• 품질경영학회지
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• 제32권3호
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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.

• 한국경영정보학회:학술대회논문집
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• 한국경영정보학회 2007년도 International Conference
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• pp.45-51
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• 2007

본 연구는 공수방식이나 기능점수(Funtion Point)방식에 의존해 온 기존의 게임콘텐츠 원가산정 방식의 문제점을 인식하고 이를 대체할 새로운 게임요소점수(Game Element Point) 접근방식 하에서 구체적인 원가산정 방법론을 개발 제시하였다. 게임콘텐츠 원가산정 모델은 게임콘텐츠에 고유한 게임요소를 도출하여 이를 게임요소점수(GEP; Game Element Point)로 환산하고 여기에 게임요소당 단가를 곱하여 원가를 산정하는 형태를 가지고 있다. 또한 제시된 방법론의 실무적용 가능성을 타진하기 위해 게임 개발업체들의 실제원가 자료를 입수하여 실제 개발원가와 GEP방식으로 계산된 원가를 비교 검증하였다. 탐색적 수준의 사례 비교를 통한 검증결과 GEP방식의 적용이 가능하고 또한 기존방식을 대체할 좀 더 실무적이고 정확한 게임 컨텐츠 원가산정 방식으로 사용할 수 있는 것으로 판명되었다.

• 한국경영정보학회:학술대회논문집
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• 한국경영정보학회 2007년도 International Conference
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• pp.807-813
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• 2007

Although firms are adopting strategic performance management systems (PMS) that provide information that allows the firms to identify the strategies offering the highest potential for achieving the firms' objectives, many firms still suffer from making the implementation of PMS a success. The purpose of this paper is to identify those factors that influence the successful implementation of performance management systems. This paper performs a comprehensive literature scrutiny on the implementation factors of PMS including the Balanced Scorecard, Performance Prism, Intellectual Capital Navigation, and Activity-based Costing, as well as traditional performance management systems. The findings of this research will provide useful insights into the anatomy of the success factors for implementing performance management systems and will help management to all the different sized organizations in the different sectors and industries. This paper also provides some future directions for research.

• 한국국방경영분석학회지
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• 제15권2호
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• pp.147-159
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• 1989

This paper presents a formalized methodology for conducting cost-effectiveness analysis on the ROK Navy's maritime patrol aircraft. The methodology involves a Delphi method application for determining the group of appraisal variables as well as their weight values in the area of aircraft effectiveness analysis, Life-cycle costing was employed to produce cost in terms of present worth values of all costs that occur over the common 20-year life cycle. A wide range of experts was selected so that their opinions could be effectively collected and synthesized to form the framework of the effectiveness model. Such a model development strategy provides easy acceptance of the analysis result and assure fairness of the analysis.

• 한국항해항만학회지
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• 제35권7호
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• pp.589-596
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• 2011

Terminal market has rapidly crashed and market rates have taken a sharp plunge. The substantial throughput decrease resulted from the world economic downturn has been a finishing blow to the terminal operators in Busan. Every terminal operator is taking cost saving as its first priority and accelerating structural reform and downsizing. Under the desperate situation, the need of effective cost analysis would be highly required to effectively control operation cost and to develop new services to satisfy the different needs of the customers. Furthermore, terminal operators could reduce unnecessary activities and concentrate their resource on the more cost-effective process through the operation cost analysis. In order to suggest a new framework of the cost control of container terminals, this paper seeks to analyze terminal costs based on ABC approach by processing actual data.

• 한국건설관리학회:학술대회논문집
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• 한국건설관리학회 2002년도 학술대회지
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• pp.279-282
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• 2002

최근 건설사업시장의 개방과 건설사업관리제도(이하CM)의 도입으로 국내 건설업계 및 생산시스템에도 많은 변화가 일어나고 있다. 이에 따라, 건축물의 초기시설비는 물론 유지관리 및 최종 폐기단계까지의 비용을 종합적으로 고려한 건물생애주기비용(이하 LCC)에 대한 중요성이 증대되었으며 특히 기계장치의 유지관리비 중 많은 부분을 차지하는 공기조화시설 부문에서 LCC가 주로 검토되고 있다. 그러나 국내에서는 공기조화 설비의 LCC에 대한 절차 및 기준 등이 미비하여 효과적인 LCC분석이 이루어지지 않고 있다. 본 연구는 최근 수행된 국내 공기조화 설비분야의 LCC분석 사례를 조사하여, 국내 공조설비의 LCC분석의 문제점을 분석하였다. 또한 사례 분석을 중심으로 공조설비의 LCC분석 절차를 제시하고 이 절차에 따라 7개의 사례를 비교분석하였다. 그 결과, LCC측면에서 최적 대안을 선정하는 경우 각 대안 별로 뚜렷한 차이를 보이고 있는 에너지비용과 초기투자비를 주된 비용요소로 고려하는 것이 가장 효과적인 것으로 나타났다.

