• Title/Summary/Keyword: Activity-based analysis

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A Study on MVA using Value Driver Analysis in Manufacturing Activity (공장활동 가치창출분석을 이용한 MVA에 관한 연구)

  • Han Jin-Youl;Hwang Seung-Gook;Kang Sung-Soo
    • Proceedings of the Society of Korea Industrial and System Engineering Conference
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    • 2002.05a
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    • pp.19-24
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    • 2002
  • The result of management profits create to manufacturing activity. The gross sale profits must be maximum thraw spend of economic value. The profit maximum have to management based key value driver of manufacturing activity. The important factors of the study model are manufacturing value driver(MVD) and manufacturing value added(MVA). We show necessity of management based value by means of a case study.

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An UML/XML-Based Business Process Definition Tool (UML/XML 기반의 비즈니스 프로세스 정의 도구)

  • Han, Kwan-Hee;Hwang, Tae-Il
    • IE interfaces
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    • v.16 no.2
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    • pp.156-166
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    • 2003
  • Proposed in this paper is a standard-compliant business process modeling tool which is based on the UML(Unified Modeling Language) activity diagram and produces an XPDL(XML Process Definition Language) file as an output. The XPDL is a standard process definition exchange format by WfMC (Workflow Management Coalition). To develop an UML/XPDL-based modeling tool, the mapping of modeling elements between activity diagram and XPDL format is conducted after the detailed analysis of each modeling specification. As a result of this mapping, it is revealed that modeling elements of each activity diagram and XPDL must be expanded. So new modeling elements are identified and added to each specification. Based on this mapping, the prototype system is developed, and the usefulness of the developed system is shown through the case study.

A Study on the Relationship among Communication Competency, Social Network Centralities, Discussion Performance, and Online Boarding Activity in the Team Based Learning (팀 기반 토의 수업에서 의사소통능력, 사회연결망 중심도, 토론성과 및 온라인 게시활동의 관계 연구)

  • Heo, Gyun
    • Journal of Fisheries and Marine Sciences Education
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    • v.27 no.1
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    • pp.108-114
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    • 2015
  • The purpose of this study is to find the relationships among communication competency, social network centrality(trust centrality and knowledge sharing centrality), discussion performance, and online boarding activity in the team based learning situation. For investigating this topic, 44 students are participated in the classes of educational technology. In order to find out the relationships among communication competency, social network centrality, discussion performance, and online boarding activity, compared t-test and path analysis are used. Followings are the results of the research: (a) Communication competency is improved significantly after team based learning. (b) Trust centrality effects significantly on the knowledge sharing centrality. (c) Knowledge sharing effects significantly on discussion performance. (d) Trust centrality effects on the online boarding activity in the team based learning.

The Study on the Cost Analysis Based on ABC System in Clinical Laboratory (활동기준원가시스템을 이용한 임상병리과 검사 서비스 원가 분석)

  • 전기홍;김보경;안태식;조우현
    • Health Policy and Management
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    • v.8 no.2
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    • pp.88-109
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    • 1998
  • The main purpose of this study is to compare the traditional cost system and ABC(Activity Based Cost) system of clinical laboratory department in a hospital. The study subject was 296 services in clinical laboratory from March, 1997 to August, 1997. In a new costing system, cost for a lab test consist of direct cost element, activity based cost element, and allocated common cost element. In a traditional cost system, cost elements included direct cost element and indirect cost allocated based on test volumes The major findings of this research were as follows. 1. In the application of ABC system, total cost was analyzed as follows. Direct cost was 39.3% of total cost. Activity cost and allocation were 20.9% and 39.8%, respectively. The results of analysis to use traditional cost system were as follows. Direct cost was 39.3% and it was as same as the result of direct cost of ABC system. Indirect cost was 60.7%. 2. Activities of clinical laboratory of subject hospital were registration, pre-test operation, test, test result handling, delivery, culture, post-test operation, technical support, management support, and educational support. 3. The differences of the case of higher number of test case being carried out, the cost of ABC system was lower than the cost of traditional cost system. Otherwise in the case of lower number of test case being carried out, the rests have not been appropriately evaluated, and effective management were needed in clinical laboratory.

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ASSESSMENT OF ACTIVITY-BASED PYROPROCESS COSTS FOR AN ENGINEERING-SCALE FACILITY IN KOREA

  • KIM, SUNGKI;KO, WONIL;BANG, SUNGSIG
    • Nuclear Engineering and Technology
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    • v.47 no.7
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    • pp.849-858
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    • 2015
  • This study set the pyroprocess facility at an engineering scale as a cost object, and presented the cost consumed during the unit processes of the pyroprocess. For the cost calculation, the activity based costing (ABC) method was used instead of the engineering cost estimation method, which calculates the cost based on the conceptual design of the pyroprocess facility. The calculation results demonstrate that the pyroprocess facility's unit process cost is $194/kgHM for pretreatment, $298/kgHM for electrochemical reduction, $226/kgHM for electrorefining, and $299/kgHM for electrowinning. An analysis demonstrated that the share of each unit process cost among the total pyroprocess cost is as follows: 19% for pretreatment, 29% for electrochemical reduction, 22% for electrorefining, and 30% for electrowinning. The total unit cost of the pyroprocess was calculated at $1,017/kgHM. In the end, electrochemical reduction and the electrowinning process took up most of the cost, and the individual costs for these two processes was found to be similar. This is because significant raw material cost is required for the electrochemical reduction process, which uses platinum as an anode electrode. In addition, significant raw material costs are required, such as for $Li_3PO_4$, which is used a lot during the salt purification process.

