Earticle

재정효율성 제고 목적으로 도입한 발생주의 회계와 사업예산제도의 핵심성공요인 중의 하나는 사업원가 산정을 위한 원가기준이다. 원가산정 기준의 부재를 아쉽게 생각해 온 행안부는 원가준칙을 제정하고 2011년부터 시행하기에 이르렀다. 상세한 사업 수준별 순원가 정보를 산정․공시하도록 하는 원가준칙은 지방재정운영보고서의 유용성 제고에 일조할 것이다. 그러나 원가준칙은 인건비 귀속 및 지원부서 간접비를 비롯한 간접비 배분 문제 그리고 총원가 산정상의 아쉬움을 비롯한 몇 가지 한계를 갖는다. 본 연구는 핵심 이슈 등 원가준칙을 개괄적으로 소개하고 성공적 정착을 위한 실행과제를 제시한다. 재정효율성 제고를 달성하기 위해 바람직한 실행과제 및 제안은 (i) 기관장의 리더십 발휘 및 구성원 대상 교육 및 훈련, (ii) 사업예산체계 보완을 통한 예결산 연계 및 피드백 강화, (iii) 총원가산정의 단계적 확산 (iv) 관리회계적 활용 강조, (v) 성과보고 방식의 개선: 성과관리를 위한 사업별 원가정보의 공시, (vi) 원가정보 활용 성공사례의 개발 및 ABC 개념의 적용 확대 등으로 요약할 수 있다. 원가준칙의 단계적 보완 및 유용성 제고를 위한 후속 연구 또한 권장된다.

In an aim to enhancing budget efficiency. Korean (central and local) government introduced program budget as well as accrual accounting(including double entry booking system). For the successful implementation of program budget, not only organization structure of program but also calculation of cost of programs(and/or related activities) is critical. Realizing the importance of cost accounting standards(hereafter, cost standards) for the calculation of programs, Korean local government prepared and finalized the cost standards to be effective from 2011. New cost standards will contribute to the enhancement of budget efficiency since more detailed cost information about program will be disclosed and allow various users with information they need for efficient use of limited resource . However, still there are many weakness and limitations which may reduce the potential usefulness of cost standards. Considering that most of local government officers (and parliament members) don't have basic knowledge of cost concepts(e.g., direct vs indirect cost, full cost etc). and costing techniques(e.g., ABC), it is imperative to provide adequate training and education for all potential users of cost information. Major weaknesses of new cost standards can be summarized as below; First, indirect cost allocation is done with limited version. Second, some of the costs which may need to be included in full cost is omitted considering limited experience of using cost information. Third, cost information application for the managerial accounting purposes are limited to avoid early stage confusion. Like budget system, cost system are not created and established overnight, but have to be evolved gradually through distinct stages. In this regards, not only the support from all layers in organization (including top management's commitment) but also relevent education and training are required so that probable resistance from civil officers against new cost accounting systems be minimized.

최근 기후변화가 심화됨에 따라 자연재난의 빈도와 강도가 심화되고 이로 인한 인명피해와 재산피해가 지속적으로 증가하고 있다. 정부는 풍수해에 대응하기 위해 풍수해생활권 종합정비사업이라는 개념을 도입하였으나, 관련 기준, 품셈, 관련 소프트웨어의 부재로 재해위험지역 정비사업은 설계 전후로 공사비 증액과 시공의 품질 저하 등의 문제가 발생하고 있다. 이에 본 연구는 국내 25개 펌프장의 실데이터를 통해 공사비 경험식을 산정하고 이를 적용한 개략공사비 산정 프로그램을 개발하여 충청남도 천안시의 천안천을 대상으로 개략공사비를 산정하고 이를 천안천 풍수해생활권 종합정비사업 예산과 비교 분석하 였다. 분석 결과, 도출한 개략공사비는 천안천 풍수해생활권 종합정비사업의 사업비와 80.42%의 정확도 를 기록하는 것으로 분석되었으며, 이는 본 프로그램이 실제 사업비를 산정하는데 실효성 있는 도구로 활용될 수 있음을 보여준다.

