관리활동을 산출물인 원가대상과 연계 할 수 있는 활동동인을 구하기 어렵다 .ABC 도입목적 ‘ 정확한 조직 별 손익 정보를 산출 ’ 1. 체계적인 성과관리시스템 도입 2. 수가 신설 시 적정수가 산출 3. 고가의 장비에 대한 합리적 원가배분 기준S 대 병원 ABC 사례특징 전문가 단체 특유의 가치관이 존재하기 때문에 집단 간에 충돌이 쉬움 . 2. 이해관계자의 종류의 다양성 - 조직구성원을 득하기 위한 정확한 데이터 취득 필요 . 3. 직접비보다 간접비 비중이 큼 4. 배부가 필요한 간접비의 발생이 다양하다 .가치창출 프로세스손익산출체계 시행모델과 처방모델을 별도로 구분하지 않고 시행모델의 자료를 치환하여 처방모델을 생성손익산출체계원가 흐름 공통비 개별화하여 각 부서에 배분 2. 각 부서는 배부된 자원을 활동에 배분 3. 원가대상에 활동집계 4. 원가대상에 집계된 비용들이 최종산출물인 의료행위에 배분원가 계산 단계 - 회계 , 인사 , 물류에서 발한 금액 - 수작업 생성 및 자체 계산한 원가 - 부서별로 금액을 CC 로 배분 - 공통비 배부 ( 관리비 , 인건 비 , 감가상각비 ) - 비 처방 재료비 배부 - 활동 간 배부 - 활동으로 집계된 원가를 행위에 배부일산병원 ABC 시스템과의 차이점 일산병원 - 3 단계 원가계산 시스템사례기업의 ABC 성공요인 - ABC 적용 범위 및 활동 수 정의 - 경영진의 강력한 의지 - 성과평가와의 연계성 ABC 프로젝트가 성공하기 위해서는 ABC 설계와 구축도도 중요하지만 , 경영진의 강력한 지지 표명 그리고 성과평가와의 연계 또한 중요 .활동동인 한계 – 정확한 원가동인 파악이 힘듦 결론ABC 도입 후 차이점 + 이전보다 정확해진 원가정보의 산출 + 투명한 병원 이미지 제고 + 체계적인 성과평가 시스템 + 조직구성원의 원가의식 (Cost Mind) 제고Q A 4 조 발표를 마치겠습니다 감사합니다 {nameOfApplication=Show}

경영/경제| 2014.01.03| 15페이지| 3,000원| 조회(222)

원가회계, ABC, ABC사례, 원가동인, 활동동인, abc 성공도입, 병원abc

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Teamwork and Motivation

Teamwork and Motivation 여태경 백효성 밤브수렌Outline 1 . Brief Introduction to the story 2. Problems that we thought 3. We thought about how to motivation. 4. How to book-based motivation. 5. Motivation PlanAbout a Story You are owner of manufacture company. The company Manufactures widgets. High sales, M any rejects. 50 Employees in 4 departments.Problems that we thought Working Environment Relationship Wage Technical ProblemMotivations that we thought Regularly Meeting Rewards Education (Training) Improvement of working environmentBook-based motivationBook-based motivation Goal Setting Psychological empowerment Bonuses Skill-based pay Profit sharingMotivation Plan Goal Setting Education of Technical part Incentives Psychological empowermentTHANK YOU{nameOfApplication=Show}

경영/경제| 2014.01.03| 9페이지| 2,000원| 조회(71)

조직행위, motivation, Teamwork

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프리미엄 아이스크림 시장 SWAT, STP, 4P분석