An Exploratory Study on the Effects of Innovation and Business Performance of CEO's Internal and External Activities (CEO의 내·외부 활동이 혁신과 경영성과에 미치는 영향에 대한 탐색적 연구)

  • Choi, Sung-Pyo;Uh, Soo-Bong
    • Journal of the Korea Academia-Industrial cooperation Society
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    • v.17 no.11
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    • pp.302-313
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    • 2016
  • This study conducts statistical analysis based on a survey of 300 CEOs from Korean companies in order to examine the effects of a CEO's internal?external activities (information, knowledge management, learning organization) on business innovation activity (exploitative, exploratory) and business performance. Analysis results show that learning organization activity had a significant positive (+) effect on exploitative and exploratory innovation activity. In addition, knowledge management activity lacked statistically significant effects on exploratory innovation activity. Furthermore, exploitative and exploratory innovation activity was affected by CEO's internal?external activities (information, knowledge management, learning organization) and had a significant positive (+) effect on company's business performance. but it was shown that the level of influence was different. Results of this study imply that maximizing business performance through developing innovation activity by CEO's internal?external activities (information, knowledge management, learning organization) in the company, extracting activity advantageous to company's business environment based on activity perceived in the precedent study and business strategy becomes advantageous to the attainment of business performance objectives.

Factors Affecting Activity-Based Costing Adoption in Autonomous Public Universities in Vietnam

  • HOANG, Thi Bich Ngoc;PHAM, Duc Hieu;NGUYEN, Thi Minh Giang;NGUYEN, Thi Thanh Phuong
    • The Journal of Asian Finance, Economics and Business
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    • v.7 no.12
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    • pp.877-884
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    • 2020
  • The main aim of the present study is to investigate the factors that are considered affecting the adoption of Activity-Based Costing (ABC) in the autonomous public universities in Vietnam. A quantitative research was carried out. The data was collected through an online questionnaire survey between June 2020 and September 2020 addressed to the target respondents comprising 168 managers and accountants from 23 autonomous public universities in Vietnam, which participated in the resolution project No. 77/NQ-CP of the Vietnamese government on the pilot renovation of operational mechanisms of public tertiary education institutions during the period of four years, from 2014 to 2017. The findings resulted from hypothesis testing by a binary regression analysis based on the SPSS 20.0 software show that training, competition, support of top manager, and university size are the four main factors that positively affect the adoption of Activity-Based Costing (ABC) in studied universities. On the other hand, no statistically significant impact was found on two other variables, namely the variety of services provided and the usefulness of cost information factors. From the research results, discussions and policy recommendations have been presented to promote the adoption of Activity-Based Costing (ABC) in Vietnamese autonomous public universities in the coming time.

A CoMFA Study of Quinazoline-based Anticancer Agents

  • Balupuri, Anand;Balasubramanian, Pavithra K.;Cho, Seung Joo
    • Journal of Integrative Natural Science
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    • v.8 no.3
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    • pp.214-220
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    • 2015
  • Cancer has emerged as one of the leading cause of deaths worldwide. A three-dimensional quantitative structure-activity relationship (3D-QSAR) analysis was performed on a series of quinazoline-based anticancer agents. Purpose of the study is to understand the structural basis for their inhibitory activity. Comparative molecular field analysis (CoMFA) technique was employed to develop 3D-QSAR model. Ligand-based alignment scheme was used to generate a reliable CoMFA model. The model produced statistically significant results with a cross-validated correlation coefficient ($q^2$) of 0.589 and a non-cross-validated correlation coefficient ($r^2$) of 0.928. Model was further validated by bootstrapping and progressive scrambling analysis. This study could assist in the design of novel and more potent anticancer agents.

Human Activity Recognition Using Spatiotemporal 3-D Body Joint Features with Hidden Markov Models

  • Uddin, Md. Zia;Kim, Jaehyoun
    • KSII Transactions on Internet and Information Systems (TIIS)
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    • v.10 no.6
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    • pp.2767-2780
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    • 2016
  • Video-based human-activity recognition has become increasingly popular due to the prominent corresponding applications in a variety of fields such as computer vision, image processing, smart-home healthcare, and human-computer interactions. The essential goals of a video-based activity-recognition system include the provision of behavior-based information to enable functionality that proactively assists a person with his/her tasks. The target of this work is the development of a novel approach for human-activity recognition, whereby human-body-joint features that are extracted from depth videos are used. From silhouette images taken at every depth, the direction and magnitude features are first obtained from each connected body-joint pair so that they can be augmented later with motion direction, as well as with the magnitude features of each joint in the next frame. A generalized discriminant analysis (GDA) is applied to make the spatiotemporal features more robust, followed by the feeding of the time-sequence features into a Hidden Markov Model (HMM) for the training of each activity. Lastly, all of the trained-activity HMMs are used for depth-video activity recognition.

Flow Injection Biosensor for the Detection of Anti-Cholinesterases

  • Chung, Myung-Sun;Lee, Yong-Tae;Lee, Hye-Sung
    • BMB Reports
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    • v.31 no.3
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    • pp.296-302
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    • 1998
  • A potentiometric flow injection biosensor for the analysis of anti-cholinesterases (anti-ChEs), based on inhibition of enzyme activity, was developed. The sensor system consists of a reactor with acetylcholinesterase (AChE) immobilized on controlled pore glass and a detector with an $H^{+}-selective$ PVC-based membrane electrode. The principle of the analysis is based on the fact that the degree of inhibition of AChE by an anti-ChE is dependent on the concentration of the anti-ChE in contact with AChE. The sensor system was optimized by changing systematically the operating parameters of the sensor to evaluate the effect of the changes on sensor response to ACh. The optimized biosensor was applied to the analysis of paraoxon, an organophosphorus pesticide. Treatment of the inhibited enzyme with pyridine-2-aldoxime fully restored the enzyme activity allowing repeated use of the sensor.

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