• International Journal of Quality Innovation
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• 제8권1호
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• pp.1-14
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• 2007

The Six Sigma and Lean Production methodologies suggest that creating value for customers is the objective of a production process or an organisation. In the production context, "added value" dominates the discussion about the creation of value to customers. However, "added value" is often only defined conceptually or discussed at a strategic level, and the link between added value and customer value has not yet been well conceptualised. Therefore, the purpose of the paper is to develop a methodology to measure added value in order to complement the existing performance measures in Six Sigma and Lean Production by conceptualising the link between customer value and added value. The conceptual link "confirms" that quality, time, and costs are the elements of added value, which are transformed into a metric to express customer value. The implementation of the metric recommends the adoption of Lean (Six) Sigma and Lean Accounting (Activity Based Costing), which thus implies that "leanness" is an important "feature" of added value.

• 한국경영과학회:학술대회논문집
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• 한국경영과학회 1998년도 추계학술대회 논문집
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• pp.118-121
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• 1998

We present an early result of a research for formalization of the characteristics and effectiveness of manufacturing performance measurement systems (PMS). Recently manufacturing PMS has been a focus of broad research efforts due to its practical role playing in managers' decision making process. There have been so many suggestive researches that explain the troubles with old cost accounting-based PMS and describe the desirable properties of PMS in strategic management of manufacturing operations. The lack of empirical investigation in this area, however, has left us unsure about what are the real characteristics that distinguish one PMS from another. In this paper, we propose a conceptual framework that can be used to describe the environment, in which a specific PMS works, the characteristic and the utilization variables of a PMS. Then we report the result of a field survey, where we found three distinctive characteristics of a PMS, contents, vertical integration, and horizontal integration. Further, we discuss the relationships of the variables with the utilization of PMS, manufacturing strategy, manufacturing improvement programs, and business performance.

• 품질경영학회지
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• 제46권4호
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• pp.863-876
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• 2018

Purpose: There are several KPI(key performance indicators) models: BSC(balanced scorecard), IPOO(Input-process-output-outcomes) indicators, QCDP(quality-cost-delivery-productivity) indicators. This paper analyze these models and gives some suggestions to help the effective usage of KPI. Methods: This paper reviews and summarize the criteria to evaluate the PI(performance indicators) through literature review. Evaluation and analysis on the PI factors of the KPI developing models is performed by the criteria. Results: Criteria to evaluate the PI, which can be used to evaluate the goodness of PI is suggested. This paper also proposes some suggestions for the KPI models and their factors for the effective development of PI in the organization. Conclusion: This research will help the managers to develop and select useful PI and KPI for their business and processes.

• 국제학술발표논문집
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• The 3th International Conference on Construction Engineering and Project Management
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• pp.302-309
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• 2009

The effectiveness of Building Information Modeling (BIM) tools and processes has been recognized by the industry and owners are beginning to adopt Triple Bottom Line accounting practices, to enhance economic performance and environmental and social performance. However, the widespread and practical application of Green BIM remains largely unrealized. The authors identify that lack of understanding of the applicability of sustainability metrics to BIM design process is a significant barrier to this adoption. Through literature review this paper outlines the various sustainability metrics available to construction and elaborates on the potential of BIM for sustainable design. The paper maps and correlates applicable concepts of sustainability evaluation systems to BIM and describes the constraints in current BIM tools.

• 재활복지
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• 제17권4호
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• pp.103-126
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• 2013

