• 대한안전경영과학회지
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• 제17권1호
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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.

• 항공우주시스템공학회지
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• 제9권2호
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• pp.41-46
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• 2015

The various risk factors that affected schedule, costs and mission success, etc. in development of the satellite. This paper derives the considerable "Cost of Quality" factors in the satellite development phase through the survey of practical techniques in respect of measurement of quality cost in the commercial products manufacturing, and proposes mitigation strategy of quality cost using the approach that can be minimized it.

• 한국의류산업학회지
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• 제10권5호
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• pp.625-635
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• 2008

The purpose of this study was to investigate the mediating roles of the relationship quality and the switching cost during the processing of effects of service quality on the service loyalty in the beauty industry. Service quality factors were defined as the interaction quality, the outcome quality and the physical environment quality. The relationship quality were defined as the satisfaction and the trust of customer. Amos was used to analyze the research hypotheses and the proposed model. All research hypotheses were adopted. The empirical results were as follows; Service quality influenced positively on the relationship quality, and then the relationship quality yielded the service loyalty. Also the relationship quality influenced positively on the switching cost and then the switching cost influenced positively on the service loyalty. Each service quality dimension had a significant effect on the satisfaction, the trust and the relative importance of service quality dimensions on the satisfaction, the trust followed the order of the interaction quality, the outcome quality and the physical environment quality.

• 한국품질경영학회:학술대회논문집
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• 한국품질경영학회 1998년도 The 12th Asia Quality Management Symposium* Total Quality Management for Restoring Competitiveness
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• pp.667-672
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• 1998

This Paper is to describe about new concept of the hidden cost of quality and through two cases plastic bottle manufacturing to explain how to find out it. Generally, the hidden quality cost does not show in the accounting record, but some time can find in the data of cost accounting or management accounting. How to combine between the hidden quality cost and the accounting method is discussed in the conclusion.

• 대한안전경영과학회:학술대회논문집
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• 대한안전경영과학회 2002년도 춘계학술대회
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• pp.227-230
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• 2002

This paper presents an analytic method of quality function deployment(QFD) that is to maximize customer satisfaction subject to technical and economic sides in process design. We have used Wasserman's normalization method and the analytical hierarchy process(AHP) to determine the intensity of the relationship between customer requirements and process design attributes. This paper also shows cost-quality model the tradeoff between quality and cost as a linear programming(LP) with new constraints that have designated special process required allocating firstly The cost-quality function deployment of piston ring is presented to illustrate the feasibility of such techniques.

• 대한안전경영과학회지
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• 제4권2호
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• pp.169-178
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• 2002

This paper presents an analytic method of quality function deployment(QFD) that is to maximize customer satisfaction subject to technical and economic sides in process design. We have used Wasserman's normalization method and the analytical hierarchy process(AHP) to determine the intensity of the relationship between customer requirements and process design attributes. This paper also shows cost-quality model the tradeoff between quality and cost as a linear programming(LP) with new constraints that have designated special process required allocating firstly. The cost-quality function deployment of piston ring is presented to illustrate the feasibility of such techniques.

• 대한전기학회논문지:전력기술부문A
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• 제52권4호
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• pp.213-218
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• 2003

In front of the opening of electric distribution market in 2004, it is indispensable to have a proper estimation of power quality index and rower quality cost calculation mechanism which are indispensable to stabilize highly industrialized society and to vitalize the Investment lot electric power system. However, there were not enough measures to reflect the voltage characteristics such as voltage sags and Interruptions which make electric load in unstable operation. This paper suggests power quality index and power quality cost which translate various kinds of voltage records into bus load drop index(BLDI) and bus power quality cost(BPQC) based on aggregated load CBEMA curve. A sample calculation result shows that this method can produces the acceptable power Quality index and costs for utilities and customers requirements.

• 품질경영학회지
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• 제4권1호
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• pp.13-19
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• 1976

In the quality planning phase, the techniques for measuring cost-quality trade-offs are used for the selection of the optimal design specifications when design flexibility permits significant trade-offs to be made. But the product quality is not only depends on the developing cost, but also the time for developing that product. Therefor it is important to seek a methodology for estimating time-cost-quality trade-offs associated with the quality planning projects. This paper is aimed to find a methodology of time-cost-quality trade-offs and to develop a proper algorithm.

• 품질경영학회지
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• 제45권4호
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• pp.917-932
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• 2017

Purpose: This study aims to identify the most important quality construct among system quality, information quality, and service quality, which are integrated as the second-order construct; perceived quality, and to investigate the relationship between perceived quality, learner satisfaction, learner enjoyment, switching cost, and learner loyalty. Method: Data were collected from learners who had taken e-learning course, and the analysis was conducted in two phases. The first phase described demographic characteristics using SPSS23.0; the second phase involved the second order CFA of perceived quality and the analysis of measurement model and structural model through AMOS 23.0. Results: (1) The explanatory power of system quality, information quality, and service quality appears to be almost equal; (2) Perceived quality positively influences only both learner satisfaction and switching cost; (3) Only learner satisfaction positively influences learner loyalty and switching cost negatively influences learner loyalty. Conclusion: Learner enjoyment does not play an important role in this study, which could be extrapolated in regard to the characteristics of sample. The respondents are over high school students, who emphasize on the acquisition of knowledge rather than enjoyment. Additionally, the result implies that respondents show low loyalty in the high switching cost.

• 품질경영학회지
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• 제25권4호
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• pp.57-70
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• 1997

Consider a production system where all manufactured products are screened through automatic inspection equipment. The products for which the measured value of quality characteristic is larger than the lower screening specification limit (SL) and smaller than the u, pp.r screeing specification limit(SU) are accepted. Those smaller than SL are reworked and those larger than SU are excluded from the process. Assuming that the quality characteristic is normally distributed with known variance, this paper suggests cost models which involve inspection cost, production cost, rework cost, exclusion cost and quality cost, and presents the methods of finding the optimal values of the screening specification limits and the process target. Numerical example is given to demonstrate the a, pp.icability of the cost models suggested in this paper.