Due to intensified climate change, the frequency and severity of natural disasters have increased, leading to a continued rise in human casualties and property damage. The Korean government launched the Wind and Flood Damage Area Maintenance Project. However, because of the lack of standards, unit cost criteria, and appropriate software, issues such as increased construction costs and reduced quality have emerged. This study developed a preliminary construction cost estimation program using empirical construction cost formulas derived from 25 domestic pumping stations. The program was tested on the Cheonan Stream project in Cheonan City, South Chungcheong Province. As a result of the analysis, the estimated construction cost derived by the program achieved an accuracy of 80.42% compared to the actual project cost of the Cheonan Stream Wind and Flood Damage Area Maintenance Project, indicating that the program can serve as an effective tool for estimating real construction costs.

본 연구는 비용-편익 분석 기법을 활용해 2013년 1회계연도에 걸쳐 수행된 한국장애인고용공단의 취업성공패키지와 기존 취업지원프로그램 중 비교 우위의 대안을 탐색한 후 그 결과를 토대로 장애인 취업지원프로그램을 적정하게 제공하는 방안을 제언하는 데 목적이 있었다. 이를 위해 비용 및 편익의 귀속 주체를 참가자․비참가자․사회로 구분하고, 회계모형에 기초해 분석 모형을 구축한 후 비용 및 편익의 귀속 주체별 편익/비용 비율을 도출하였다. 참가자 관점의 편익/비용 비율은 취업성공패키지가 1.003으로 기존 취업지원프로그램 0.796보다 높게 나타났다. 사회 관점의 편익/비용 비율도 취업성공패키지가 1.012로 기존 취업지원프로그램 0.851보다 높게 나타났다. 반면, 비참가자 관점의 편익/비용 비율은 기존 취업지원프로그램이 1.323으로 취업성공패키지 1.063보다 높게 나타났다. 본 연구는 이 결과를 토대로 장애인 취업지원프로그램의 귀속 주체별 순편익 증진을 위해 필요한 사항을 장애인고용정책 입안자에게 다음과 같이 제언하였다. 첫째, 장애인 취업지원프로그램 참가자 및 사회 전체의 편익 증진을 위해서는 취업성공패키지처럼 취업 장애인에게 경제적 인센티브를 주는 제도를 도입할 필요가 있다. 둘째, 장애인 취업지원프로그램 비참가자의 편익 증진을 위해서 취업성공패키지와 기존 취업지원프로그램의 제도적 장점을 결합해 취업 친화적인 장애인 취업지원프로그램의 재구조화가 필요하다.

The purpose of this study is to recommend measures that provide adequate program for supporting disabled people’s employment based on the results of the study conducted to search for measures with comparative advantage among the Korea Employment Agency for the Disabled’s successful employment package and existing employment support programs carried out during 2013, Fiscal Year 1 by utilizing cost-profit analysis technique. As for the profit/cost share from the participants’ viewpoint, successful employment package was 1.003, which is higher than the existing employment support program (0.796). Profit/cost share from the society’s viewpoint also manifested successful employment package with 1.012, which is higher than the existing employment support program (0.851). Meanwhile, existing employment support program was 1.323 in case of the profit/cost share from non-participants’ viewpoint, which was higher than the successful employment package (1.063). This study made the following recommendations to the disabled people employment policy makers based on the results of this study. First, it is necessary to adopt a system that provides economic incentive to the employed disabled people like the successful employment package in order to increase profit for the participants of the program for supporting disabled people’s employment and for the entire society. Second, it is necessary to re-structure employment-friendly program for supporting disabled people’s employment by grafting together successful employment package and existing employment support program’s structural advantages to increase profit for the people who do not participate in the program for supporting disabled people’s employment.

본 연구는 우리나라의 전체 자활사업에 대한 비용-편익 분석을 목적으로 한다. 자활사업을 통해 투입된 비용과 자활사업을 통해 산출된 편익의 규모를 파악하고, 이를 비교 평가함으로써 자활사업의 효율성에 대해 분석해 보고자 한다. 첫째, 회계적 관점에서 (기초수급자들이 자활사업 참여 전에 근로하지 않고 기초급여에 의존하였다는 가정에 기반하여) 비용-편익 분석한 결과, 전체 자활사업의 경우 참여자 입장과 사회전체적 입장에서 순편익이 발생하는 것으로 나타났다. 둘째, 대안적 관점에서 비용-편익 분석을 실시한 결과 탈수급율과 취업률의 향상이 있을 경우 편익이 급속하게 증가하는 것으로 나타났다. 본 연구는 우리나라 전체 자활사업의 비용과 편익을 분석한 최초의 연구로서의 의의를 가진다.

