• 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.

• 한국정보통신학회:학술대회논문집
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• 한국정보통신학회 2012년도 추계학술대회
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• pp.529-532
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• 2012

최근 국가 경제발전을 위해 초광대역망에 투자하는 것이 국제적인 추세이며 PSTN 기반 음성서비스에서 초광대역망을 기반으로 VoIP 서비스로 급속히 옮겨가고 있다. 이로 인해 PSTN 음성서비스 트래픽이 감소하고 VoIP 서비스의 이용은 증가하고 있으며 유선상호접속제도에 큰 변화를 주고 있다. 상호접속을 위한 망 구조에서부터, 망 기술, 접속점, 비용산정방식 등 새롭게 논의해야할 과제들이다. 본 연구에서는 NGN 하에서 유선상호접속제도에 대해 논의한 바 있는 유럽 주요국(오스트리아, 벨기에, 덴마크, 프랑스, 독일, 네덜란드, 노르웨이, 스웨덴)을 대상으로 NGN 하에서 유선접속료제도의 과제들에 대한 각국의 입장을 정리하였다. 또한 PSTN 기반 상호접속제도에서 NGN 기반으로 진화하는 과정을 살펴봄으로써 국내 IP-LRIC 유선상호접속료 산정모델 개발을 위한 주요 검토과제를 제시하였다.

• 품질경영학회지
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• 제32권3호
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• pp.81-93
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• 2004

There is no doubt that BSC(Balanced Scorecard), ABC(Activity-Based Costing System), EVA(Economic Value Added System) draw sensation in the world as the tools of Performance Evaluation System and Quality Control. They are useful tools that can help succeed in the dynamic and competitive business environment. These three tools are discussed respectably. However, it also brings doubt whether it is possible to integrate the three tools made in the similar time and which way is appropriate among the three tools according to the type and the circumstance of business. In fact, these tools are not the opposing relations but the complementary relations. Consequently, this paper explains the relations of the three methods and suggests the process of the integrated models. Besides, it provides an idea about when Performance Evaluation System and Quality Control are needed for companies under different aspects considering the circumstance used the respective methods individually.

• 한국시뮬레이션학회:학술대회논문집
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• 한국시뮬레이션학회 2001년도 The Seoul International Simulation Conference
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• pp.425-434
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• 2001

In this paper we introduce a general framework for the modeling, analysis and costing of logistic networks including supply chains (SCs). The employed modeling notation, the so-called Process Chain paradigm, is specifically developed for the application field of logistic networks which includes SCs. We view SCs as discrete event dynamic systems (DEDS) and apply corresponding simulative techniques in order to derive performance measures of the Process Chain model under investigation. For this purpose Process Chain models are automatically transformed into the input language of the simulation tool HIT. Subsequently, a cost accounting model using the performance measures is applied to obtain costs which are actually subject of interest. The usefulness and applicability of the approach is illustrated by a typical supply chain example. We investigate the impact of an additional SC channel between a manufacturer and web-consumers on the overall supply chain costs.

• International Journal of Quality Innovation
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• 제6권1호
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• pp.74-97
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• 2005

IDEF0 is the IEEE standard for functional enterprise modeling and has been used for business process modeling or process mapping in US and Europe. But it does not reflect the potential benefits of modeling and simulation of the dynamic aspects of an enterprise or a system. On the other hand, simulation tools concentrate mostly on the simulation of material flows and are difficult to include information flows and control flows. Additionally, the simulation models that include elements such as queues, event generators and process nodes is a visual interactive representation for the model builder, but is inconvenient for the domain expert. In an attempt to fill that void, we provide an integration of business process and simulation models in this paper. An enhancement of the IDEF0, called parameterized IDEF0, is proposed and its conversion mechanism to network simulation model is developed. Using this methodology, business process models for alternative systems can be evaluated and compared through simulation on time, cost, and quality metrics. As an application of the proposed methodology, economic evaluation of EDI (Electronic Data Interchange) for time-based BPR (Business Process Redesign) is demonstrated. In addition to BPR, the developed methodology may be further integrated with ABC (Activity Based Costing), TQM (Total Quality Management), and economic evaluation of information systems.