본 연구는 경영컨설팅에 대한 인식 및 성과가 균형성과 지표(BSC)에 따라 구성된 직업재활시설의 경영성과와의 관계를 규명하여 직업재활시설의 경영합리화를 지원하는데 있다. 이 연구를 위해 한국장애인직업재활시설협회에 등록된 전국 직업재활시설 456개소(2011년 12월 말 기준)를 대상으로 임의표집방법을 사용하여 선정된 200여개의 시설에 설문조사를 실시하였으며, 실제 조사에 응답한 91개 시설을 대상으로 하였다. 본 연구를 통해 나타는 결과를 요약하면, 첫째, 직업재활시설 경영자의 경영컨설팅에 대한 기대는 마케팅, 회계/재무, 경영관리, 생산/운영, 경영컨설팅 성과 순이며, 둘째, 직업재활시설 경영자의 경영성과에 대한 기대는 내부프로세스성과, 고객만족성과, 재무성과 순으로 나타나며, 내부프로세스성과에 가장 높은 기대를 갖고 있으며, 셋째, 직업재활시설 경영자의 경영컨설팅 인식요인은 고객만족성과에 영향을 미치며 그 중 특히, 경영관리분야에 가장 큰 영향을 미친다. 넷째, 직업재활시설 경영자의 경영컨설팅 인식요인은 내부프로세스성과에 영향을 미치며 그 중 특히, 경영관리분야와 생산/운영분야에서 가장 큰 영향을 미치며, 다섯째, 직업재활시설 경영자의 경영컨설팅 인식요인은 재무성과에 영향을 미치며 그 중 특히, 경영관리분야와 생산/운영분야에서 가장 큰 영향을 미치며, 여섯째, 직업재활시설의 경영컨설팅 성과는 고객만족성과, 내부프로세스성과, 재무성과에 영향을 미치며, 고객만족성과, 내부프로세스성과, 재무성과 순이다.

• Industrial Engineering and Management Systems
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• 제14권4호
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• pp.347-371
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• 2015

A hybrid procedure based on multi-Criteria Satisfaction Analysis (MUSA) and a Network Data Envelopment Analysis (NDEA) is proposed to evaluate the relative efficiency of customer services in bank branches. First, a three-stage process including sub-processes such as customer expectations, customer satisfaction, and customer loyalty, is defined to model the banking customer services. Then, fulfillment of customer expectations, customer loyalty level, and the customer satisfaction degree are measured and quantified through a multi-dimensional questionnaire based on customers' perceptions analysis and MUSA method, respectively. The customer services scores and the other criteria such as mean of employee evaluation score, operation costs, assets, deposits, loans, number of accounts are considered in network three-stage DEA model. The proposed NDEA model is formed based on multipliers perspective, output-oriented, and constant return to scale assumptions. The proposed NDEA model quantifies and assesses the total efficiency of main process and assigns the efficiency to customer expectations, customer satisfactions, and customer loyalties sub-processes in bank branches. The whole procedure is applied on 30 bank branches in IRAN. The proposed approach can be used in other organizations such as airports, airline agencies, urban transportation systems, railway organizations, chain stores, chain restaurants, public libraries, and entertainment centers.

• 품질경영학회지
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• 제30권3호
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• pp.203-236
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• 2002

Environmental Performance Evaluation(EPE) is a key process of Corporate Environmental Management. This paper presents the results of an empirical survey on the status of current practices in EPE of Korean firms. Based on a corporate environmental management(CEM) model, which is initially developed by Hibbitt and Kamp-Roelands(2001) and modified in terms of EPE, the survey is peformed on the population of Korean firms, which are composed of firms certified as "environmentally friendly" by Korean government and/or certified under Is014001, and compares its results with those of Europe's. Although the relatively low response rate and some methodological limitations makes us be cautious about the interpretation, the results shows many interesting aspects of the current states of Korean firms' EPE practices. That is, the levels of EPE implementation in the environmentally-leading companies of Korea are almost the same as that of European companies, I. e., in the-final-part-of-developing-stage (3rd stage) level of the CEM model. It is also shown that as In Europe's case, Korean firms are also moving slower in external relationships than in internal control and management, are more developed in the parameters like environmental policy, Internal control, Information system, which are requirements of certification under Is014001, than in parameters like life cycle analysis and full cost accounting, which requires more research efforts, etc.orts, etc.