This study examines the costs and benefits of Korean Self-Support Program of the National Basic Livelihood Security Act. A cost-benefit analysis is used to evaluate the efficiency of the Self-Support program. According to the analysis, the program has net value for society as a whole as well as for the average participant although the result is sensitive to the assumption of forgone earnings. The results of an alternative perspective also show that the increased exit rates (and employment rates) of participants will increase the benefits of the program substantially.

이 연구는 장애인복지 인프라가 매우 취약하던 부산지역에서 지방정부와 학계, 그리고 지역사회복지관의 연계를 기반으로 지역사회 장애인들의 복지욕구를 충족시키기 위해 실시된 장애인복지프로그램 보급사업 성과에 대한 효율성 분석에 대한 연구이다. 사회복지 프로그램에 대한 평가 기준은 다양하지만 이 연구에서는 장애인복지프로그램 보급사업의 성과에 대한 효율성을 평가하기 위해 보급사업의 성과를 논리모델에 의해 체계적으로 분석하였으며, 이 사업이 지역사회에 미친 경제적 가치를 비용편익분석을 통해 평가해보았다. 비용-편익분석의 결과로는 보급사업에서 산출되는 연평균 서비스 규모가 장애인복지관 1개소에서 산출되는 평균 서비스 규모에 비해 1.7배 정도의 성과를 발생하여, 편익/비용 비율은 1.35로 정(+)적인 효율성을 나타내었으며, 화폐적인 측면에서는 1,634,751천원의 순편익을 지역사회에 발생시킨 것으로 분석되었다.

Although Significant numbers of social service program for persons with disabilities have been implemented, virtually no research has examined the extent to which these programs impact on communities at local government level. This study examines the community outreach programs for disabilities initiated by Busan municipal government. Focusing on logic model and efficiency evaluation of the program, this article analyse various service programs for the disabilities 8 years period from 2000 to 2008. 127 thousand disabilities participated these program per year, and accessability problem were partly resolved through these programs. Improvement also occurred on the part of participating community welfare centers in term of the capabilities of planning and evaluating unit programs for the disabilities. Based on the needs of disabilities each unit program was periodically monitored by the governing agency, Busan Social Service Center for the disabilities. This outreach program also brought about the integration of the disabled and non-disabled in terms of mutual activities. Cost-benefit analysis reveled that the benefit of the outreach program was 35% higher than the cast. These Findings have implication for effective service programs for the disabilities. This community-wide evaluation research suggests that expansion of these program would produce extended positive results for the underprivileged group of service population such as the disabilities.

[연구목적] 본 연구의 목적은 국가연구개발사업인 식품 마이크로바이옴 R&D 사업의 경제적 가치를 계량화 하고 이론적 가치분석 방법을 활용하여 경제적 타당성을 평가하는데 있다. [연구방법] 연구대상 R&D 사업의 경제적 타당성은 전체 사업 기간의 투입비용을 모두 포함하여 적용하고 이를 총편익과 비교하는 방식으로 분석하였으며, 국가연구개발사업 예비타당성조사 수행 세부지침을 준용하여 미래 시장규모에 사업기여율, R&D기여율, R&D사업화성공률, 부가가치율 계수를 각각 산출하여 적용하였다. [연구결과] 실질적인 사업 투자기간(2025∼2029) 5년, 편익 회임기간(2030∼2032) 3년, 편익기간(2033∼ 2041) 9년을 반영하고, 사회적 할인율 4.5%를 적용하여 분석한 결과, 비용편익 비율(BCR)은 1.08, 순현재가치 (NPV)는 2,264백만원, 내부수익률(IRR)은 5.45%로 BCR, NPV, IRR의 분석 결과를 종합적으로 고려했을 때, 연구대상 R&D 사업은 경제적 타당성을 확보한 것으로 분석되었다. [연구의 시사점] 연구결과는 식품 마이크로바이옴 R&D 사업에 있어서 연구개발의 중요성과 효과를 입증하 는 근거로 활용될 수 있으며, 정책적 판단뿐만 아니라 민간분야에서의 연구개발 투자에 대한 의사결정에 중요 한 지표가 될 것으로 기대된다.

