• 제목/요약/키워드: Automated Accounting

검색결과 18건 처리시간 0.019초

전자상거래 로열티 서비스를 위한 시스템 제공자 설계 및 구현 (Design and Implementation of the System Provide of the Loyalty Service for Electronic Commerce)

  • 홍재영;김기영;이영석;최훈;김영국;홍승재
    • 한국정보과학회논문지:컴퓨팅의 실제 및 레터
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    • 제6권3호
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    • pp.348-355
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    • 2000
  • 로열티는 상품 구입의 대가로 고객에게 지급하는 보너스이고, 로열티 시스템은 스마트 카드를 이용하여 이러한 로열티의 이동을 제어하는 시스템이다. 기존 가맹점 위주의 로열티 시스템은 기업, 상점별로 독자적으로 운영되어 시스템간 호환성이 없고 한 상점에서 받은 로열티를 다른 상점에서 사용하는데 제약이 있다. 따라서 본 논문에서는 기존 가맹점 위주의 로열티 시스템의 범위를 확대해서, IC 카드를 기반으로 여러 기업들에 공동으로 적용되고 로열티 판매, 결제, 관리를 온라인으로 처리하는 시스템을 개발하였다. 이 논문은 로열티 시스템의 핵심 요소인 NAC, TCS, TMS의 기능 구현 사항과 로열티 시스템의 통신 프로토콜에 대해 기술한다.

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보완 다중 활동 분석표와 시뮬레이션을 이용한 작업자 운영 전략 분석 (Analysis of Workforce Scheduling Using Adjusted Man-machine Chart and Simulation)

  • 최효원;변희재;윤수한;김보성;홍순도
    • 산업경영시스템학회지
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    • 제47권1호
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    • pp.20-27
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    • 2024
  • Determining the number of operators who set up the machines in a human-machine system is crucial for maximizing the benefits of automated production machines. A man-machine chart is an effective tool for identifying bottlenecks, improving process efficiency, and determining the optimal number of machines per operator. However, traditional man-machine charts are lacking in accounting for idle times, such as interruptions caused by other material handling equipment. We present an adjusted man-machine chart that determines the number of machines per operator, incorporating idleness as a penalty term. The adjusted man-machine chart efficiently deploys and schedules operators for the hole machining process to enhance productivity, where operators have various idle times, such as break times and waiting times by forklifts or trailers. Further, we conduct a simulation validation of traditional and proposed charts under various operational environments of operators' fixed and flexible break times. The simulation results indicate that the adjusted man-machine chart is better suited for real-world work environments and significantly improves productivity.

스마트 디바이스 기반 유지보수 관리자용 자동화 모델 구축에 관한 연구 (Research on the Construction of an Automation Model for Maintenance Managers Based on Smart Devices)

  • 박지환;정수완;이서준;송진우;권순욱
    • 한국건설관리학회논문집
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    • 제22권1호
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    • pp.72-80
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    • 2021
  • 지난해 기준 국내 30년이 넘은 노후화 건축물이 37%를 차지하고 있으며, 건물 노후화 수치가 점차적으로 늘어남에 따라, 건물유지보수의 필요성이 대두되고 있다. 건물의 유지보수를 위해서는 많은 작업 주체가 참여하여 업무를 진행한다. 그 중 '유지보수 관리자'의 업무가 가장 큰 비중을 차지한다. 현재 업무를 살펴보면 유지보수 건축물의 이력관리를 도면 혹은 수기로 기록하여 보관하는 방식으로 진행되고 있으며, 해당 자료를 재 열람하기 위해서는 많은 시간이 소모된다. 이에 본 연구에서는 작업자의 유지관리 업무 편의성 향상과 이력관리를 최적화 하기위해 기존 유지보수 프로세스를 파악하고, 분석하여 문제점을 도출하고 스마트 디바이스 기반의 자동화 모델을 구축하였다. 본 연구는 스마트 디바이스 기반의 자동화 모델 구축을 위하여, ① 일반적인 시설물 관리 프로세스 분석 및 관련 문헌 검토, ② 현재 유지보수 프로세스 개선, ③BIM Data, COBie Data, IoT 및 AR 기술을 기반으로 유지보수 관리 자동화 모델 기능 구성도 제작, ④ 스마트 디바이스 기반 유지보수 관리 자동화 모델 구축, ⑤ 사례 현장 적용, 유지보수 관리 진행 및 이력정보 재검토 소요 시간 비교를 통한 시스템 검증을 실시하였다.

