• Proceedings of the Korean Operations and Management Science Society Conference
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• 1996.04a
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• pp.481-484
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• 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
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• v.15 no.2
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• pp.319-326
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• 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.

• Journal of the Korea Safety Management & Science
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• v.16 no.1
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• pp.239-250
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• 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.

• The Journal of Information Systems
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• v.15 no.3
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• pp.107-129
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• 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.

• Korean Management Science Review
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• v.17 no.2
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• pp.115-124
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• 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
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• v.9 no.1
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• pp.93-99
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• 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.

• Journal of the Korean Institute of Illuminating and Electrical Installation Engineers
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• v.27 no.2
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• pp.22-28
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• 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.

• Journal of the Korea Safety Management & Science
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• v.17 no.1
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• pp.321-335
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• 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.

• Journal of the Korean Society for Railway
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• v.14 no.6
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• pp.575-583
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• 2011

In order to minimize the maintenance cost at local lines, Information & Communication Technology based onboard train control system is being developed. Unlike the central traffic control based fixed block system, this system use a moving block method and railway driver direct control switch and railway crossing. The purpose of this paper is to analyze the concerned main operational issues are as follows: the preparation of train operation, drivability, the role of driver and controller, block system and cost. We defined the role of driver and driver's input data for train service, and we designed the business process of driver using UML tool. We considered the aspect of drivability, DMI is needed to support the braking moment for the driver and driver training simulator. We designed the driver business process for control of switch and railway crossing. We analyzed the fixed block system and moving block system to confirm the difference with the existing operational method. The cost analysis structure is also needed for the operation cost comparison.

• The Transactions of the Korean Institute of Power Electronics
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• v.20 no.2
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• pp.122-129
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• 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.