[Purpose] This study aims to quantify the economic value of the national R&D project on food microbiome research and development (R&D). We employ established cost-benefit analysis methodologies to assess its economic feasibility. [Methodology] The analysis considers all project-related input costs incurred throughout the project period. These costs are then compared with the total expected benefits. Following the detailed guidelines for conducting preliminary feasibility studies for national R&D projects, we incorporate coefficients for business contribution rate, R&D contribution rate, R&D commercialization success rate, and value-added rate. These coefficients are then applied to future market size estimations. [Findings] Based on a project investment period of five years (2025-2029), a payback period of three years (2030-2032), and a subsequent benefit period of nine years (2033-2041), a social discount rate of 4.5% is applied. This analysis yields a cost-benefit ratio (BCR) of 1.08, a net present value (NPV) of KRW 226.4 million, and an internal rate of return (IRR) of 5.45%. Considering these BCR, NPV, and IRR results, the study concludes that the R&D project exhibits economic feasibility. [Implications] The findings of this study can serve as evidence supporting the importance and effectiveness of R&D investments in the food microbiome field. Furthermore, these results are expected to provide valuable indicators for both private sector R&D investment decisions and public policy judgments.

비용편익분석은 정책의 시행여부와 정책대안의 우선순위를 경제학적 관점에서 판단하는 의사결정기법 중 하나이다. 국내의 경우 대규모 공공사업분야와 함께 최근 규제행정 분야 등을 중심으로 그 적용이 활발하게 이루어지고 있으나, 경찰 등 형사 정책 프로그램과 관련해서는 비용편익분석 연구가 미흡한 실정이다. 이에 본 연구에서는 충북지방경찰청 주폭척결 프로그램을 대상으로 비용편익분석을 실시하여, 주폭척결 프로그램이 경제적으로 효율적이라 판단할 수 있는지를 검증하였다. 분석결과 경찰 비용은 약 12억 6,330만원으로 산정되었고, 편익은 약 16억 7527만원으로 산정되어, 비용편익비율(BC ration)이 1.326인 것으로 나타났다. 본 연구는 경찰의 범죄예방 프로그램 효과를 경제학적 관점에서 분석했다는 점에서 향후 동 분야 관련 연구에 대한 기여를 하고 있다.

CBA(Cost-Benefit Analysis) is a policy assessment method that quantifies in monetary terms the value of all consequencies of a policy to all members of society. In the criminal justice research field, CBA is rather actively done abroad, but it is not done at home. The purpose of this study is to provide researchers as well as working-level policy makers with basic material for economic evaluation of criminal policy, in particular, CBA, and to introduce and give 'actual cases'. The case that this study addressed as CBA is 'Jupok(drunken violence) eradication program(JEP) in Korea. Obstruction of justice by drunken people has been a serious problem in a street-level police agency in Korea. JEP is a kind of community policing that tackles the problems of drunken people. JEP was initially launched September 2010 by Chungbuk Provincial Police Agency. This study analyzes the cost and benefit of the program. According to the result of CBA of the JEP, the benefit/cost ratio of JEP is about 1.326.

Objectives: The purpose of this analysis was to assess the maternal and child healthprogram in Lao PDR, which was implemented to reduce maternal and child mortality inLaos. Target areas for the project included 2 provinces (Xiengkhuang, Houaphan) with all 18 districts within them. The beneficiaries of this project included 121,000 childbearing women and 62,000 children under 5 years old (LSIS, 2012). Methods: In this study, it was done for efficiency evaluation of the assistance projects of the health sector of maternal and child health promotion program in Laos that tookplace from 2010 to 2013. We conducted a cost-benefit analysis for the evaluation of theeffectiveness of that program was being carried out effectively. Results: This evaluation adopted the Cost-Benefit analysis approach. Key findings ofthe Cost-Benefit analysis are the following: The Benefit-Cost Ratio of 1.012, Net Present Value of 84,250,000 Korean Won, an estimated Internal Rate of Return of 10.12%. These findings suggest that project activities were efficiently implemented. Conclusion: As a result, maternal and child health project in Laos has been analyzed that there was economic efficiency. Therefore, It is considered necessary and continued support expansion of program in the future. The direction of maternal and child health project in Laos, approach and community policy support must be included. Integrated approach between the program approach and overall health should be performed for healthy life habit.