임상병리과의 활동기준원가 관리 적용에 관한 연구 (The Study on Application of Activity-Based Costing System on the Department of Clinical Pathology)

  • 정수경;정기선;최황규;류규수
    • 한국병원경영학회지
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    • 제5권1호
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    • pp.129-155
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    • 2000
  • This empirical study, activity-based costing, a newly introduced approach that has proved to be an improvement over the conventional costing system in product or service costing, is applied at department of clinical pathology in K university hospital. The study subjects were 233 test procedures done in clinical laboratory of K university hospital. Activity analysis was done by interview, questionnaires, and time study, and the amount of resources consumed by each activity and their costs are then traced and applied to the laboratory tests. The main purpose of this study were to compare the test costs of activity-bases costing with those of conventional costing, and test fees of medical insurance, and to provide accurate cost informations for the decision makers of hospital. The major findings of this study were as belows. 1. The cost drivers for application of activity-based costing at clinical laboratory were cases of sample collection, case of specimen, cases of test, and volume-related allocation bases such as direct labor hours and total revenue of each test. 2. The profits of each clinical laboratory fields analyzed by conventional costing were different from the profits analyzed by activity-based costing, especially in the field of Urinalysis(approximately over estimated 750%). 3. The standard full costs by conventional costing were quite different from the costs computed by using activity-based costing, and the difference is most significant with the tests of long labor time. 4. From the comparison between costs computed by using activity-based costing and medical insurance fees, some test fees were significantly lower than the costs, especially in the non-automated fields. As described in this study, activity-based costing provides more accurate cost information than does conventional costing system. The former approach is especially important in the health care industry including hospitals in which planning and controlling the costs services provided are the key to maintaining a healthy financial status for the organization. Despite the contribution of activity-based costing the economic as well as technical feasibilities of implementing such a cost accounting system in an organization must be evaluated. In the development of activity-based costing systems, an activity analysis has to be conducted to identify activities that consume resources. This involves a detailed study of the organization's logistics and accounting information systems, and it is an expensive project in itself. Besides, it can be quite difficult and time consuming to identify and trace resource consumption to a specific activity. Thus the activity-based costing system should be implemented only when the decrease in cost of error far exceeds the increase in cost of measurement. By combining activity-based costing with standard costing, health care administrators can better plan and control the costs of health services provided while ensuring that the organization's bottom line is healthy.

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젖소 사양관리의 통합전산화 시스템 개발 (Development of An Integrated Information System for Dairy Cattle Breeding Management)

  • 김동원;허은영;조민호;김봉혁
    • 산업공학
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    • 제17권4호
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    • pp.397-406
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    • 2004
  • It is widely known that labor costs are continuously and rapidly growing in terms of the raw cost of products in Korea. The increased labor costs are degrading the competitiveness of dairy industry sector as in the other major industrial fields. Furthermore, the number of dairy farms is constantly decreasing while that of dairy cattle is increasing. Thus, mechanized and/or automated stockbreeding management systems are crucially required to support professional stockbreeding management, as well as to enhance the productivity of the sector. Hence this paper develops an IIS (Integrated Information System) for dairy cattle stockbreeding management. IIS is composed of five application modules and associated utility programs. The five modules are individual stock management, milking management, feeding management, propagation management, and disease management. The utility programs are involved in stock farm accounting, and handy unloading of individual stock data into a personal data acquisition device. Compared with existing foreign products, the developed system takes advantages of various stock body measurement data such as body weight, body temperature, milk conductivity, milking amount, and the number of walking steps. All the measured data are transmitted into a programmable logic controller that monitors and controls measurement devices. The transmitted data are finally aggregated into an integrated database located in the main personal computer. The integrated data are analyzed and reformed in the five modules of IIS, then, used for providing farmers with various farm states and information through application module scenes. Hence, IIS keeps the each module work in a systematic and compatible manner, while supervising the whole stockbreeding management system.

Safeguarding Korean Export Trade through Social Media-Driven Risk Identification and Characterization

  • Sithipolvanichgul, Juthamon;Abrahams, Alan S.;Goldberg, David M.;Zaman, Nohel;Baghersad, Milad;Nasri, Leila;Ractham, Peter
    • Journal of Korea Trade
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    • 제24권8호
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    • pp.39-62
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    • 2020
  • Purpose - Korean exports account for a vast proportion of Korean GDP, and large volumes of Korean products are sold in the United States. Identifying and characterizing actual and potential product hazards related to Korean products is critical to safeguard Korean export trade, as severe quality issues can impair Korea's reputation and reduce global consumer confidence in Korean products. In this study, we develop country-of-origin-based product risk analysis methods for social media with a specific focus on Korean-labeled products, for the purpose of safeguarding Korean export trade. Design/methodology - We employed two social media datasets containing consumer-generated product reviews. Sentiment analysis is a popular text mining technique used to quantify the type and amount of emotion that is expressed in the text. It is a useful tool for gathering customer opinions regarding products. Findings - We document and discuss the specific potential risks found in Korean-labeled products and explain their implications for safeguarding Korean export trade. Finally, we analyze the false positive matches that arise from the established dictionaries that were used for risk discovery and utilize these classification errors to suggest opportunities for the future refinement of the associated automated text analytic methods. Originality/value - Various studies have used online feedback from social media to analyze product defects. However, none of them links their findings to trade promotion and the protection of a specific country's exports. Therefore, it is important to fill this research gap, which could help to safeguard export trade in Korea.

