• Title/Summary/Keyword: 계약생산

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Application of Activity-Based Costing(ABC) for Modular Building Construction Indirect Costs Calculation at the Manufacturing Stage (활동기준원가계산법(Actvitiy-Based Costing)에 의한 모듈러 건축물 공장제작단계 간접비 산정 방안)

  • Lee, JeongHoon;Park, Moonseo;Lee, Hyun-Soo;Lee, Kwang-Pyo;Hyun, Hosang
    • Korean Journal of Construction Engineering and Management
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    • v.16 no.4
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    • pp.139-145
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    • 2015
  • Modular construction is combined with manufacturing production process and conventional construction industry technique. Considering characteristic of modular construction production process, manufacturing facilities require indirect costs for utilities, equipment, and overall maintenance, which can affect modular units pricing. However, current modular construction cost classification is inadvertent to reflect the manufacturing overhead costs, because it is generally added as a percentage to sum of labor, material and equipment as it called in single cost pool used. This process is easy to estimate the total construction cost at the project starting points, but it brings on misunderstanding of project profit estimations by "cross subsidization phenomenon". To prevent this situation, in this research aims to provide modular construction overhead cost handling process at the detailed indirect cost calculation for manufacturing stage using Activity-Based Costing as one of the powerful method for overhead costs estimation and allocation. Using this research results, modular construction cost estimators have more detailed cost information of modular units and prevent to misallocate indirect costs. Also, it can be utilized to aid the understanding of the company's profit structure.

Commercial Production of Seed Garlic by Tissue Culture Technique (조잭배양에 의한 씨마늘의 상업적 생산)

  • Nam, Sang-Il;Park, Ju-Hyun;Choi, Jong-In;Kwon, Ki-Seok;Uhm, Jeong-Sik
    • Proceedings of the Korean Society of Plant Biotechnology Conference
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    • 2002.04b
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    • pp.33-40
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    • 2002
  • We, Tong Yang Moolsan Co. Ltd. (TYM) set up the mass-production system for virus-free seed garlic via tissue culture technique. TYM's tissue culture technique is called as 'Multiple shoot propagation technique'. This technique can lead mass propagation of genetically homogeneous seed garlic in a short period because of its highly proliferation ,ate of in vitro shoots $(15^{10}/year)$. TYM researchers applied the technique to some selected garlic cultivars with superior characteristics and carried out Held test of productivity in the inside and outside of the country for several years. According to the yearly results of Held test with virus-free seed garlic, we ascertained that virus-free seed garlic can produce the highly yield increase (max. above 50%) and also can enhance the product quality. Consequently, we estimated that TYM's seed garlic will contribute to farmers with increase of income and can elevate the national position of garlic market in the world for its competitive power of technical and production cost.

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Changes in Corporate Governance and Competitiveness in Vietnam: Strategies for the Equitization of Vinacafe (베트남 기업 지배구조의 변화와 경쟁력: 비나카페의 주식회사화 전략)

  • Ji, Hochul;Lee, Sung-Cheol
    • Journal of the Economic Geographical Society of Korea
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    • v.18 no.4
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    • pp.415-430
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    • 2015
  • Since the late 1990s Vinacafe has gone through strategic changes in corporate governance and managements due to an increase in the introduction of coffee MNCs, a growth of global demands in sustainable coffee, aging coffee tree, and the deterioration of coffee production with climate changes in Vietnam. Vinacafe has attempted to cope with these kinds of changes through strategies for equitization. Therefore, the main aim of this paper is to identify strategies for enhancing the competitiveness of the Vietnamese coffee industry by investigating changes in corporate governance and processes of coffee production and distribution. The equitization of Vinacafe has led to the enhancement of coffee competitiveness in two perspectives. Firstly, as it has decentralized decision-making from headquarter, subsidiaries have become able to strength their competitiveness themselves by introducing new technologies, improving coffee quality, and encouraging the introduction of eco-friendly production methods through cooperative relationships with stakeholders involved in coffee production and distributions in Vietnam. Secondly, it has also enhanced competitiveness through the diversification and effectiveness of coffee managements by intensifying the flexibility of contract with coffee farmers and diversifying coffee sales and supply chains in Vietnam.