인터넷과 모바일 등 비용과 효율 측면에서 새로운 성격을 갖는 뉴미디어의 출현은 기존 광 고 시장에서의 광고 전략 수립에 많은 복합성을 더하고 있지만, 이러한 뉴미디어와 전통 매체를 함께 고려한 광고 선택의 연구는 부족한 상황이다. 본 연구는 그 둘을 동시에 연구대상으 로 하여 노출과 비용을 고려해 각 매체별 광고 선택을 최적화하는 양적 모형을 제시한다. 즉 구 체적인 매체를 설정하고 실제 현장에서 얻은 데이터를 반영한 제약조건식과 목적함수식을 수립 하여 광고 전략을 선택할 수 있는 이진정수계획 모형을 제시한다. 특히 광고 노출과 광고비용을 이용한 모형을 세 가지로 나누어 두 요소의 관계에 기반해 광고 효율 측정치를 달리 설정하고, 이러한 세 가지 모형에 대해 실제 데이터를 이용하여 엑셀 솔버(Excel solver)와 오픈 솔버(Open solver)를 활용한 풀이를 보여준다. 이로써 본 연구는 의사결정자의 의사결정 도구로서 활용될 수 있는 방법을 제시하며 광고 노출과 광고비용의 관계를 최적화 모형으로 설명하는 방법론적 틀을 제안하는데 그 의미가 있다. 이 양적 방법론을 통해 각 매체에 대한 광고 효율성을 분석, 비교하며 최적의 광고 전략을 도출할 수 있는 모형을 제안한다. 또한 최적의 광고 선택을 도출하 는 과정과 그 결과에 대한 분석을 통해 기업의 광고 전략을 논의한다.

Since the arrival of new media such as the Internet media through PCs, laptops and smart phones, the complexity in the firm’s advertisement strategy such as the media selection, the schedule of exposures and the number of repetition has increased. This study focuses on the selection of the advertisement media and the exposure planning and schedule among all the conventional and the new media. In particular, it proposes binary integer programming models on the optimal selection of different advertisement types and exposure times between different medias and also within the same media including the conventional medias and the new media, and discusses the efficiency of the selected media decision based on three measures, expressed as objectives in the models, the cost, the number of exposure and the ratio of the cost and the number of exposure. This study selected some representative media from each media category and collected the real data about them, which is needed in constructing the decision models and solving the models. Based on the acquired knowledge in the step of data collection, the components of the models, constraints and objective, are constructed. After calculating all parameters for the models from the data, the models are solved by two solvers, the Excel Solver and the Open Solver. The optimal solutions obtained by the solution methods give us useful information and insight about the advertisement strategy.

최근에는 모수(Parametric) 추정방법을 적용한 전산모델들이 개발되어 비용분석을 보다 효율적으로 예측할 수 있는 용도로 사용되고 있는 추세이다. 본 연구에서는 유도무기체계 분야 중 유도조종장치에 대한 데이터 경험치 를 활용하여 공학적 추정 방법과 상용전산모델(Price H, HL, M, S)의 비용분석을 수행하고, 그 결과를 분석하여 차 이점과 원인을 파악하였다. 전산모델의 수치적 데이터로 살펴 본 바에 따르면 유사장비 데이터베이스와의 비교 값을 근거로 하여 보정된 결과 값을 도출한 후, 공학적 추정방법으로 산정된 금액과 비교결과 근사한 수치를 보여 보정작 업을 통한 데이터의 신뢰도가 향상됨을 알 수 있었다. 본 연구에서 개발비 추정 시, 많은 부분을 불확실한 요소에서 추정하였으나, 객관성을 확보할 수 있는 전산모델을 선택하여 사례를 연구함으로서 신뢰성을 높일 수 있었다. 이는 기존의 축적된 개발비 데이터에 근거하여 변수를 중심으로 한 추정방법을 기초로 합리적인 추정방법으로도 활용할 수 있음을 비용분석의 전산모델 보정(Calibration)을 통하여 밝혀냄으로써 보다 효율적인 비용 예측 기능에 일조할 것 으로 사료된다.