• 대한안전경영과학회지
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• 제17권1호
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• pp.337-348
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• 2015

This research introduces the Financial Effect Measurement (FEM) models which measures both the improvement and the innovation performance of Quality Control Circle (QCC) and activities of Six Sigma. Concepts and principle of Comprehensive Income Statement (CIS), Balanced Scorecard (BSC), Time-Driven Activity Based-Costing (TDABC) and Total Productive Maintenance (TPM) are applied in order to develop the 4 FEM models presented in this paper. First of all, FEM using CIS depicts the improvement effects of production capacity and yield using relationships between demand and supply, and line balancing efficiency between bottleneck process and non-bottleneck processes. Secondly, cause-and-effect relation of Key Performance Indicator (KPI) is used to present Critical Success Factor (CSF) effects for QC Story 15 steps of QCC and DMAIC (Define, Measure, Analyze, Improve, and Control) of Six Sigma. The next is FEM model for service management innovation activities that uses TDABC to calculate the time-driven effect for improving the indirect activities according to the cost object. Lastly, FEM model for TPM activities presents the interpretation of improvement effect model of TPM Capital Expenditure (CAPEX) and Operating Expenditure (OPEX) maintenance using profit, cash and Economic Added Value (EVA) as metrics of enterprise values. To better understand and further investigate FEMs, recent cases on National Quality Circle Contest are used to evaluate new financial effect measurement developed in this paper.

• Journal of Electrical Engineering and Technology
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• 제11권4호
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• pp.869-877
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• 2016

Necessity has compelled man to improve upon the art of tapping wind energy for power generation; an apt reliever of strain exerted on the non-renewable fossil fuel. The power generation in a Wind Farm (WF) depends on site and wind velocity which varies with time and season which in turn determine wind power modeling. It implies, the development of an accurate wind speed model to predict wind power fluctuations at a particular site is significant. In this paper, Box-Jenkins ARIMA (Auto Regressive Integrated Moving Average) time series model for wind speed is developed for a 99MW wind farm in the southern region of India. Because of the uncertainty in wind power developed, the economic viability and reliability of power generation is significant. Life Cycle Costing (LCC) method is used to determine the economic viability of WF generated power. Reliability models of WF are developed with the help of load curve of the utility grid and Capacity Outage Probability Table (COPT). ARIMA wind speed model is used for developing COPT. The values of annual reliability indices and variations of risk index of the WF with system peak load are calculated. Such reliability models of large WF can be used in generation system planning.

• 대한안전경영과학회지
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• 제15권3호
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• pp.151-161
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• 2013

This paper proposes a strategic model of linkage between productivity metrics and financial accounting metrics to properly evaluate the financial effect of TPM activities and the business performance. This linkage strategy provides a connection tool for clear communication between factory-level and headquarters that the metrics proposed by this paper ultimately improves a quality of support from the management by receiving the factors required for productivity activities in the practical field. This factor includes such as equipment, raw materials and labors. Here, we propose that chain reaction models using break down structure of productivity metrics and financial metrics enhance the knowledge sharing of KPI (Key Performance Indicator) which generally tend to create oversimplified communication between management in headquarters and employees in the practical fields. The productivity metrics include OEE(Overall Equipment Effectiveness) of TPM (Total Productive Maintenance), OLE (Overall Labor Effectiveness) of PAC(Performance and Analysis and Control) activities, and OYE (Overall Yield Effectiveness) of TMM(Total Material Management) activities. The financial accounting metrics include ROE(Return on Equity), ROA(Return on Asset), and AVR(Added-Value Rate). The suggested chain reaction model selects the financial metrics as initial stage and branch down until final stage of productivity metrics. When demand exceeds supply, an ideal speed rate, the lean OEE strategy can be initially applied to reduce the gap between the demand and supply, then apply variable costing to estimate correct amount of operating profit. In addition, the paper presents a new type of model for linkage between financial accounting metrics including CAPEX(Capital Expenditure), OPEX(Operating Expenditure), EVA(Economic Added Value), DCL(Degree of Combined Leverage), and TPM productivity activities including AM(Autonomous Maintenance), PM(Preventive Maintenance), MP(Maintenance Prevention) and QM(Quality Maintenance). In order to support the evidence of proposed linkage strategy, a case analysis on 52 projects from national TPM contest from 2011 to 2012 is analyzed. The case presents the classification of CAPEX and OPEX activities from TPM, and proposes the correct implementation of financial effect for TPM projects.

