• 품질경영학회지
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• 제40권2호
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• pp.106-116
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• 2012

This paper aims to develop the adequate quality cost model at a company which delivers ICT(information communication technology) services. One particular business unit was in the first instance selected and quality costs were then analysed at an organization level, for a department and for specific processes. Some areas were determined for quality improvement at each level and their causes were also investigated. However, the existing PAF(prevention, appraisal and failure) models reveled some limitations because the ICT services company included the different number of large and complicated business processes. The PAF model did not sufficiently highlight the detailed causes of failure costs. It did not also stimulate the relevant department's strong responsibility to improve such problems. Both micro PAF and process cost models were proposed in order to cope with this. In final, it explains the relationship between six sigma and quality costing, suggesting how to use the quality costing results as a means of promoting either continuous improvement or innovation in a case company.

• Journal of Information Technology Applications and Management
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• 제16권3호
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• pp.59-71
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• 2009

Hazard analysis identifies probability to hazard occurrence and its potential impact on business processes operated in organizations. This paper illustrates a quantitative approach of hazard analysis of information systems by measuring the degree of hazard to information systems using probabilistic risk analysis and activity based costing technique. Specifically the research model projects probability of occurrence by PRA and economic loss by ABC under each identified hazard. To verify the model, each computerized subsystem which is called a business process and hazards occurred on information systems are gathered through one private organization. The loss impact of a hazard occurrence is produced by multiplying probability by the economic loss.

• 한국정보통신학회:학술대회논문집
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• 한국해양정보통신학회 2002년도 춘계종합학술대회
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• pp.411-414
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• 2002

통신산업에서의 감가상각비는 기업이 국가에 납부해야 한 법인세와 통신요금의 산정뿐만 아니라 통신사업자의 수익성 판단과 국민 후생적인 측면에도 영향을 미치므로 그만큼 중요한 문제이다. 따라서 본고에서는 이미 많은 나라에서 다양하게 개발한 고정망 LRIC 모형과 영국 이동망 LRIC 모형을 살펴보고 이를 토대로 통신망에서 적용 가능한 여러 가지 감가상각 방안을 제시해 보고자 한다. 또한 시뮬레이션을 통해 각 방안별로 감가상각비를 비교해 봄으로써 국내 통신망 원가산정방법 및 정책 결정시 유용한 정보를 제공할 수 있을 것이다.

• 대한안전경영과학회지
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• 제16권1호
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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.

• 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.

• 한국병원경영학회지
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• 제6권2호
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• pp.37-69
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• 2001

A new cost management system, called Activity Based Costing (ABC) system, has arisen to solve the limitation of a Traditional Cost Accounting (TCA) system until last two decades and ABC has been applied by many companies. TCA systems have limitation in tracing cost because they arbitrarily allocate overhead cost to the cost objects without standard for direct cost distribution. ABC is an accounting system that assigns costs to products or services based on the resources they consume. The costs of all activities are traced to the products for which they are performed. Therefore ABC is a cost management system that provides a matrix to accurately quantify consumed resources triggered by activities and activities triggered by products and services. There is little implementation of ABC in the health services field, one of service industries, due to complicated and many activities, and volatile cost object. However, the necessity for applying reasonable cost accounting system is largely issuing as strategy responding hostile environment, and financial pressure, and it is imperative to implement the Activity Based Costing (ABC) system. Therefore, this study presents the framework to develop ABC system for total health service organizations. Cost objects in this study base on medical service activities per health insurance claim from one general hospital located in Metropolitan Statistical Areas (MSAs). Medical service activities include all health insurance claims in the hospital. The purpose of the study is presenting useful tools and basic frame to develop Activity Based Costing system for health service organizations which want to use ABC system. The steps to develop ABC system for health service organizations are following: 1. Identifying of activity centers; 2. Definition of cost objects and activity by activity center; 3. Analysis of activity and tracing activity contribution; 4. Allocation of direct cost for specific activity; 5. Allocation of indirect cost for specific activity; 6. Allocation of depreciation for facilities, applicants, and consumption goods; 7. Allocation of administration cost; 8. Allocation of cost among activity centers; and 9. Tracing cost of cost objects by activity center. This study identified necessary information from existing reports which hospitals generally made by each step, and defined outcome which had to be produced in each step using this information. The steps of this study had limitation to apply all different size hospitals because the steps were structured ABC system by one hospital, however, this study used similar basic framework and methods with general cases. When a health service organization want to apply Activity Based Costing (ABC) system on all activities of it in future days, this study is very useful to design system structure in the health service organization.

• 한국국방경영분석학회지
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• 제28권1호
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• pp.67-82
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• 2002

In this paper, we consider a rule of application of PRICE(Parametric Review of Information for Costing and Evaluation) model to the environment of Korean defense industry. The PRICE model which is a computer model to estimate the cost of an acquisition program, was developed for the regulation of defense acquisition program in the United States. Therefore, it is essential for us to figure out how we can adopt it under our defense acquisition regulations. We will give an alternative method to apply the PRICE model to the mapping problem between two regulations.

• 한국항해항만학회:학술대회논문집
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• 한국항해항만학회 2014년도 추계학술대회
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• pp.7-8
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• 2014

선사가 기항노선의 주요 선정요인으로 컨테이너터미널 하역비를 들 수 있으므로, 하역비의 원가를 산정하는 것은 매우 중요하지만 컨테이너터미널을 대상으로 한 활동기준원가분석의 연구는 미미한 실정이다. 본 연구는 시간을 고려하여 개선된 시간-동인활동기준원가계산을 바탕으로 컨테이너터미널에서 적용 가능한 Conceptual Framework과 원가관리모델을 제시한다.

• 산학경영연구
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• 제20권2호
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• pp.47-60
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• 2007

본 연구에서는 1995년 예산을 폐기하고, 균형성과표를 중심으로 5사분기(15개월)순환(Rolling)예측, 활동기준원가, 분권적 투자관리 기법을 성공적으로 조합.운영함으로써 원가절감과 기업가치 제고 등의 성과를 거둔 것으로 알려진 Borealis사(社)의 예산 없는 경영 사례를 분석하였다. 또한 현실적인 국내 기업 적용방법으로서 첫째 주기적인 순환예측에 의한 예산 계획 기능의 개선, 둘째 균형성과표를 활용한 전략과 예산의 보다 강력한 연계, 셋째 핵심성과지표에 의한 자원의 전략적 배치와 효율적 활용, 넷째 경쟁우위전략과 연계된 상대적 성과평가, 다섯째 상대적 성과에 의한 보상 공유를 제안하였다.

• 한국주거학회논문집
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• 제17권4호
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• pp.101-109
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• 2006

The purpose of this study was to suggest ways on reducing the cooling and heating energy cost of the officetel building with the multiple glazing windows according to Life Cycle Costing. This study consisted of an hour-by hour energy simulation program and further data from the EnergyPlus V1-2-2 to the four pane type windows that were applied with 2 low-e polyester film and krypton gas to the officetel model building. It was determined that the four panes type windows that had 2 low-e polyester film and krypton gas applied to, them showed a cooling and heating cost reduction over traditional double glazed windows that were filled with air. According to this study, as well as the information from chart 4.5 and the LCC it was determined that the present value of the four panes of windows that had 2 low-e polyester film and krypton gas applied to them showed. a 11.4% reduction in heating and cooling in comparison to the traditional double glazed windows that were filled with air.