COLDSTONE -creation of ice creamContents Marketing Team 1 minorsProject Introduction Market and Customer Analysis SWOT Analysis Competitor Analysis Segmentation, Targeting, Positioning 4P Strategy New Marketing Strategy-4p ContentsProject Introduction1. Project background Ice cream market reaches about $ 2 trillion Of these, 40% is premium ice cream Baskin-Robbins monopolize domestic premium ice cream market Cold Stone in the United States is successful premium Ice-cream brand Entering Korea 7years but market share is low Cold Stone Products have a recognized Satisfactory in U.S, why in Korea, have not been entirely successful2. Project Topic High product quality Excellent funding of CJ Premium Ice cream entry in third place until 2013 Currently the market share of Cold Stone in Korea is low Proposing the marketing strategies through market shareCompany Introduce Cold Stone + Creamery “Cold Stone” brand name for a cold granite stone , “Creamery” is a dairy producing diary products with. However, the need for the wellness and diet steady increase café store, new menu etc. Consumer is continually being expanded.3. Changes in the premium ice cream market ③Premium ice cream Refreshment Comeptition expansion Previous Competition Espresso Café Competitors Bakery Category Competitors New Ice cream Competitors . Limited competition in the premium ice cream is no more nonsense! Refreshment competition age now! So ! How to gain a competitive advantage in the market ? Expansion of the competition categories 3. Changes in the premium ice cream market ④Customer AnalysisThe girls? Increased income level + social advancement →expansion of purchasing power Strong consumption subject Trendsetter! Consumption patterns affected by emotional value! REFRESHMENT Market’ major costomers ? To be successful, Catch woman’s heart” Maeil Economy (2008.09 ) “Marketing for single woman Korea Economic (2008.09 ) Women of marketing differentiation, 'emotion'“ Korea Economic Research Institute (200ppeal to emotion Experiential Competitor Analysis Natural Ice cream Cholesterol, 0% Pleasures of the body Healthy donuts The taste of the best The best taste and quality For luxury Restaurant Enjoy the new taste for a whole month Drinking culture Creation of culinary space Satisfaction of the senses2008 Marketing Team Project Infinity 8 3C Analysis - Competitor 1. Competitor Map 친절한 서비스 After-Sale Service CJ 의 품질보증 교환 or 환불 산지 직송 원료 신기한 제조법 다양한 조합 고급스러운 개성표현 Coffee Fruit beverage Pudding Premium Ice cream : Baskin- Robbins,Natuur Haagen-Dazs, etc. Gelato Ice cream: Gusttimo , plalzzo , Fruit Ice cream : Ice Berry, Can-More Yogurt Ice cream: Redmango , Yonine ,etc.2008 Marketing Team Project Infinity 8 2. Selecting CompetitorSTP Segmentation, Targeting, PositioningDemographic – Observation ① Date: 2012. 05. 12 Time: From 3PM to 7PM Place: Sangam franchises, Dongguk university Purpose: Identifying Cold Stone’s major customers’ sex and age to choose the target Segmentation1. Demographic – cream mixed on a cold granite plate by professional staffs Everyday fresh ice cream and waffle that are manufactured daily Well-being indulgence from concerning customer’s healthPrice Offering various flavors of ice cream with relatively higher price – setting the luxurious image of the brand Less attracted customers due to the burdensome price Fresh ice cream and the instant mixing of Cold Stone worth its high pricePlace Direct management from the headquarter, Franchise type Less number of shops compared to its competitors (52 shops in Korea and 800 shops of its competitors) Intriguing windowpanes without concrete walls Harmony of the colors black and red, and the shops lightingPromotion Fun marketing – Every staffs sings a Happy Song when someone donates, X-Factor (throwing and taking the ice cream), Showing the mixing ice cream Connected promotion with CJ One Giving coupons annually Social commerce e.g. Groupon , Ticket Monster Conveying by word of mouth Various gift certificates, 2. Store interior change to clean Red Black for increase comfort 1) The present state: Because of the narrow store interior, resting place is small 2) Improvement scheme: Modified medium and large cafe shop STORE EXPENTION Place1. Store Remodeling ③ - Strategies for visual satisfaction 3. Change the store (U.S. model to Korea model) 1) The present state : Align the display position of the average height of Americans is too high to watch the making process for Korea women 20s 2) ) Improvement scheme : change to Korea women 20s eye level STORE CHANGE Place2. Improvements of menu- Strategies for visual satisfaction 1. Change the menu paper 1) The present state : Present menu paper wrinkle easily and text is too small 2) Improvement scheme : Combination/order the ice cream by Touch screen display TECHNOLOGY Place3. Store Expansion plan Economically active population (Thousand people) Gyeonggi 5,733 Seoul 5,148 Busan 1,676 Gyeongsang 1,572 Gyeongbuk 1,378 Inchon 1,326 Daegu 1,190 Chungnam how}

경영/경제| 2014.01.03| 82페이지| 4,000원| 조회(474)

마케팅, 4P, STP, 베스킨라빈스, 하겐다즈, 나뚜루, swat, 콜드스톤, 프리미..