• 정보학연구
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• 제6권4호
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• pp.125-134
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• 2003

본 논문은 통신 네트워크 운용 효율화를 위해 네트워크 운용요소별 상관관계를 분석하고 기본 모형을 구축하여 민감도 측정 방법을 제안하였다. 통신사업자는 연도별/부문별로 각각 그에 합당한 네트워크 운용기준을 설정하여 비용을 지출하여 왔으나 시장규모가 폭발적으로 성장하고 성장사업의 주력이 점차 변화하고 있는 상황에서, 적정수준에 대한 파악과 그를 위한 보다 포괄적이고 새로운 분석방법의 개발 및 적용이 요구된다. 전반적이고 포괄적인 관점에서 산출된 네트워크 운용의 적정비용에 대해 품질수준 개선을 위한 요소, 고객만족도 관련 요소 등과의 연계성을 중심으로 평가하고 개선하는 것이 본 논문의 가장 핵심적인 연구이다. 이러한 과정은 네트워크 운용의 가장 큰 부분을 차지하는 것이 품질관련 활동이고 품질관련 활동은 결국 고객만족도로 나타나게 되는 것이기 때문에, 각 요소별 개별적인 변화가 상호간에 미치는 영향을 중심으로 상관관계를 정립하여 민감도 측정을 바탕으로 네트워크 운용비용을 산출하는 것이 바람직한 분석이라 할 수 있다. 따라서, 본 논문에서는 네트워크 운용에 대한 체계적인 모형의 구축 및 효율성 측정을 위한 다양한 시나리오에 따른 민감도 측정을 위한 시스템을 개발하였다.

• Korean Chemical Engineering Research
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• 제57권5호
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• pp.628-636
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• 2019

다양한 산업 공정에서 배관은 각 단위공정 사이의 연결 매개체의 역할을 하며, 내부의 유동에 있어 필수적인 장치이다. 따라서 배관의 최적설계는 안전과 비용의 측면에서 매우 중요한 문제이며, 설계 시 필수적인 사항은 배관 내 압력강하 및 유속, 배관 지름 등을 결정하는 일이다. 본 연구에서는 배관 지름 및 유속이 정해졌을 때 발생하는 압력강하, 배관의 압력강하 및 유속이 정해졌을 때의 배관 지름, 배관 지름 및 압력강하가 정해졌을 때의 유속을 결정하는 소프트웨어를 개발하였다. 배관 내 유동을 단일 상 흐름, 균질 2 상 유동, 분리 2 상 유동으로 구분하였으며 이에 따라 적절한 계산 모델을 적용하였다. 파이프의 재질 및 상대 거칠기, 유체의 물성치, 마찰계수의 계산을 위한 시스템 라이브러리를 구축하여 사용자의 입력을 최소화하였다. 배관 재질에 따른 가격 라이브러리를 구축하여 단위 길이당 배관 투자 비용의 산출을 가능하도록 구성하였다. 이러한 모든 기능은 사용자 편의를 위한 그래픽 사용자 인터페이스를 이용한 통합 환경에서 구현할 수 있으며, C# 언어를 개발 언어로 사용하였다. 소프트웨어의 정확도를 문헌 자료와 실 수행 과제의 예제를 통하여 검증하였으며 단일 상의 경우 1% 미만, 2 상의 경우 최고 8.8% 정도의 차이를 보였으며, 이에 따라 개발된 소프트웨어가 실제 공정의 계산에 유용하게 쓰일 수 있음을 알 수 있었다.