Journal of the Korea Safety Management & Science (대한안전경영과학회지)

Korea Safety Management & Science (대한안전경영과학회)
권호 표지
DOI QR코드

DOI QR Code

Study on Cost Reduction Device Industry ICM application development

장치산업에서 원가절감방법론(ICM)개발 적용에 관한 연구

  • Received : 2016.04.17
  • Accepted : 2016.06.20
  • Published : 2016.06.30
Download PDF
⟨ Previous Next ⟩

Abstract

IPS(Ideal Production System) is a strategic cost management establishing ideal target cost, innovating cost structure and reduction. However, IPS was commonly used in assembly industry acquiring components and using them to assemble vehicles etc. Applying IPS to steel industry is a new try and not easy because cost elements in flow manufacturing are clustered and obfuscated in a complicated way. This paper proposes ICM (Ideal Cost Management) method adaptive to steel industry. One of the biggest advantages is that ICM could classify and categorize costs in detail according to accounts and manufacturing machines. Based on ICM information, steps of extracting and maximizing ideas are followed effectively. From 2013, ICM was applied successfully to POSCO Pohang Steel Works 38 factories.

Keywords

References

  1. Ung-seong Chang(2013), "Korea Evaluation Institute Of Industrial Technology", (KEIT PD Issue Report).
  2. Byeong-guk Ahn and Yeong-hun Choi(2014), "Features and Implications of the Chinese steel industry in The Era of New normal", (POSRI Beijing office): 58-61.
  3. Jae-hwa Lim(2011), "A Study on Performance of a Phased Toyota Production System on Korean Manufacturers", (KABE: KOREA Association of Business Education) 343-364.
  4. Jae-gyu Lee(2005), "Peter Ferdinand Drucker Management Key word", 365.
  5. Hyeon-jeong Ahn(2005), "Strategy Cost Management System", (wisepost business partners).
  6. Seung-hyeon Lee and Gwang-tae Park(2007), "Literature Review of Six Sigma: Focused on Korean Research Papers(KSQM)", 35(1):97-112.
  7. Yeong-hwa Yeon(2012), "Impacts of the TPM Activity Factor on Corporate's Performances(The Korea Contents Association)", 12(1):476-484.
  8. Jin-seok Lee(2011), "Time-Driven ABC Model as a Tool of Strategic Decision: Case Study on Cost Accounting(POSRI)", 11(2):5-29.
  9. In-seon Kang(2003), "[SA4 TOC(Theory of constraints)]" TPM From active TOC Application (KORMS, KIIE 2003 spring joint meeting) : 635-638.
  10. Ibusuki, Ugo and Paulo Carlos Kaminski(2007) "Product development process with focus on value engineering and target-costing: a case study in an automotive company(International Journal of Production Economics)", 105(2): 459-474. https://doi.org/10.1016/j.ijpe.2005.08.009
  11. Yeong-joo Suh(2012), "Ideal Production System(Route Consulting)".