지원사업
학술연구/단체지원/교육 등 연구자 활동을 지속하도록 DBpia가 지원하고 있어요.
커뮤니티
연구자들이 자신의 연구와 전문성을 널리 알리고, 새로운 협력의 기회를 만들 수 있는 네트워킹 공간이에요.
논문 기본 정보
- 자료유형
- 학술저널
- 저자정보
- 발행연도
- 2014.7
- 수록면
- 416 - 424 (9page)
이용수
초록· 키워드
오류제보하기
The purpose of this study is to analyze the cost of dental implant by top down method and, on that basis, to provide salient information for the suitable standard of dental insurance fee. A survey data and accounting documents from 36 samples of dental clinics secured with the organisation authority are used and analysed for extracting the representative sample of dental clinic. A researcher visited the dental clinics in person and conducted additional interviews in the omitted case of accounting documents. A dental implant cost by top down method was estimated to 1,430,000 won. Labor cost accounted for 43% of the total cost structure, ranking it 1st and, management cost, material cost and interest cost on investment cost in order are investigated. Labor cost counts of the total cost that shows the similar aspect to the existing result. Cost in cost accounting of medical care would be used for the judge that cost pursed value for dental service, not price or fee.
목차
ABSTRACT
Ⅰ. 서론
Ⅱ. 연구대상 및 방법
Ⅲ. 연구결과
Ⅳ. 고찰
Ⅴ. 결론
참고문헌
참고문헌 (34)
참고문헌 신청
1. [학위논문] - Moon WC. / 2000 / A Study on construction of the hospitals'cost-accounting system for rational computation of the charge for medical care insurance / Kwangju University
2. [학술지(정기간행물)] - Park MH / 2000 / Comparison analysis of a cost price for dental prosthetic restoration 22 (1) : 153 ~ 178
3. [보고서] - Lee JB / 2006 / Dental prosthodontic service and aftercare cost: Focusing on full and partial denture : 4 ~ 41
4. [학위논문] - Kim JH. / 2011 / A study on the constructive cost estimation model development of the defense information system soft ware project / Hannam university
5. [학술지(정기간행물)] - Shin YS / 2012 / Accounting survey of medical institutions to improve relative value by type of medical practice / Natl Health Insur Corp/Korea Inst Health Soc Affairs Policy Rep 25 : 234 ~ 255
2. [학술지(정기간행물)] - Park MH / 2000 / Comparison analysis of a cost price for dental prosthetic restoration 22 (1) : 153 ~ 178
3. [보고서] - Lee JB / 2006 / Dental prosthodontic service and aftercare cost: Focusing on full and partial denture : 4 ~ 41
4. [학위논문] - Kim JH. / 2011 / A study on the constructive cost estimation model development of the defense information system soft ware project / Hannam university
5. [학술지(정기간행물)] - Shin YS / 2012 / Accounting survey of medical institutions to improve relative value by type of medical practice / Natl Health Insur Corp/Korea Inst Health Soc Affairs Policy Rep 25 : 234 ~ 255
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UCI(KEPA) : I410-ECN-0101-2016-515-001070350