In recent years, computational models using parametric estimation method have been developed and used widely for efficient cost analysis. In this research, by applying experienced data from Guidance and Control Systems in Missile System field, the cost analysis for engineering model and commercial computational model(Price H, HL, M, S) are conducted and its result is analysed, so that the difference between two models and its grounds are apprehended. Comparing the calibrated value of computational model based on the data base of similar equipment and the cost from the engineering estimation, the two results are very close. It means that the credibility of data is enhanced through calibration. Also, for cost analysis of similar components in the future, the method for calibration of the computational models is also examined. When estimating development cost in this research, although many parts have been estimated through uncertain elements, the reliability could have been enhanced by applying computational model which secures objectivity. It is a very reasonable estimation method by utilizing calibration of the computational models based on existing accumulated development data.

본 연구는 지자체 원가동인의 비용배분 효율성에 대해 재정운영표상 사업순원가 대비 관리운영비 비 율을 사용하여 분석하였다. 또한 원가동인의 비용배분 효율성에 영향을 미치는 지자체의 특성 요인을 구체적으로 규명하였다. 본 연구의 분석결과는 다음과 같다. 첫째, 지자체 주민 1,000명당 공무원 인원수가 많을수록, 주민 1,000명당 사업 수가 많을수록, 주 민 1,000명당 예산규모가 클수록 사업순원가 대비 관리운영비 비율이 유의적으로 감소하여 비용배분 효율성이 제고되었다. 둘째, 예산규모 대비 사업 수가 적은 경우, 지자체장이 연임한 경우, 지자체가 비수도권인 경우에 원 가동인의 비용배분 효율성이 제고되었다. 따라서 지자체는 향후 사업계획과 예산편성 및 원가배분 시 본 연구의 결과로 규명된 원가동인의 비 용배분 효율성에 영향을 미치는 요인을 적절히 통제 및 관리함으로써, 지자체 재정이 고정비 성격의 관 리운영비보다 공공서비스를 지역 주민들에게 직접 제공할 수 있는 사업순원가에 적절하게 배분될 수 있도록 노력하여야 할 것이다. 본 연구의 공헌점은 원가동인의 비용배분 효율성에 영향을 미치는 지자체의 특성 요인을 구체적으로 규명하여 지자체에 제시하였다는 점이다. 또한 본 연구는 지자체의 재정운영표상 사업순원가 대비 관 리운영비 비율을 사용하여 지자체 비용 배분의 적절성 분석을 통한 편성예산의 정책사업집행 여부를 사후적으로 실증분석하였다는 차별성이 있다.

This study analyzed the cost allocation efficiency of local governments cost drivers using the ratio of administration costs to program net costs in the statements of operations of local governments. In addition, the specific factors of the local governments that affect the cost allocation efficiency of cost drivers were identified. The results of this study are as follows. First, the higher the number of government employees per 1,000 local residents, the greater the number of public service programs per 1,000 local residents, and the larger the budget size for per 1,000 local residents, the ratio of administration costs to program net costs decreased significantly, thus improving the cost allocation efficiency. Second, the cost allocation efficiency of cost drivers is improved when the number of public service programs is small compared to the budget size, when the head of local government is reappointed, and when the local government is a non-capital region. Therefore, local governments should strive to ensure that their finances are properly allocated to the program net costs of providing public services directly to local residents rather than to the administration costs, by appropriately controlling and managing factors that affect the cost allocation efficiency of the cost drivers identified as a result of this study for the future public service program planning, budget compilation and cost allocation. The contribution of this study is that the specific factors of local governments that affect the cost allocation efficiency of cost drivers are identified and presented to local governments. In addition, the differentiation of this study is the empirical analysis of the policy program execution of local governments budget, using the appropriateness of the local government's cost allocation measured by the ratio of administration costs to program net costs in the statements of operations of local governments.

BACKGROUND AND OBJECTIVE The quality of life (QoL) of patients with chronic disease could be lowered by the lack of their education and limited understanding about the treatment and disease. QoL is important for the treatment success because low QoL may negatively affect patients’ treatment or drug adherence. Thus, the “Chronic Disease Management (CDM)” program was implemented to help patients improve their QoL and treatment adherence in Korea. This study was aimed to evaluate the cost-utility outcome of a hypothetical CDM program for hypertension and diabetes patients. METHOD We conducted cost-utility analysis of the CDM program for both the registered and non-registered groups at baseline, 1-, 4- and 10-year follow ups with a limited social perspective. The costs for operating CDM program and direct/indirect medical cost were discounted at 5%. The main outcome measure was incremental cost-utility ratio (ICUR). Sensitivity analyses for discount rate were performed to assess the robustness of the results. RESULTS The CDM program increased patients’ QALYs by 0.044 per patient (from 0.902 to 0.946). The incremental cost was 237,431 won per person and the ICUR was 2,762,950 won/QALY. In addition, when the ICUR is calculated by reflecting the reduction cost for 10 years after the completion of CDM program, the ICUR becomes negative from 4 years later. ICUR/GDP is 0.29 at the first year of CDM program. DISCUSSION AND CONCLUSION This study showed that the CDM program could be cost-effective for patients with hypertension and diabetes. We suggest the current CDM program to be expanded in Korea.

