• 한국경영과학회:학술대회논문집
• /
• 대한산업공학회/한국경영과학회 1996년도 춘계공동학술대회논문집; 공군사관학교, 청주; 26-27 Apr. 1996
• /
• pp.481-484
• /
• 1996

When logistics system is integrated with production system and marketing system, it takes a very important role of the business management. In general, measurement of logistics cost in logistics system uses the conventional cost assignment method. However the conventional method may result in the incorrect cost because the overhead cost may be incorrectly assigned to the products. Activity-Based Costing(ABC) was proposed as an alternative method which will distribute the overhead cost to each cost obeject more accurately. ABC assigns cost to activities based on the amounts of resources used by resource driver, and assigns cost to cost objects based on the amount of activities driver. This study proposes two heuristic algorithms. The first algorithm selects the best activity driver for each cost object by using correlation analysis. The best activity driver is the one that minimizes the sum of loss cost and measurement cost of activity driver. The second algorithm selects the best number of activities by using correlation analysis. The pair of activities with the highest correlation are combined into one if the saving of measurement cost is no less than the loss due to inaccurate distribution of overhead cost. In order to demonstrate the procedure and validity of the algorithms, Real data of one year from a paper manufacturer are used.

• Journal of Power Electronics
• /
• 제15권2호
• /
• pp.319-326
• /
• 2015

In this paper, a cost-effective single switch multi-channel LED (light emitting diode) driver is proposed. While conventional LED drivers require as many non-isolated DC/DC converters as the number of LED channels, the proposed LED driver needs only one power switch and several balancing capacitors instead of expensive non-isolated DC/DC converters. Therefore, the proposed driver features a simpler structure, with a lower cost and a higher efficiency. Because its power switch can be turned off under the zero current switching condition, it has very desirable advantages such as improved electromagnetic interference characteristics and high efficiency. Moreover, it uses only a small number of DC blocking capacitors with no additional active devices for the current balancing of multi-channel LEDs. As a result, the proposed driver exhibits high reliability and is cost effective. To confirm the validity of the proposed driver, a theoretical analysis is performed, and design considerations and experimental results obtained from a prototype that is applicable to a 46" LED-TV are presented.

• 대한안전경영과학회지
• /
• 제16권1호
• /
• pp.239-250
• /
• 2014

The purpose of this research is to implement and develop the Economic Cost Driver Size(ECDS) extended model to determine the optimal cash driver size with measurement complexity cost and allocation fail cost. ECDS model can be used to seek both measurement accuracy and time efficiency of the Activity-Base Costing (ABC). The study also develops Activity Priority Number (APN) to evaluate the importance of nonvalue-added activities improvement and to determine the representative cost driver of value-added activities when applying ECDS model. APN consists of Severity Priority Number (SPN), Undetectablitiy Priority Number (UPN) and Occurrence Priority Number (OPN). APN can be obtained from lower-stream activity, current activity, upper-stream activity in terms of hierarchical dependency of SIPOC (Supplier, Input, Process, Output, and Customer). In order to seek both efficiency of invested capital and reduction of overhead cost, the paper proposes the integrated ABC and Economic Value Added (EVA) model using redesigned ABC-based statement of comprehensive income and EVA-based statement of financial position. For a better understanding of the proposed ABC-EVA integrated model, numerical examples are demonstrated in this paper. Cost drivers of ABC and capital drivers of EVA in the proposed model can be used to reduce activity overhead cost from ABC-based statement of comprehensive income and to lessen activity capital charge from EVA-based statement of financial position.

• 한국정보시스템학회지:정보시스템연구
• /
• 제15권3호
• /
• pp.107-129
• /
• 2006

The purpose of this study is to provide and validate an IT cost model hi which we link among cost center, cost object and flexible cost driver. in order to accomplish this purpose, this study utilizes ethnographic research methodology. At first we develop the cost model where the flexible cost driver is the distribution basis of overhead cost. For each cost driver, unit cost management model is also proposed. Then we employ the structured design methodology to validate the model. Based on the IT Cost requirements of a case company, the IT cost system was designed and developed for its test. The result shows the model we developed in this study is appropriate for managing IT resources and further, can be used as a reference model for calculating chargeback rates of other departments and IT budget of IT department.

• 경영과학
• /
• 제17권2호
• /
• pp.115-124
• /
• 2000

Activity-Based Costing(ABC) is an accounting cost system which allocates the overhead cost to each cost object more accurately. ABC system achieves improved accuracy in estimating the cost of cost object by using multiple cost drivers to trace the cost of activities to the cost objects associated with the resources consumed by those activities. The selection and the aggregation of these cost driver candidates can pose difficult problems. This paper deals with these problems in mathematical programming approach. The first model is formulated as an integer programming model in cost driver selection and the second model is formulated as multi-objective goal programming model in reduction of cost drivers already selected.

