대한안전경영과학회지 (Journal of the Korea Safety Management & Science)

  • 제17권1호
  • /
  • Pages.321-335
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  • 2015
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  • 1229-6783(pISSN)
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  • 2288-1484(eISSN)
대한안전경영과학회 (Korea Safety Management & Science)
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TPM과 COQ 프로세스에서 시간동인 ABC시스템의 활용

Application of Time-Driven Activity-Based Costing(TDABC) for Total Productive Maintenance(TPM) and Cost of Quality(COQ) Processes

  • 최성운 (가천대학교 산업공학과)
  • Choi, Sungwoon (Department of Industrial Engineering, Gachon University)
  • 투고 : 2014.10.20
  • 심사 : 2015.03.15
  • 발행 : 2015.03.31
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초록

This study introduces the methods to apply and develop the integrated Cost of Quality (COQ) and Time-Driven Activity-Based Costing (TDABC) model for seeking not only quality improvement but also reduction of overhead cost. Inefficient and uneconomical COQ activities can be identified by using time driver which also maximizes the quality improvement for Prevention-Appraisal- Failure (PAF) quality costs. In contrast, reduction of the indirect cost of unused capacity resource using Quality Cost Capacity Ratio (QCCR) of TDABC minimizes overhead cost for COQ activities. In addition, linkage between Overall Equipment Effective (OEE) and Time Driver develops the integrated system of Total Productive Maintenance (TPM) and TDABC model. Lean OEE maximizes when an Unused Time (UT) of TDABC that are TPM losses and lean wastes reduces whereas the TPM Cost Capacity Ratio (TCCR) of TDABC minimizes indirect cost for non-value added TPM activities. Numerical examples are derived to better understand the proposed COQ/TDABC model and TPM/TDABC model from this paper. From the proposed model, process mapping and time driver of TDABC are known to lessen indirect cost from general ledger of comprehensive income statement with a better quality innovation and improvement of equipment.

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참고문헌

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