In order to predict and analyze the LCC during rolling stocks’ maintenance phase, provide the important support for the decision during rolling stocks’ design, production, operation and disposal, mitigate the risks for high expenditure, the LCC prediction software is developed with VBA programming language in Microsoft Excel environment based on various rolling stocks’ maintenance scenarios. This software can collect the LCC input and predict the LCC during rolling stocks’ maintenance phase. The data input is based on the history data and RAMS information for each system and approved by the engineers. This software is validated by several systems and a specific metro project. It shows very wide applicability for LCC prediction for comparing and analyzing for customer and design and friendly interface to the users.

This paper contributes by incorporating works addressing supply chain coordination and investing in setup reduction program. Consider a two-echelon, EOQ-like inventory system consisting of a supplier and a buyer. We assume that both the supplier and the buyer can invest in setup cost reduction programs in order to benefit from small order sizes. However, the costs of investing in setup cost reduction programs are different for the two parties, leading to mismatches in individually optimal setup costs and order cycle times. We propose a supply chain coordination contract that makes use of quantity discount as an incentive transfer scheme for supply chain coordination.

Background: This study evaluated the cost-effectiveness of 21 different national dyslipidemia screening strategies according to total cholesterol (TC) cutoff and screening interval among 40 years or more for the primary prevention of coronary heart disease over a lifetime in Korea, from a societal perspective. Methods: A decision tree was used to estimate disease detection with the 21 different screening strategies, while a Markov model was used to model disease progression until death, quality-adjusted life years (QALYs) and costs from a Korea societal perspective. Results: The results showed that the strategy with TC 200 mg/dL and 4-year interval cost \4,625,446 for 16.65105 QALYs per person and strategy with TC 200 mg/dL and 3-year interval cost \4,691,771 for 16.65164 QALYs compared with \3,061,371 for 16.59877 QALYs for strategy with no screening. The incremental cost-effectiveness ratio of strategy with TC 200 mg/dL and 4-year interval versus strategy with no screening was \29,916,271/QALY. At a Korea willingness-to-pay threshold of \30,500,000/QALY, strategy with TC 200 mg/dL and 4-year interval is cost-effective compared with strategy with no screening. Sensitivity analyses showed that results were robust to reasonable variations in model parameters. Conclusion: In this study, revised national dyslipidemia screening strategy with TC 200 mg/dL and 4-year interval could be a cost-effective option. A better understanding of the Korean dyslipidemia population may be necessary to aid in future efforts to improve dyslipidemia diagnosis and management.

In industrialised countries, innovation is a key source of economic growth. Rrsearch is a key driver of technological innovation and involves the process of systematic investigation and/or experimentation to discover new knowledge. The Governments'industry innovation policy supports a business focus on Research and Development (R&D) through a range of programs in order to achieve these aims. The Innovation Statement (DISR 2000, 20010, launched by the Australian Prime MinisterJanuary 2001, commits an additional ${\$}$3 billion over five years to encourage and support innovation. The Australian Government aims toworld competitive firms and strong research capability in industry to strengthen Australia's international competitiveness and increase national prosperity. It develops policies and programs to enhance investment in innovation. The Australian Government has established a number of R&D funding support programs aimed at increasing the level of R&D in Australia. The backbone of these programs is the tax concession program, which is made up of the 125 per cent R&D tax concession, the 175 per cent premium tax concession and the tax offset. Over 4000 businesses take advantage of the tax concession scheme, which costs the government around ${\$}$400mi11ion a year. This cost is expected to rise to over hall a billion by 2005-06 (commonwealth or Australia, 2003). Ensuring these resources are invested where they provide significant national economic benefits is a major policy issue. In this sense, this paper looks at the appropriateness, effectiveness and efficiency of the R&D tax concession with costs and benefits analysis.