• Journal of Korean Society of Industrial and Systems Engineering
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• v.19 no.37
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• pp.9-20
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• 1996

The writer has made efforts to solve the weaknesses of the traditional systems through reconstructing cost information systems by introducing 'logical circuit concept' instead of account. As the new designed systems also allow the basic thought of double entry, they are compatiable with the traditional ones. For this, the writer included both monetary and physical information in the systems, replaced the concept of debit & credit with the concept of inputs & outputs, and changed transfer concept between accounts based on reverse logic into flow concept between unit systems based on proceeding logic.

• Information and Communications Magazine
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• v.25 no.6
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• pp.12-17
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• 2008

조선산업은 노동집약형이면서도 기술집약적인 성격을 동시에 지니는 전통산업으로 고부가가치 산업으로의 업그레이드를 위해 IT융합 기술을 접목시켜야 한다. 본고에서는 조선 산업에 IT 기술을 도입하여 생산 공정 혁신, 핵심기술 개발 등으로 원가절감, 안전한 고품질의 선박개발, 환경 개선 등의 효과를 거두기 위해 조선산업에 IT기술을 융합하기 위한 IT 기반 선박 토탈 솔루션 기술에 대해 살펴보고 추진방향을 제시하고자 한다.

• Information and Communications Magazine
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• v.13 no.9
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• pp.77-85
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• 1996

PSTN에서의 과금은 해당 서비스에 대한 착신 지역 및 사용 시간(period)과 서비스 시간대에 국한된 것이었고, N-ISDN에서는 패킷 처리에 따른 데이타량이 추가되었다. 광대역 종합 통신망에서는 ATM Traffic이 가지는 다양한 서비스들의 특성에 맞게 요금을 산정하기 위해 과금 방식의 유연성, 과금 처리의 신속성과 정확성이 요구된다. 과금은 교환기 자원의 이용에 대한 use rate를 부가하는 것으로 초기 망구축 시에는 ATM Mind확장을 위해 망 운용자의 정책적인 결정에 의해 부가될 것이며, 그 이후 서비스에 대한 반대급부와 서비스 원가주의에 의해 결정될 것이다. 본 논문에서는 광대역 종합 통신망에서 권고된 프로토콜 중 과금에 관련된 요소를 제시한다.

• Journal of Korean Society of Industrial and Systems Engineering
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• v.18 no.33
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• pp.161-171
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• 1995

When physical distribution cost can be correctly measured, its management can also be efficient. Thus the primary objective of the study is to develop systems for measuring correctly physical distribution cost. The systems have two aspects : the One is the consumption of the resourses(materials, labor service, the other services), the other is the creation of physical distribution services(transportation, storage, cargo, packing, distribution conversion, management). By measuring the cost through the systems, the commoditization of the physical distribution services is possible and measurement of the cost and revenue can also be reasonable ,which makes its management efficient.

• Proceedings of the Korea Association of Information Systems Conference
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• 2004.05a
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• pp.202-213
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• 2004

An effective use of information and communications technology is thought of as critical for achieving corporate competitiveness. This study identifies patterns of corporate use of communications technology, and examines how the use of those technologies is associated with business strategies and the level of information intensity. A survey study on a sample of Korean corporations shows that the use of communications technology is closely related both to business strategy and information intensity, and that communications technologies can be divided into two types in terms of their usage pattern. The structured communication technology is found to be related to the tools and services that support structured tasks, and the The unstructured technology to the tools the use of which is less structured and more flexible. Cost-based strategy is found to be closely related to the use of structured communication technology, while differentiation strategy is closely related to the use of unstructured communication technology.

• The Journal of Information Systems
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• v.21 no.3
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• pp.45-70
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• 2012

Based on the usage levels of target costing systems(TCS) and information technology (IT) infrastructure, this study aims to develop a framework useful for classifying four types of knowledge management(KM) strategies in manufacturing firms: process-oriented, product-oriented, mixed and negative. We adopted a multi-methodological approach by mixing both qualitative and quantitative methods. Before developing a framework, through a case study of the H Motor Company in Korea, this paper investigated and showed the functions of TCS in the management of tacit knowledge. The results from the case study indicated that with the use of TCS, a firm can create, transfer, and share diverse kinds of tacit knowledge among employees for the facilitation of process innovation. We also empirically confirmed the four types of KM strategies, and demonstrated the characteristics(i.e., size, total sales, age, and knowledge intensity) of the organizations adopting each strategy.