• 수산경영론집
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• 제18권1호
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• pp.37-57
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• 1987

This article discussed the characteristics of several Pareto-optimal incentive contracts between owner and labor, more specifically, four situations: reporting output jointly observable by labor ana owner; reporting both output and effort; incorporating other endogenous elements (like capital) that affect the production process and Pareto-optimal fee schedules; and ascertaining the effects of private pre-decision information private- decision information, and per-contact informational asymmetries. Also presented were several extensions of the basic contractual model, and the different components of agency costs associated with labor-owner contractual relations. In a single-period model, the agency problem exists because the uncertainty prevents the owner from using the cash flow to determine unambiguously the labor's action. Holmstrom(1979) suggests that "when the same situation repeats itself over time, the effects of uncertainty tend to be reduced and dystunctional behavior is more accurately revealed, thus alleviating the problem of moral hazard. " Under these conditions, if the labor selects the first-best level of effect in each period, the cash flow will be independent and identically distributed over time. As the number of periods increases, the variance of the labows average output, if he selects the first-best level of effort in each period, gets smaller. Note that for this diversification effect to occur, it is necessary that the owner evaluate the labor's effort over the entire history of his employment, rather than evaluate each period's performance separately. Radner(1980) and Rubinstein and Yaari(1980) consider the extreme case in which there are an infinite number of observations. They show that the owner can eventually detect and systematic shirking on the part of the labor by comparing the labor's average output with what would be expected if the labor had been selecting the first-best level of effort in each period. In a dynamic model with incentive problems we have demonstrated that the labor's second-period compensation will depend on his first-period performance. This allows the owner to diversify away some of the uncertainty surrounding the labor's actions. In addition, this allows the owner to smooth the labor's income over time by spreading the risk of the first-period outcome over both periods. At least some unexplored avenves in this area invite future accounting research: situations where owner has different incompatible objectives and negotiates a contract with labor; circumstances in which owner deals with multiple objectives and negotiates contracts with several labors simultaneously; the value of costly accounting information systems and communication in establishing, Pareto-optimal incentive contracts, and the value and effects of inside information, Thorough theoretical or empirical research on each of these topics not only would increase our knowledge about the role and significance of accounting information but could also provide explanations of the inherent differences among various organizations and in their economic behavior. behavior.

• 한국간호교육학회지
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• 제23권2호
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• pp.146-155
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• 2017

Purpose: The purpose of this study was to investigate the nursing informatics competencies, problem-solving ability, and nursing performance ability of nurses, and to determine factors that affect their nursing performance ability. Methods: Data were collected from 210 clinical nurses employed by a general hospital having more than 500 beds in Seoul. The data were collected from June to October, 2014. The questionnaires included a nursing informatics questionnaire, the Korea problem solving process inventory, and a nurse performance appraisal tool. The data were analyzed using descriptive statistics, t-test, ANOVA, Pearson correlation coefficient, and stepwise multiple regression. Results: Nursing performance ability had statistically significant correlation with nursing informatics competencies (r=.49, p<.001) and problem-solving ability (r=.66, p<.001). Factors influencing nursing performance ability were problem-solving ability, nursing informatics competencies, work experience, and educational status, accounting for 54% of the variance. Conclusion: Findings indicate that nursing informatics competencies and problem-solving ability have important influences on the nursing performance ability of clinical nurses. Thus, in order to provide an improvement in nursing performance ability, educational programs towards nurses' problem-solving ability and nursing informatics competencies should be provided.

• 한국철도학회논문집
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• 제11권2호
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• pp.126-138
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• 2008

논문은 CDMA(Code Division Multiple Access)기반의 mobilePOST SMSC(Short Message Service Center) 플랫폼에서 고성능 단문메시지 처리를 위한 향상된 메시지 저장 기법에 관한 것이다. 본 논문에서 제 안한 메시지 저장 방법은 i)단문 메시지의 전송 성능을 극대화하기 위하여 시스템 내부 프로세스들간에 공유 메모리 방식을 이용하였고, ii)시스템이 불안정하거나 초기화되었을 때 분실될 가능성이 있는 공유메모리에 존재하는 단문메시지를 파일 시스템에 복사하고 또한 iii)단문메시지의 전송이 완료된 후 과금처리 및 기타 관리를 위하여 공유메모리에 존재하는 단문메시지를 관계형 데이터베이스로 저장하는 3가지 방식을 사용하였다.