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Global-local Nexus in the Process of Media Globalization The Case Study of Global Women's Magazines in Korea (글로벌 여성잡지의 글로컬라이제이션 생산과정에 나타나는 글로벌과 지역의 상호작용)

  • Oh, Hyun-Sook
    • Korean journal of communication and information
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    • v.46
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    • pp.354-386
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    • 2009
  • Global women's magazines have been approached as a significant site for exploring the dynamic interaction between global and local forces. Unlike other global media products which are imported from overseas, global women's magazines are published through the cooperation with local companies. These ownership patterns allow local editions of global women's magazines to negotiate the tension and contradiction between the global media and local publishers. Thus, the main purpose of this research is to investigate the dialectic interaction between the global and local forces in the production of international women's magazines in Korea. To explore the dynamic interaction between the global and local forces, both globalization and localization efforts of international women's magazines which occur during the production process were examined through in-depth interviews with personnel in the magazine industry. The result of this research showed that international women's magazines are not a mere part of global media but a 'glocalized' media product, which carry local content via global formats. The form of international women's magazines seems to be more globalized or standardized, while the content (text) is relatively localized by reflecting local readers' interests and the cultural values of Korean society.

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Commercial Production of Seed Garlic by Tissue Culture Technique (조직배양에 의한 씨마늘의 상업적 생산)

  • Nam, Sang-Il;Park, Ju-Hyun;Choi, Jong-In;Kwon, Ki-Seok;Uhm, Jeong-Sik
    • Journal of Plant Biotechnology
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    • v.29 no.3
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    • pp.171-177
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    • 2002
  • We, Tong Yang Moolsan Co. Ltd. (TYM) set up the mass-production system for virus-free seed garlic via tissue culture technique. TYM's tissue culture technique is called as 'Multiple shoot propagation technique' This technique can lead mass propagation of genetically homogeneous seed garlic in a short period because of its highly proliferation rate of in vitro shoots (15/sup 10//year). TYM researchers applied the technique to some selected garlic cultivars with superior characteristics and carried out field test of productivity in the inside and outside of the country for several years. According to the yearly results of field test with virus-free seed garlic, we ascertained that virus-free seed garlic can produce the highly yield increase (max. above 50%) and also can enhance the product quality. Consequently, we estimated that TYM's seed garlic will contribute to farmers with increase of income and can elevate the national position of garlic market in the world for its competitive power of technical and production cost.

Solar ESS Peak-cut Simulation Model for Customer (수용가 대응용 태양광 ESS 피크컷(Peak-cut) 시뮬레이션 모델)

  • Park, Seong-Hyeon;Lee, Gi-Hyun;Chung, Myoung-Sug;Chae, U-ri;Lee, Joo-Yeuon
    • Journal of Digital Convergence
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    • v.17 no.7
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    • pp.131-138
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    • 2019
  • The world's electricity production ratio is 40% for coal, 20% for natural gas, 16% for hydroelectric power, 15% for nuclear power and 6% for petroleum. Fossil fuels also cause serious problems in terms of price and supply because of the high concentration of resources on the earth. Solar energy is attracting attention as a next-generation eco-friendly energy that will replace fossil fuels with these problems. In this study, we test the charge-operation plan and the discharge operation plan for peak-cut operation by applying the maximum power demand reduction simulation. To do this, we selected the electricity usage from November to February, which has the largest amount of power usage, and applied charge / discharge logic. Simulation results show that the contract power decreases as the peak demand power after the ESS Peak-cut service is reduced to 50% of the peak-target power. As a result, the contract power reduction can reduce the basic power value of the customer and not only the economic superiority can be expected, but also contribute to the improvement of the electric quality and stabilization of the power supply system.

A Study on 'Romalpa' Clause under SGA (SGA상 'Romalpa' 조항에 관한 연구)

  • Min, Joo-Hee
    • Korea Trade Review
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    • v.42 no.2
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    • pp.391-410
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    • 2017
  • This study examines Romalpa clause as an extended or enlarged retention of title clause under SGA. Under a simple retention of title clause, the seller retains title to goods supplied until the goods have been paid. A simple retention of title gives the seller super-priority interest in other creditors of the buyer without registering a charge. Aluminium Industrie Vaassen BV v. Romalpa Aluminium Ltd introduced the concept of 'extended reservation of title(so called 'Romalpa clause') in English law. It is because the Court of Appeal held that under an extended reservation about title clause the seller can trace his title into money which constitutes the proceed of sale by the buyer of goods supplied by the seller. However, since Romalpa case, the courts are reluctant to uphold the seller's extended title. Under Romalpa clause, the seller attempts to extend his protection by laying claims to new products manufactured from his goods or to proceeds of sale by the buyer. Where the seller's goods are lawfully used by the buyer to create new goods, the property in the new goods will generally vest in the buyer. It is because there has been discomfort if the seller gains the windfall profit of the new goods. Moreover, regarding tracing proceeds of sale by the buyer, the courts held that the seller must establish fiduciary relationship with the buyer. If the fiduciary requirement cannot be established, the extended retention of title clause is seen as a charge over the proceeds, and void if not registered. For these reasons, it is difficult that the claims based on the extended retention of title clause would be upheld.

