• 대한안전경영과학회:학술대회논문집
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• 대한안전경영과학회 2012년 춘계학술대회
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• pp.181-188
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• 2012

본 연구는 Supply Chain Process 측면에서 MFCA를 활용할 수 있는 방안으로 현장의 7대 낭비 요소를 물류 기능에 접목하여 MFCA를 도입할 수 있는 요소들을 알아보고 다양한 연구 사례를 들어 도입 가능성을 검토하였다. 7대 현장 낭비인 과잉 생산, 대기, 운반, 가공, 재고, 동작, 불량의 낭비에 물류 기능으로 정의된 저장, 하역, 운송, 포장, 정보, 유통가공 등의 측면을 대상으로 각 기능에 적용가능한 요소들을 재정립하고, GCM(Green Chain Management) 측면에서 여러 사례들을 조사하여 물류 분야에서 $CO_2$를 저감할 수 있는 방안들을 사례로 제시하였다. 이를 통해 낭비에 대한 층별화, 가시화, 효율화 접근이 가능하며 실질적 성과를 창출하여 제조원가의 경쟁력을 확보할 수 있으며, 공해 및 폐기물 저감을 통한 환경 보전에 기여할 수 있을 것으로 기대된다.

• 아태비즈니스연구
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• 제12권3호
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• pp.397-415
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• 2021

Purpose - The purpose of this study is to analyze the cost behavior of firms, taking into account both high R&D intensity and situations in which R&D activities are likely to be performed efficiently. Design/methodology/approach - During the sample period from 2002 to 2019, regression analysis is conducted on the manufacturing firms with December fiscal year listed on KOSDAQ. The degree of R&D expenditure was measured by R&D intensity. The efficient R&D situation is measured as the decline stage firms in the KOSDAQ market, which are relatively smaller than the KOSPI market. Findings - Firms in the decline phase and high R&D intensity showed the cost stickiness. Because these firms anticipate an optimistic future, they do little to cut current costs even if their current sales decrease. Research implications or Originality - Firstly, it is confirmed that both the extent of R&D expenditure and the situation in which R&D will be effectively performed are important in the study of cost behavior. Secondly, we present a new perspective on strategy research that favors the use of cost advantage strategy related to cost anti-stickiness for the decline firms.

• Industrial Engineering and Management Systems
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• 제9권4호
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• pp.303-311
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• 2010

In the last few years growing interest has been dedicated to supply chain management. Modeling complexity is added to supply chain coordination problem by accounting for reverse logistics activities. The objective of this paper is to extend inventory model of manufacturing factory with respect to the production of raw material of forward logistics and recycling material of reverse logistics. The proposed model is applied to a plastic recycling process plant located in Taiwan. The case study improvement scheme shows when the recycling rate of recycling material increases from 15% to 50%, the total inventory cost of manufacturing factory decreases by 12.82%, safety stock volume decreases by 41.19% and the reorder quantity is down by 50.96%. This paper finds whether the results of the model can reach the economic profit through quantitative analysis and encourages companies integrate reverse logistics into the supply chain system.

• Journal of Construction Engineering and Project Management
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• 제6권2호
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• pp.8-15
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• 2016

Cost planning practices in the construction industry worldwide has gained much popularity in recent times due to economic recession and stringent measures that various procurement laws prescribe in most developed and developing countries. Nevertheless, these practices in developing countries such as Ghana are constrained with the existence of critical barriers that render them non-effective and hence, accounting for the numerous abandonment of both private and public projects. Consequently, this study was enunciated with the aim to examine the critical barriers to the practice of effective cost planning in the Ghanaian construction industry. Through an in-depth literature review and a pilot survey, questionnaires were designed and administered to quantity surveyors. Data generated from the field survey was subjected to principal component analysis. The findings of the study revealed weak cost planning knowledge base, poor cost databases and understanding, inadequate designs and planning and external conditions are the major barriers to cost planning practices in the Ghanaian construction industry. The need for this study cannot be doubted since it provides an insight for experts in the construction industry on the barriers of the practice of cost planning in the industry. The awareness of these barriers will therefore facilitate efficient and effective efforts to resolve them. A future study is thereby proposed by this study to explore effective cost planning practices in the Ghanaian construction industry that will ensure private and public stakeholders get value for their money invested.