• Proceedings of the Korean Information Science Society Conference
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• 2008.06b
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• pp.469-472
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• 2008

건설부문의 정보화를 위해 국토해양부는 건설CALS(Continuous Acquisition & Life-cycle Support)사업을 추진하고 있다. 건설CALS란 건설사업의 설계, 시공, 유지관리 등 전 과정의 생산정보를 발주자, 관련업체 등이 전산망을 통하여 교환 공유하기 위한 정보화 전략이다. 건설CALS사업은 시스템 개발 부문과 건설정보 표준화 부문으로 구분할 수 있는데, 개발된 시스템으로는 건설사업관리시스템(건설사용, 발주기관용), 시설물유지관리시스템, 건설인허가시스템, 용지보상시스템, 건설CALS포탈시스템 등이 있다. 건설CALS시스템에는 건설사업의 공정관리, 원가관리, 안전관리 등의 많은 기능이 있음에도 불구하고 최근 그 중요성이 부각되고 있는 환경관리 기능은 없는 실정이다. 본 논문에서는 건설CALS시스템의 현황을 분석하고 환경관리가 가능한 체크리스트와 매뉴얼을 개발하여 시스템으로 구현하기 위한 방향을 제시하고자 한다.

• Management & Information Systems Review
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• v.29 no.4
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• pp.287-304
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• 2010

In spite of the variety of business environments around start-up firms, almost all existing studies on business strategy of new IT firms. The purpose of the present research is to examine the relationships of the corporate capability, competitive advantage and performance of IT enterprise. There was much research for IT enterprise in other lands, but there was a little in Korea. Through previous literature, we can't find differences between IT enterprise strategies and common corporation strategies. So this research treats new strategies of IT. This research is explanatory and three research questions. This research focuses on the determining factors(corporate capability, competitive advantage) and management performance of IT enterprise in Busan area. In order to test the established 3 hypothesis, several multi-variate analyses are used. Factor analysis is used to reduce the competitive advantage question to its underlying factors. Finally, multi-variate regression and analysis is used to determine whether performance differences The result of this study would be useful to practitioners on management and entrepreneurship. Finally, this study is expected to encourage entrepreneurs to create new possibility in IT enterprise and to assist more new operating business strategy.

• Journal of Digital Convergence
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• v.13 no.3
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• pp.127-135
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• 2015

This study has become a construction company will help you establish a Management Accounting System target model to move forward. Research method was to present the basic concepts and techniques used in managing complex accounting convergence look at the whole construction industry. For the successful deployment of a construction company management accounting system Responsibility Accounting System, Target Profit, Target Cost, and requires a key technique of Performance Evaluation, which the CEO's firm determination and persistence for support, proactive communication in the field and headquarters staff, the goal organizations and institutions to support the model, the standardization is required. This study is based on case studies in the future through the Delphi Method and AHP are needed.

• Proceedings of the Korean Institute of Information and Commucation Sciences Conference
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• 2010.05a
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• pp.360-364
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• 2010

Food Culture business is a type of food to maintain variety and freshness of the material to individual retail business is doing. Speed for maintaining the freshness of ingredients, food sales and the cost of materials, labor, expense and lack of accuracy for the aggregate of the settlement issue is. In this paper the distribution of FC for the ERP project to build and aggregate revenue and cost elements of the business unit's sales against the cost of materials, labor, expense accounting, including aggregate elements, and also for purchase orders and bid off retail logistics estimates of the value of arms agreements with logistics Simulation results will be studied. If the attempt to close the business units and country units, and total assets of the unit to enable profit and loss calculations are to ERP research. Through this thesis FC business development and logistics ERP will contribute to the retail industry.