• Journal of Applied Tourism Food and Beverage Management and Research
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• v.14 no.2
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• pp.39-63
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• 2003

Hotel Enterprises are coping with changing circumstances by utilizing ABM and are downsizing for the sake of Innovation Results by setting up ERP(Enterprise Resource Planning) system. This study is intended to explore the correlations between Activity Based Management(ABM) of Strategic Management and ERP System Satisfaction, and the relations between ERP System Satisfaction and Downsizing. And through this, the methods of effective Strategic Management Development and efficient Downsizing will be suggested The objectives of this study are as follows: (1) to research the definition of Tourist Hotels' ABM (2) to examine the correlations between AMB and ERP system Satisfaction (3) to study the relations between ERP System Satisfaction and Downsizing Study Hypotheses, referring to preceeding study of Doo-jin Kong(2002) and DeLone & McLean, were set up to verify the Study Model. Data Analyses include the questionnaire survey of the Hotels using ERP system, reliability analysis, and regression analysis: for these analyses was used SPSS 10.0, the statistics package program. The conclusions show: First, ABM influences ERP System Satisfaction. Second, ERP System Satisfaction influences Downsizing. Therefore, ABM of Tourist Hotels needs to systematically take advantage of the Information Factors from ERP system and to maximize results by executing Downsizing through System development.

• Proceedings of the Korean Operations and Management Science Society Conference
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• 1996.10a
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• pp.89-92
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• 1996

경영혁신을 하고자 하는 기업들은 모든 정보기술들을 전사적 입장에서 통합 관리하는 시스템의 도입을 필요로 하는데, ERP 시스템은 정보 기술 전략과 BPR을 통합할 수 있는 방법으로, 이것은 ERP 시스템이 업무 프로세스의 표준화라는 사상을 바탕으로 전사적인 관점에서 비즈니스의 모든 영역을 최적화할 수 있는 효율적인 해결책임을 의미한다. 기업 경영 활동에는 많은 정보의 흐름(Flow)과 활동(Activity)들이 있다. 이러한 정보의 흐름과 활동을 관리해야 하는데, 현재 나와 있는 많은 Business Application들 중 WFM(Work Flow Management)를 Embedding 하고 있거나 ABM(Activity Based Management)의 개념을 지원해주고 있는 Business Application은 없다. 기업이 기업의 모든 자원을 전사적으로 통합, 관리해 주는 정보시스템을 구축하기 위해 기업에 알맞은 ERP 시스템을 도입하여 ABM의 개념을 포함한 WFM를 해 줄 수 있는 정보시스템을 어떻게 구축해야 하는가 그 방법을 제시한다. 즉 기업의 경영성과를 측정할수 있는 정보 시스템의 구축 방법론이다. 본 연구에서는 ERP 시스템과 WFM의 연계를 통해 WFM를 자동화할 것과 그 WFM에 ABM 개념을 도입하여 관리할 것을 제안하고 그러한 기업 정보시스템을 구축하기 위한 방법론과 모델 제시하고자 한다.

• International Journal of Railway
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• v.3 no.1
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• pp.28-33
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• 2010

The research is to develop cost methodology to support railway managers for identifying principles, tools and methods of activity based management correctly and precisely, and can be useful and effective for managers for realizing their goals. The research result a ministry can be suitable guideline in terms of how to execute activity based management. Since in this research, main and secondary activities are studied completely in the Railway organization, it can be an explanatory research. The research population is headquarter managers and experts of railway organization and the sampling procedure is goal-oriented and judgmental. 74 people were selected by using a formula. All hypotheses were tested in 95% significance level. Meanwhile a proposed process of applying. activity based management was offered.

• Proceedings of the Korean Operations and Management Science Society Conference
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• 1995.04a
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• pp.337-348
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• 1995

제품의 생산 및 제조원가는 크게 직접재료비, 직접노무비, 제조간접비로 나눌 수가 있다. 본 연구는 제조업의 제품별 제조원가분석을 위하여 실제 중소기업을 대상으로 관계형 데이타베이스(Relational Database)를 구축해 보았으며, 작업자의 작업시간을 시급으로 관리하여 줌으로써 제품별 원가요소 중 직접노무비(인건비)를 여러가지 요목별로 산출해 낼수 있는 활동중심 경영관리(ABM: Activity-Based Management)를 위한 원가관리 시스템의 프로토타입(prototype)을 설계하였다. 본 시스템에서는 각 작업자별 실작업시간에 따라 발생하는 시급을 작업자의 급여테이블과 연계하여 구함으로써 작업자별 작업시간관리가 가능할 뿐만 아니라, 제품별 제조시간 조회를 통해 표준시간과 비교하는 자료로 제공될 수가 있다. 또한, 제조간접비(제조경비)는 월말 제조원가 산정시 사용자로부터 입력받아 그 달에 생산한 모든 제품에 가중치(weight)에 의해 배분해 주는 방식을 이용하였으며, 직접재료 원가(자재비)는 제품별로 데이타베이스를 구추갛여 제조원가에 반영시켰다. 그리고, 시스템에 유연성을 주기 위해 A/S 제품인 경우는 추가 자재비를 입력시킬수 있도록 고려하였으며, 재공품재고(WIP: Work-In-Progress)등의 정보를 제공함으로써 효과적인 시스템 운영이 되도록 설계하였다.