• 한국경영과학회:학술대회논문집
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• 한국경영과학회 2000년도 추계학술대회 및 정기총회
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• pp.268-271
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• 2000

In these days, the technical advances and complexities have generated much of the difficulties in managing the project resources, both time and costing to accomplish the project in the most efficient manner. The project manager is frequently required to render judgements concerning the schedule and resource adjustments. This research develops an analytical model for a schedule-cost and risk analysis based on visual PERT/CPM. We used a two-step approaches ：in the step 1, a deterministic PERT/CPM model for the critical path and estimating the project time schedule and related resource planning, In the second step, we developed a heuristic model for crash and stretch out analysis based upon a time-cost trade-off associated with the crash and stretch out of the project. Computer implementation of this model is provided based on GUI-Type objective-oriented programming for the users and provided displays of all the inputs and outputs in the form of visual graphical. Also developed GUI-type program, Dongeui Visual-PERT/CPM. The results of this research will provide the project managers with an efficient management tool.

• 전기학회논문지
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• 제58권4호
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• pp.700-707
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• 2009

The application of renewable energy in electric power systems is growing rapidly in order to make provision for the inequality of the climate, the dwindling supplies of coal, oil and natural gas and a further rise in oil prices. Solar cell generators(SCG) is one of the fastest growing renewable energy. This paper presents a methodology on probabilistic production cost simulation of a power system including SCGs. The generated power by SCGs is variable due to the random variation of solar radiation. In order to solve this problem, the SCGs is modeled as multi-state operational model in this paper. Probabilistic production cost of a power system can be calculated by proposed method considering SCGs with multi-state. The results show that the impacts of SCGs added to a power system can be analyzed in view point of production cost using the proposed method.

• 한국정보통신학회:학술대회논문집
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• 한국해양정보통신학회 2003년도 춘계종합학술대회
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• pp.624-628
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• 2003

EC(European Commission)는 유럽의 이동전화시장에서 전반적으로 경쟁이 이루어지고 있지만 호착신시장과 같은 상호접속시장에서는 경쟁이 불충분하다고 판단하고 있다. 이로 인하여 착신접속료를 설정하는데 있어서 경쟁인센티브가 결여된다는 입장이다. 따라서 EC는 이동망 비용규제 방안을 모색하고 비용산정에 관한 지침을 마련하기 위하여 활발히 연구진행중이며 이의 일환으로 EE(Europe Economics)에게 Bottom-up 방식의 이동망 LRIC 모형 개발을 위탁하였다. 본 연구에서는 유럽 각국의 상호접속시장 비용규제 현황을 파악하고 EE에서 개발한 LRIC 비용산정모형을 살펴보고 모형 개발과정에서 발생하는 쟁점이 되는 사항들을 파악하여 국내 이동망 LRIC 비용모형개발에 대한 시사점을 살펴보고자 한다.

• 대한기계학회:학술대회논문집
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• 대한기계학회 2007년도 춘계학술대회A
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• pp.1334-1337
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• 2007

A steel pallet to carry lighter logistic articles is developed based on the DFSS(design for Six Sigma) methodology. Combining the conventional DFSS(Design For Six Sigma) methodology with that of VE(Value Engineering) is the novel feature of this paper to achieve maximum cost reduction. In this paper, systematical steps to achieve the required structural spec's are presented by conventional DMEDI(Define-Measure-Explore-Develop-Implement) process. To imply the target costing, evaluation of functions consisting of the pallet has been performed by value methodology. Then best design concept is selected in the Explore step, following structural optimization utilizing FEM. Finally the performance of prototype is investigated by pilot test in the Implement step. The developed steel pallet is being commercialized in the fields of automated ware house.