• Journal of Korea Trade
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• 제27권1호
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• pp.1-18
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• 2023

Purpose - Using a sample of Korean multinational corporations, we examine whether the relationship between tax risk and the implied cost of capital discriminates between the environmental, social, and corporate governance (ESG) of highly rated firms. Design/methodology - Firms with high tax risks have an increased uncertainty of future cash flows. Therefore, as the volatility of future cash flow increases, information asymmetry and the required return increases. Highly rated ESG firms can reduce information asymmetry, thereby weakening the positive relationship between tax risk and cost of capital. We employ the standard deviation of the cash effective tax rate as proxy of tax risk. We utilize the ESG rating data of the Korea Corporate Governance Service (KCGS). We use a PEG model, MPEG model, and GM model to measure the implied cost of capital. Findings - We find a positive association between the implied cost of capital and tax risk. The positive relationship between tax risk and the implied cost of capital weakens in highly rated ESG firms. Highly rated ESG firms prefer a stable tax position to invest after-tax cash flows into sustainable management. Therefore, the negative effects of tax risk on cost of capital can be reduced. Originality/value - This study provides empirical evidence that ESG activities can mitigate the negative impact of tax risk on the cost of capital for Korean multinational corporations. In a business environment where ESG activities are more important, the empirical results that ESG activities can reduce the corporate risk of Korean FDI companies are expected to provide implications for the ESG activities of multinational corporations.

• Journal of Information Technology Applications and Management
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• 제12권2호
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• pp.79-106
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• 2005

This study, by adopting case study methodology, is focused on examining the present state and analyzing the cause of the digital divide, and suggesting policies for bridging the divide, specifically in view of SMEs. We have taken cases of manufacturing companies, visiting and interviewing 18 SMEs in 10 APEC member economies which show sharp difference in usage of ICT. In order to analyze the digital gap among SMEs, we used 5 variables that are composed of computer hardware, computer software, Internet, readiness of ICT, and performance of ICT adoption, while categorizing the cases into low and high tier based on the national ICT index. From a computer hardware perspective, the high tier (0.66) has almost double the number of PC’s per employee, compared with the low tiers (0.34). This gap can be explained by financial availability of low income and high tariff in the developing economies. In the computer software perspective, the SMEs in the low tier had some restrictive use of computer applications such as financial and accounting management and document management, while those in the high tier enjoyed more diversity in the use of applications such as inventory management, sales management, financial and accounting management, procurement management, CRM, and ERP. In view of the readiness of ICT, the difference in ICT infrastructure and financial status between the low and high tier was far wider than any other variables. As a result of ICT adoption, SMEs benefited in view of learning and growth, internal business processes, customer service, and financial affairs. To effectively bridge the digital divide between the low and high tier, actions such as setting up a secondary market of used computers among cooperating developed and developing countries, developing and diffusing good business applications, and building speedy, low-cost telecommunication infrastructures should be taken.

• 대한안전경영과학회지
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• 제14권4호
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• pp.147-152
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• 2012

Supply chain including transportation expend the 21% of domestic energy consumption. It is necessary to diminish the excess energy usage at entire supply chain. This paper deals with the application of MFCA(Material Flow Cost Accounting) for SCM to save energy consumption. We construct the material center corresponding to each logistics function in order to apply the MFCA for GCM(Green Chain Management). We also construct the MFCA framework which consists of MFCA Database Management, MFCA Visualization, GCM Data Integration, GCM Data Tracking, and MFCA Data Predict & Assignment. We expect to help determining the range of logistics function to apply the MFCA for GCM.

• 한국건설관리학회논문집
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• 제6권6호
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• pp.171-180
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• 2005

공공임대주택은 공공이 건설, 소유하고 관리하는 임대주택으로 사업주체는 건설부터 폐기처분에 이르는 전 과정을 관리하게 된다. 일반분양주택 사업주체가 초기투자비에 적극적인 관심을 보이는 반면, 공공임대주택 사업주체는 초기투자비와 더불어 건물의 유지보전을 위해 지출되는 수선비에 관심을 기울이지 않을 수 없다. 하지만 국내 공공임대주택의 수선비용은 단지 회계상의 지출요소로 관리되어 왔을 뿐, 체계적인 실태조사 및 분석에 대한 선행연구가 많이 부족한 실정이다. 따라서 본 논문은 공동주택 LCC모델링이나 수선비 예측모델의 신뢰성 향상 및 실무적 활용성 제고를 목적으로 공공임대주택에 지출된 수선비 실적자료를 바탕으로 통계적 방법을 활용, 경과연수와 지출비용과의 관계, 단지별 수선비 지출차이, 준공 후 시기에 따른 수선비 지출 경향에 초점을 맞추어 실태를 분석하였고, 단지별 수선비 지출격차가 발생하는 원인과 경과 연수에 따른 수선비 변화의 특성을 파악하여 제시하였다.

