• Journal of Convergence for Information Technology
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• v.7 no.4
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• pp.215-220
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• 2017

The purpose of this study is to investigate the effect of application of accounting information system on the manufacturing cost improvement of domestic small and medium - sized manufacturing companies. For this study, we conducted an empirical study on the accounting officers of small and medium-sized manufacturing companies in Korea. According to the results of the study, companies use accounting information system to understand the variation of manufacturing cost much and show positive effect. This study will contribute to improving the manufacturing cost of domestic small and medium - sized manufacturing companies by increasing the efficiency of accounting information system.

• Aerospace Industry
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• v.30
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• pp.44-46
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• 1995

미 국방무의 무기체계 획득 및 군수지원에서 시작된 CALS가 전세계로 확산되고 있다. CALS는 정보 통신기술을 이용하여 제조단계에서부터 후속지원에 이르는 전 과정의 정보(설계도면에서부터 메뉴얼에 이르기까지)를 공유함으로써 제조원가를 혁신적으로 개선시킬수 있는 시스템으로 평가되고 있다.

• Proceedings of the Korean Operations and Management Science Society Conference
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• 2006.05a
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• pp.1240-1245
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• 2006

PCB는 수십개의 주공정과 보조공정으로 구성된 제품으로 동일한 생산라인에서 로트 단위로 다품종 혼류 생산되고 있다. 따라서 PCB 제조라인에서는 많은 공정수, 높은 불량률, 다양한 공정설비 및 빈번한 설비고장, 중소기업의 낮은 설계 및 생산기술력, 빈번한 수주 변경 및 다품종 혼류, 긴급 수주 등과 같이 제조원가를 증가시키는 다양한 교란요인들이 항상 발생하고 있다. 본 연구에서는 생산성, 품질 등을 고려하면서 리드 타임을 단축하기 위하여 TOC DBR 기법을 개선한 2개의 DBR 개념을 도입하여 성공적으로 리드타임을 개선한 사례를 소개하고자 한다.

• Proceedings of the Korean Society for Quality Management Conference
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• 2006.04a
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• pp.413-416
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• 2006

제조 기업이 글로벌 경쟁 환경 속에서 생존하고 발전하는 데에는 그 기업의 부단한 생산혁신을 통하여 품질 및 가격, 납기에 대한 획기적인 개선노력으로 원가경쟁력을 갖추어야만 한다. 식스시그마를 비롯한 많은 품질경영혁신 도구가 상존하고 있지만 대기업에 반해 상대적으로 기업규모와 경영기반구조가 취약한 중소 제조기업의 경우에는 해당기업의 혁신도구를 찾아 적용하기에 매우 어렵다 할 수 있을 것이다. 그리하여, 필자가 이러한 현실을 감안하여 산업현장에서 실증적으로 지도하고 참여하였던 사례를 연구 검토함으로써 제조기업의 품질경쟁력을 향상시키기 위한 대안의 하나로써 제시하고자 한다.

• Journal of the Korea Academia-Industrial cooperation Society
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• v.4 no.1
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• pp.31-35
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• 2003

Switch box is metal box and used for electric wire pipe in building. In manufacturing switch box, we need 5∼6 press machines, 5∼6 dies, 1 tapping machine. and 7∼8 operators. What matters is rise of manufacturing cost and operators' reluctance of working. To solve this problem, we modified the pre-existing die and developed handling mechanism, which leads to improve the manufacturing process. After the research and development, we could reduce the number of machines and workers needed in the process; 2 press machines, 2 dies, 1 tapping machine, and 1 operator. That means we can save labor and the number of operators needed, reduce manufacturing cost, and get the effect of import replacement.

• Corrugated packaging logistics
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• v.2 no.8
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• pp.140-141
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• 1995

가장 한국적인것이 가장 세계적인 것이다. 한국 고유의 상품이미지를 심어주고 상품의 고급화를 위한 포장전략으로 무국경 무한경쟁시대에 대처해야하며, 제조원가의 합리화, 기업의 상호협력, 원지규격의 단순화, 작업환경의 개선과 ''품질보증이 없는 제품은 사지도 말고 팔지도 말자''라는 구호아래 최고 경영자와 종업원은 포장산업 환경변화에 적극대처 신체제를 구축할수 있는 새로운접근이 절실하다고 본다.

• Journal of Convergence for Information Technology
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• v.10 no.5
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• pp.8-15
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• 2020

Due to the advance of artificial intelligence, wide use of RPA(Robotic Process Automation) became inevitable. The purpose of this study is to seek cost management optimization based on RPA which has automatic collection of cost information, timeliness and flexibility. The cost management system based on RPA will be able to optimize and improve the cost management process through the cross-system of cost information recognition and the cloud platform. Following the review of previous researches on the benefit of the RPA-related technology along with the investigation on the problems of current cost management system, this study will suggest a way to adopt RPA to optimize cost management system for the implement of strategic management accounting to support management decision making.

• Journal of Digital Policy
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• v.2 no.4
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• pp.17-23
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• 2023

In this paper, in order to improve production processing for small and medium-sized precision processing companies, we apply a manufacturing execution system to existing process methods and integrate precision processing data to strengthen process management within the company, increase facility operation efficiency, and realize a reduction in defect rates. The differences in productivity improvement and cost reduction rates were compared and analyzed. As a result, production productivity improved by 7.0% and product defect rate improved by 0.1% point due to the introduction of the manufacturing execution system. It was confirmed that manufacturing cost reduction improved by 10.0% and delivery compliance rate improved by 1.1%. If additional smart factory technology is applied based on the manufacturing execution system proposed in this study in the future, sales and profits in the processing industry are expected to increase due to an increase in the PQCD index.

• Journal of the Korea Academia-Industrial cooperation Society
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• v.20 no.10
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• pp.452-458
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• 2019

The purpose of this study is to analyze how managers' reporting choices affect asymmetric cost behaviors in manufacturing firms in Korea and Japan. In order to analyze the contents, SG&A, COGS, and operating expenses (OE), which were the targets of the previous studies, were analyzed using the operating costs paid in cash (OC) and the operating expenses before depreciation (OEBD) proposed by Shust and Weiss (2014). The differentiation of cost behavior was analyzed. The analysis revealed, first, that both Korea and Japan showed the difference between cost behavior of OE and OC. Specifically, the cost stickiness of OC was higher than that of OE. In particular, it showed that Korea firms have a higher intensity of tangible fixed assets that are weakening the cost stickiness compared to Japanese firms. Second, the occurrence of depreciation costs weakens the cost stickiness in both countries. Lastly, the higher the debt ratio, the more aggressively the cost reduction of Japanese companies. We hope that this study will help to improve the relationship between the two countries at the academic level when the Korea-Japan relationship cools down.

• Proceedings of the Korea Information Processing Society Conference
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• 2015.10a
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• pp.899-902
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• 2015

제조업체의 품질관리 및 공정에 대한 개선을 위하여 현장에서 생산되는 데이터를 수집 및 분석하여 작업자 또는 경영자에게 의미 있는 의사결정을 할 수 있는 정보 제공이 필요하다. 본 논문에서는 제조 공정 개선을 위한 데이터 수집 및 분석 시스템을 제안한다. 이를 통해서 소규모 제조 현장에서 원자재 배합의 정확도 향상과 작업시간 단축을 가능하게 해 주고, 건당 처리시간의 감소로 인한 생산 납품시간 단축, 불량률 감소 등에 따른 원가 절감을 가져올 수 있다.