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How do Merchandisers in Large Retailers Purchase Agriculture Products? (대형유통업체 구매담당자의 농산물 구매 행태에 관한 연구)

  • Woo, Young-Mun
    • Journal of Distribution Research
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    • v.16 no.5
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    • pp.123-140
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    • 2011
  • This study analyzed large distributors' trade features with local suppliers and their direct purchase features through the survey and the interview targeting some MDs(Merchandisers) in large retailers responsible for buying fresh foods (agricultural, fishery, livestock and proceeded products). As the result of conducting the survey targeting the large purchase MDs, it was found that when they select local suppliers, they importantly consider the factors of stable products supply, the quality management, the aggressive management attitude, the affordable (cheap) price, and the suggestion of differentiated goods in order. Concerning their direct purchases in local places, their preference toward the direct-purchase traders were higher than that toward vendors and whole markets as their existing major traders. Among the traders for direct purchase, they preferred farm corporations (including agricultural corporations) the most, and followed the National Agricultural Cooperative, and the unit agricultural cooperative in order. Regarding to the trades with suppliers, when they set the trade price, the merchandisers (MDs) of large distributors preferred long-term trades over 2 years, and utilized the factors of market rate(50.9%), production cost(31.2%) and sale price in the same industry(18.0%). For the local distribution organizations to aggressively counteract the changes of distribution environment in the consumption places, it needs some strategies to organize the agricultural production, to expand the production size and to specialize the distribution channels. And the supply system's continuality and stability are required, so it needs to establish the counteract system enabling to supply all year round through the link of production organizations. Additionally, as an effort to intensify the market negotiation ability, it should collect various market information from the consumption places.

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Assessment of Demand and Use of Fresh-Cut Produce in School Foodservice and Restaurant Industries (학교급식 및 외식업체에서의 신선편이 농산물 사용실태 및 요구도 평가)

  • Sun, Shih-Hui;Kim, Ju-Hee;Kim, Su-Jin;Park, Hye-Young;Kim, Gi-Chang;Kim, Haeng-Ran;Yoon, Ki-Sun
    • Journal of the Korean Society of Food Science and Nutrition
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    • v.39 no.6
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    • pp.909-919
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    • 2010
  • The purpose of this study was to investigate the demand and use of fresh-cut produce in school foodservice and restaurant industries. The subjects of this survey study were 200 school nutritionists and 70 cooks or managers in the restaurant industry nationwide. The data were collected by means of self-administered or e-mail questionnaires. Data analysis was completed using the SPSS window (ver. 12.0) program including frequency, $\chi^2$-test and t-test. Survey questions assessed the general characteristic of respondents, and the supply, use, and demand of fresh-cut produce in school foodservice and restaurant industries. Over 74% of the subjects have used fresh-cut produce. Most of the school foodservice (84.0%) kept fresh-cut produce for one day, while restaurant industry (28.3%) kept them up to three days. The nutritionists of school foodservice and managers of restaurant industry considered origin and date of production as the most important factor, respectively, when fresh-cut produce were being used. Fresh-cut root vegetable, such as potato and carrot was used mostly. The main reason not to use the fresh cut produce was due to the distrust of the fresh-cut produce safety in school foodservice and cost in restaurant industry. The main problem in fresh-cut produce use was the need of rewashing (29.9%) in school foodservice and irregular size (39.0%) in restaurant industry. These results indicate that the quality standard and size specification must be prepared with production guideline of safe fresh-cut produce.

An Integrated Cost and Schedule Control Process Model Using Earned Value Management System (EVMS를 활용한 공정-공사비 통합관리 프로세스모델)

  • Baek Seung-ho;Kim kyung-rai;Lee Yu-Seb;Lee yong-gyu
    • Korean Journal of Construction Engineering and Management
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    • v.1 no.2 s.2
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    • pp.89-97
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    • 2000
  • This research has been Initiated to provide an effective management tool for budget control of the public projects using EVMS. Barriers to implementing the tool for the domestic public projects are identified : no PMB (Performance Measurement Baseline) for budget control, management by BOQ(bill of quantity), no systematic planning and control. To eliminate these barriers, an integrated cost and schedule management process model using EVMS is proposed. This model is composed of six sub processes : organizing, scheduling, budget allocating, establishing PMB, managerial analysis, change incorporation.

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