• Journal of Power Electronics
• /
• 제9권1호
• /
• pp.93-99
• /
• 2009

A new plasma display panel sustaining driver using single side sustaining technique with a dual resonant method is proposed in this paper. Since this circuit enables to keep device voltage stress same as the prior circuit, it can be a low cost circuit compared to a conventional driver. To integrate the sustaining function into one side with a single power source in the driver, a charge pump method is adopted to make negative sustaining voltage and to achieve dual resonant energy recovery on the sustaining modes.

• 조명전기설비학회논문지
• /
• 제27권2호
• /
• pp.22-28
• /
• 2013

In this paper, the low cost SOA Dimming Driver which consisted of LabVIEW programming part capable of current pattern design, DAQ module for analog voltage output, and voltage to current converter has realized. The output current(possible to 3A) from the Driver was clearly constant without ripple and also showed no variance until 1mA unit for a long time operation. The proposed low cost Driver can replace the previous high cost SOA Drivers for wavelength swept lasers fully and provide the convenience and safety of auto-supplying a designed current pattern.

• 대한안전경영과학회지
• /
• 제17권1호
• /
• pp.321-335
• /
• 2015

This study introduces the methods to apply and develop the integrated Cost of Quality (COQ) and Time-Driven Activity-Based Costing (TDABC) model for seeking not only quality improvement but also reduction of overhead cost. Inefficient and uneconomical COQ activities can be identified by using time driver which also maximizes the quality improvement for Prevention-Appraisal- Failure (PAF) quality costs. In contrast, reduction of the indirect cost of unused capacity resource using Quality Cost Capacity Ratio (QCCR) of TDABC minimizes overhead cost for COQ activities. In addition, linkage between Overall Equipment Effective (OEE) and Time Driver develops the integrated system of Total Productive Maintenance (TPM) and TDABC model. Lean OEE maximizes when an Unused Time (UT) of TDABC that are TPM losses and lean wastes reduces whereas the TPM Cost Capacity Ratio (TCCR) of TDABC minimizes indirect cost for non-value added TPM activities. Numerical examples are derived to better understand the proposed COQ/TDABC model and TPM/TDABC model from this paper. From the proposed model, process mapping and time driver of TDABC are known to lessen indirect cost from general ledger of comprehensive income statement with a better quality innovation and improvement of equipment.

• 한국철도학회논문집
• /
• 제14권6호
• /
• pp.575-583
• /
• 2011

철도 지선 구간의 유지보수 비용을 최소화하기 위해 ICT 기반 차상제어시스템을 개발 중이다. 이 시스템은 기존의 열차제어방식과 달리 선로 주변 신호기와 고정폐색장치를 없애고 이동폐색방식을 적용하며 차상에서 선로전환기와 건널목을 제어하는 방식이다. 본 논문의 목적은 ICT 기반 차상제어시스템 개발 이전에 고려해야 할 주요 운영 이슈 사항을 분석하며 주요 대상은 열차운행준비, 운전 편의성, 관제역할, 폐색방식, 그리고 운영비용을 고려하였다. 열차 출발 전에 기관사가 DMI를 통해 입력하여야 할 입력데이터를 정의하였고 관련 업무 프로세스를 UML 도구를 활용하여 설계하였다. 기관사의 운전 편의성 측면에서는 역 진입 시의 제동시점 지원 필요성과 기관사의 원활한 운전 훈련을 위한 운전시뮬레이터가 필요하다. 기관사가 선로전환기와 건널목을 직접 제어하는 업무절차를 UML 도구로 설계하였다. 기존 운영 방식과의 차이를 확인하기 위해 고정폐색방식과 이동폐색방식 간에 비교 분석하였으며, 비용 측면에서는 기존방식과 ICT 방식의 신호설비에 따른 유지보수 비용 이점을 제시하였다.

• 전력전자학회논문지
• /
• 제20권2호
• /
• pp.122-129
• /
• 2015

In this study, we propose a low voltage stress and cost-effective light emitting diode (LED) driver capable of multi-channel current balancing. Conventional LED drivers require as many boost converters as the number of LED channels, whereas the proposed LED driver requires only one buck converter and several balancing capacitors instead of several expensive boost converters. Additionally, while the components of the boost converter have high voltage stress and depend on the LED driving voltage, components of the proposed driver have about one-half of the voltage stress across all components. The proposed driver exhibits high reliability and cost effectiveness because it only uses few DC blocking capacitors with no additional active devices to balance the current of multi-channel LEDs. The proposed driver exhibits high reliability and cost effectiveness. The validity of the proposed driver is confirmed through a theoretical analysis. An explanation of the design considerations and experimental results were obtained using a prototype applicable to a 46" LED-TV.