• 한국산림과학회지
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• 제98권1호
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• pp.55-65
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• 2009

부속서I국가의 Post-2012 LULUCF 협상을 위해 2008년 8월 가나 아크라에서 개최된 AWG-KP 회의에서 교토의정서 제1차 공약기간에 적용된 gross-net 탄소계정 방법을 개정하기 위한 4가지 협상 대안(gross-net, net-net, 베이스라인 설정, 토지기반 탄소계정 방법)을 결정하였다. 본 연구는 베이스라인 설정 방법을 제외한 3가지 대안에 대해 보고방식, 할인율과 배출권 인정 상한량(cap)에 따라 4가지 대안 시나리오를 설정하여 국가 간 산림 탄소배출권(RMU)을 추정 비교하였다. 교토의정서 3.4조 활동을 현재의 자발보고에서 의무보고로 개정할 경우 러시아, 호주, 뉴질랜드 및 잠재적으로 캐나다도 RMU의 손실이 클 것으로 추정되었다. net-net 및 토지기반 탄소계정 방법은 기준연도 또는 기준기간에 따라 RMU 차이가 큰데, 장령림이 많은 국가는 기준 연도 또는 기준 기간이 공약기간과 가까울수록 RMU가 감소하였다. 모든 국가는 산림경영 활동에 대한 현재의 85% 할인율을 낮출수록 RMU는 증가하였다. 신규조림 및 재조림의 잠재력이 낮은 우리나라는 할인율의 변화에 RMU가 가장 민감하게 변화하였다. 향후 Post-2012 LULUCF 협상은 gross-net 탄소계정 방법과 교토의정서 3.4조 활동의 자발보고라는 현행 탄소계정 체계의 승계가 유력할 것으로 전망된다. 다른 탄소계정 방법은 국가 간 이해관계가 크고 신뢰할만한 방법론 개발에 많은 비용과 시간이 요구된다는 측면에서 채택될 가능성이 낮다. Post-2012 온실가스 의무감축에 참여에 대비하여 우리나라는 기존 선진국과는 다른 차별화된 협상 전략이 필요한데, 특히 산림경영 활동에 대한 할인율을 낮추는 것이 유력한 대안이 될 수 있다.

• 보건행정학회지
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• 제28권1호
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• pp.53-69
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• 2018

Background: This study investigates association modified category medical specialization (CMS) and hospital charge, length of stay (LOS), and mortality among lumbar spine disease inpatients. Methods: This study used National Health Insurance Service-cohort sample database from 2002 to 2013, using stratified representative sampling released by the National Health Insurance Service. A total of 56,622 samples were analyzed. The primary analysis was based on generalized estimating equation model accounting for correlation among individuals within each hospital. Results: Inpatients admitted with lumbar spine disease at hospitals with higher modified CMS had a shorter LOS (estimate, -1.700; 95% confidence interval [CI], -1.886 to -1.514; p<0.0001). Inpatients admitted with lumbar spine disease at hospitals with higher modified CMS had a lower mortality rate (odds ratio, 0.635; 95% CI, 0.521 to 0.775; p<0.0001). Inpatients admitted with lumbar spine disease at hospitals with higher modified CMS had higher hospital cost per case (estimate, 192,658 Korean won; 95% CI, 125,701 to 259,614; p<0.0001). However, inpatients admitted with lumbar spine surgery patients at hospitals with higher modified CMS had lower hospital cost per case (estimate, -152,060 Korean won; 95% CI, -287,236 to -16,884; p=0.028). Inpatients admitted with lumbar spine disease at hospitals with higher modified CMS had higher hospital cost per diem (estimate, 55,694 Korean won; 95% CI, 46,205 to 65,183; p<0.0001). Conclusion: Our results showed that increase in hospital specialization had a substantial effect on decrease in hospital cost per case, LOS, and mortality, and on increase in hospital cost per diem among lumbar spine disease surgery patients.