모니터링 기능에 대한 인식이 효과적인 BPMS 도입에 미치는 영향 (An Empirical Study on the Impact of the Perception of the Monitoring Function on Effective BPMS Adoption)

  • 채명신;박진석;이병태
    • Asia pacific journal of information systems
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    • 제17권3호
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    • pp.105-130
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    • 2007
  • Recently, there is a substantial interest in implementing Business Process Management System(BPMS) among enterprises with the purpose of business process innovation. BPMS redesigns and coordinates business processes in terms of both automated steps and human involvement in order to maximize the value of both involved people and systems. The reason why BPMS is getting attention from top managers is that it has the possibility to optimize the business processes by cycling the process of modeling, execution, monitoring, evaluation, and redesigning work processes. Thus, it has created high expectations about not only productivity improvement but also business process innovation. However. having an innovative nature, which is used for process innovation, BPMS implementation has great potential to stir up employee resistance. The analysis and the discussion about the prevention of the resistance against IS(Information Systems) is important because IS change the way people work and also alter the power structure within the organization, in general. The purpose of this study is to investigate factors that have an impact on the effective adoption of BPMS at the enterprise level. To find out these factors, this study considers two characteristics of BPMS: First. BPMS shares some characteristics with other enterprise-wide IS such as ERP. Second, it has special BPMS-specific characteristics. Due to the lack of previous research on BPMS adoption, interviews were carried out with IT-consultants and CIOs who conducted BPMS projects previously to find out BPMS-specific features that would make BPMS unique when compared to other enterprise-wide IS. As a result, the monitoring function was chosen as the main BPMS-specific factor. Thus, this paper reviewed studies both on enterprise-wide IS adoptions, which applied Technology Acceptance Model (TAM) and secondly on computer based monitoring to find out factors that would influence the employees' perception on the monitoring function of BPMS. Based on the literature review, the study suggested three factors that would have an impact on the employee's perception of the monitoring function: fairness of enterprise evaluation system, fairness of the boss, and self-efficacy of their work. Three factors that would impact the enterprise-wide IS adoption were also set: the shared belief in the benefit of BPMS, training, and communication. Then, these factors were integrated with TAM. Structural equation modeling was used to test hypotheses, out factors that would impact the employees' perception on the monitoring function of BPMS. Based on the literature review the study suggested three factors that would have an impact on the employee's perception of the monitoring function: fairness of enterprise evaluation system, fairness of the boss, and self-efficacy of their work. Three factors that would impact the enterprise-wide IS adoption were also set: the shared belief in the benefit of BPMS, training, and communication. Then, these factors were integrated with TAM. Structural equation modeling was used to test hypotheses. The data analysis results showed that two among three monitoring function related factors - enterprise evaluation system and fairness of the boss - were significant. This implies that employees would worry less about the BPMS implementation as long as they perceive the monitoring results will be used fairly for their performance evaluation. However, employees' high self-efficacy on their job was not a significant factor in their perception of the usefulness of BPMS. This is related to cases that showed employees resisted against the information systems because they automated their works (Markus, 1983). One specific case was an electronic company, where the accounting department workers were requested to redefine their job because their working processes were automated due to BPMS implementation.

경영교육인증에 따른 수산경영학 교과과정 및 학업이수의 변화 분석과 과제 (An Analysis of the Course Fulfillment Change in Fisheries Business Administration Curriculum with Business Education Accreditation)

  • 이동호
    • 수산경영론집
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    • 제45권2호
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    • pp.39-59
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    • 2014
  • Recently the rapid changes of the social environment make both university and every each department should have to renovate and adjust all of the educational components. The most dominant and issuable change of business administration education is the Business Education Accreditation which was certified by the KABEA(Korean Association of Business Education Accreditation). And the only two department of fisheries business administration which in Gyeongsang National University and Pukyong National University has been accredited recently. Though The department of fisheries business administration in Korea has been influenced by that Accreditation, there is few research and analysis on educational change. So it is very important that research on the curricular constitution and change of the curriculum for considering the its own effect and influence. This paper aims to explore the curricular constitution, change and course fulfillment of fisheries business administration after the business education accreditation based on the case of the department of fisheries business administration in Gyeongsang National University. The analysis of fisheries business administration change will help develop sustainable curriculum and give more guideline for identifying the core of fisheries business administration. The method of analysing that in this research has adopt the social network analysis(SNA) and automated software tool which is the most dominant technique in contents analysis including the Krkwics and Pajek. The SNA is evaluated that most popular, rigorous and firm methodology for analyzing, examining and revising some concepts or objects in the context of semantics. The result of this study shows that the ratio of fisheries business administration class has been decreased but still the most fulfilled course. And English mediated class has been avoided though that sort of the class has been increased. In the view point of course fulfillment, it has been potential and inefficient problems that some classes that including financial related and accounting related class would not been accomplished appropriately. The findings of a graduate depth interview which has been done about 4 years for understanding that student show that there's some recognition gap of fisheries business administration in staffs of human resource management. And the level of job satisfaction in fisheries business still somewhat low and even worse the chance of recruitment also unsteady.