• Journal of Korean Society for Quality Management
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• v.32 no.3
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• pp.81-93
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• 2004

There is no doubt that BSC(Balanced Scorecard), ABC(Activity-Based Costing System), EVA(Economic Value Added System) draw sensation in the world as the tools of Performance Evaluation System and Quality Control. They are useful tools that can help succeed in the dynamic and competitive business environment. These three tools are discussed respectably. However, it also brings doubt whether it is possible to integrate the three tools made in the similar time and which way is appropriate among the three tools according to the type and the circumstance of business. In fact, these tools are not the opposing relations but the complementary relations. Consequently, this paper explains the relations of the three methods and suggests the process of the integrated models. Besides, it provides an idea about when Performance Evaluation System and Quality Control are needed for companies under different aspects considering the circumstance used the respective methods individually.

• Journal of Korean Society of Occupational and Environmental Hygiene
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• v.6 no.1
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• pp.144-155
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• 1996

During the 1990s the workplace has grown more complex and business competition has increased world-wide. All organizations, whether for-profit or non-profit have been forced to respond to market changes. More advanced information and technology, greater product diversity, shorter product life cycles, increased quality requirements, more regulation oversight, decreasing productivity, more competitors, and increasing overhead costs have motivated organizations to focus on ways to deliver products cheaper, better, and faster. Many organizations are searching for ways to reduce costs through downsizing, reengineering business processes, implementing quality management, outsourcing, and improving cost management. Support departments that provide services internal to an organization such as human resources, legal, and environmental, safety, and health (ES&H) are often the first organization targeted for cost reduction and cost control initiatives because these functions are part of a rapidly increasing overhead cost. Recently, ES&H functions are incresingly being integrated into the business of business to contribute value to organization beyond mere compliance with ES&H regulations. The discussions and development of the ISO compatible Environmental Management Standards or Occupational Safety and Health Management Standards is another impetus to integrate ES&H function into the business of business. Thus, ES&H professional need new skills to analyze the cost of their function and communicate the value of the products and services they provide. In recent years, the need for and the importance developing cost management and business skills by ES&H professionals have been emphasized in the literature. Communicating with decision makers in terms of cost and value to the organization, and by using business language and business arguments is the first step toward effectively integrating ES&H activities into the business of business. Activity-based costing (ABC) is a cost management method that measures the cost of a product or service based on the actual use of resources by activities, and based on the actual amount of activities used to produce a product or service. ABC is recommended as a tool for managers of ES&H organizations to determine the cost of developing and providing ES&H products within a for-profit firm or non-profit agency. This paper discusses the trend of integration of ES&H functions into the mainstream of business activities within an organization. The general principles of treditional cost accounting are presented as a bases for understandging why and how ABC will provide more accurate estimates of cost. The principles and concepts of ABS are presented as a tool for determining more accurately the true cost of ES&H products and services.

• Journal of Korean Academy of Nursing Administration
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• v.5 no.2
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• pp.389-400
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• 1999

The purpose of this study is to examine a possibility of applying the ABC system to analyze the cost of nursing service on one obstetrics and gynecology (OB/GYN) unit in a major medical center. The activities of nurses on an OB/GYN unit were analyzed for 4 days for 96 hours. 2 week days and 2 days on weekend. Total cases included in the study were activities of 12 charge nurses and 12 staff nurses. Activities were categorized into direct and indirect activities in order to calculate the cost of activities. Nursing activities were defined multidimesionally in order to utilize the ABC system. The 60 nursing activities were classified into the direct nursing activities and the indirect nursing activities based on a literature review, interview, and survey results. The direct activities were further categorized into the single nursing activities and the multiple nursing activities. The indirect activities were classified into the indirect nursing service activities and the general management activities. The major findings of this study were as follows : 1. There were differences in activities according to the positions and duties of the nurses. The charge nurses mostly performed the indirect nursing service activities and the general management activities. Almost all of their indirect nursing activities spent on each patient were similar. The staff nurses performed the single nursing activities and the multiple nursing activities. 2. The activities of staff nurses included medication, patient assessment, rounding and organizing the unit. patient education, nursing treatment, admission and discharging of patients. There was no differences in types and amount of time spent between the nurses on day-time duty and evening-time duty, but the patient assessment activity increased during the night-time. 3. The cost of post partum nursing services for women who had a normal vaginal delivery using the ABC system included the cost incurred by direct nursing activities provided by the staff nurses (85.9%), indirect nursing activities incurred by the staff nurses(19.0%) and the nursing activities by the charge nurses and the head nurse(14.1%). The ABC system is a relatively new method of cost analysis. The results of this study can provide the nursing and hospital managers with useful information on cost control. It is suggested that more studies should be done using the ABC system and extend the scope of studies to include value analysis to aid the Activity-Based Management(ABM) and/or the reengineering of hospital process.