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콜드스톤 4P 마케팅 보고서

1. Environmental Analysis of the Premium Ice cream MarketEconomic Environment Expand of the Premium Ice cream Market, premium ice cream companies have continued expand sales channels. Premium ice cream entrenched position as favorite food for four seasons Purchasing Power - Floating population of the region located the stores  Exchange rateRecent U.S. financial crisis and economic recession with a surge in currency exchange rates or import and sell overseas brands, companies that operate internationally renowned chains are facing a crisis. As the exchange rate rose 40% or more, the royalties to the main office also rose more than 40%.<중 략>Ice cream from Cold Stone corresponds the current well-being trend. Therefore, it have to put emphasis on such points. There are flavors such as yogurt or sinless sans fat that reduce the content of fat and calories and increase the healthy ingredients such as lactic acid bacteria. And when toppings like wine, raspberry, and mandarin are mixed in the ice cream, customers can get way healthier products than other brands. Also, products are highly hygienic since they create ice creams in the store everyday and mix it right away. Mix-ins are also disposed immediately after passing the expiration date. Also, the second suggestion is to make a new size of the ice cream cup. According to the research that we had

경영/경제| 2014.01.03| 16페이지| 2,500원| 조회(126)

마케팅원론, 콜드스톤, 프리미엄아이스크림, 콜드스톤 4P, 콜드스톤 마케팅 보고..

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Communication of Posco

2008111512 Kang Dong Ik 2008111270 Yeo Tae Kyung 2010111310 Park Kum Ho *4MAN*1.Introduction 2.Communication? 3.POSCO 4.ConclusionIntroduction 01Introduction 2008111512 Kang Dong Ik 2008111270 Yeo Tae Kyung 2010111310 Park Kum Ho Team Member And He is gone..Introduction Remember ? Our Topic Our TargetCommunications 02Communication Communication = the process of sending and receiving symbols with attached meaningCommunication Channel = the Pathway Through which messages are communicated Source Receiver Feedback channel Noise CommunicationCommunication Channel Higher Level Lower Level Lower Level Higher Level Upward Communication Downward Communication Lateral Communication Communication Flows CommunicationCommunication Channel Higher Level Lower Level Communication Barriers In interpersonal Communications, Barriers can easily create communications Problems Interpersonal Barriers Selective Listening Filter Physical Distractions Semantic Barriers CommunicationPOSCO 03POSCO POSCO’S VISIONSmart workplace? Innovation Business Insight/Idea Synergy How: Cooperation with Google Purpose: To create synergy by communicating freely, without and wasting time Includes: Social media, moble,cloud computing Active since December 2012 POSCOSmart workplace? Market Info Plan Tech Development Can access information about Executive staff officer to personal interests and professional needs All the information is shared by different departments – can communicate and monitor in different location POSCOChange in Competition Before : simple competition between corporations Now : competition within the corporation regarding “value chain” According to world-wide research facility Gartner, by 2015, communication will take up to 90% in all business field. POSCOAdvantage of Smart Workplace PC based cooperation Video conference increase = 14% decrease in business trips = 30% decrease in expense POSCOAdvantage of Smart Workplace 2) Constant update on schedule - Any change in schedules are updated straight away POSCOAdvantage of Smart Workplace 3) Online communication within departments - Increase in communication between employees and executives Decrease in paper prints – 77% Decrease in paper reports – 71% - 20% POSCOAdvantage of Smart Workplace 4) Translator Program A program which can directly translates other languages POSCOAdvantage of Smart Workplace 5) From “Smart” to “Speed” Workplace Smart workplace can also be accessed with phones , table PCs, and laptops. Can work while not in office Decrease in approval signing time to 68% - Increase in work speed cooperation POSCOPOSCO PIRI POSCO In( 人 , in) Real time Interaction Personal Connections Real time Interaction Various CommunicationPOSCO POSCO POSCO’s Internal Blog Horizontal Communication Run an Idea Contest Shared Problems Improvements Reported to ExecutiveConclusion 04Conclusion ConclusionConclusion As a Democratic Company, Posco Corporate Strategy Culture Goal Achievement Crisis Management Importance of Internal CommunicationConclusion Problems Solutions One man fade away after mid-presentation Final Exam has come Each’s Time to take on become longer Each’s Time to prepare become ShorterQ A Re ference Terms – OB Text book www.wikipedia.org / Smart Workplace – http:// Blog.posco.com (hello 포스코 ) PIRI(SNS) - http :// www.segye.com/Articles/NEWS/ECONOMY/ Article.asp?aid =*************0 subctg1 = subctg2 = POSCO - http://Blog.posco.com (hello 포스코 ) Conclusion 기사 - http:// www.breaknews.com/sub_read.html?uid= 172533{nameOfApplication=Show}

경영/경제| 2014.01.03| 27페이지| 3,000원| 조회(113)

OB, 조직행위, communication, posco, 기업커뮤니케이션, 기업C..

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