• Management & Information Systems Review
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• v.2
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• pp.209-235
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• 1998

Traditional cost system is distorted due to the using unit-based measure. It is being criticized that it do a poor job of attributing the expenses of support resources to the production and sales of individual product. Activity Based Cost System expend the range of second-stage cost assignment drivers beyond the traditional measures of labor and machine times, units produced, and material quantities to allow for drivers that measure the amount of batch-level, product-sustaining, and facility-sustaining activities performed. It is a resources consumption model of organization, not just a more complex cost accounting of cost allocation system. This paper proposes a enterprise resource planning by activity based management. To effective performance system for company that want to be setting competitive levels, the information systems must support a fast moving, rapidly changing. Activity based management is a process of accumulating and tracing cost and performance da to a firm's activities and providing feedback of actual results against the planned cost to initiate corrective action where required. Therefore this system provides a highly powerful decision-making tool. To construct this system, we need Enterprise Resource Planning System. Since ERP is designed around the idea that rapid change and a degree of unhandled change is normal, it allows driving the customer's rapidly needs much deeper through the business cycle.

• 한국IT서비스학회:학술대회논문집
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• 2002.06a
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• pp.96-107
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• 2002

21세기를 맞이하는 기업은 세계화와 국제화, 정보의 다양화 및 분산화, 제품수명주기의 단축과 수익률의 감소, 고품질의 제품, 지식산업의 등장, 고객 욕구의 증대 등 다양한 내 ${\cdot}$ 외적 환경변화에 대응해야 하고 경쟁우위를 확보하기 위해 끊임없이 기업의 변화능력을 확보해야 한다. 기업은 제품을 생산하여 판매하는 기업의 시스템 전체가 경쟁력을 갖추어 총체적 우위를 확보하고 고객의 기호와 감성에 호소하는 제품을 만들 수 있도록 다양한 정보를 제공하는 시스템을 필요로 하게 되었다. 즉, 시간과 서비스에 뒤진 고객지원체계는 기업의 성장에 절대적인 마이너스 요인이므로 고객 정보의 효율적 관리, 고객 요구에 대한 신속한 대응, 정기적 고객만족도 조사 등 고객이 원하는 것을 재빠르게 얻어낼 수 있는 고객 친밀형 정보시스템의 확립이 요구되는 것이다. 이를 해결해 줄 수 있는 새로운 경영정보시스템이 바로 WebERP인 것이다. WebERP는 기업의 원활한 자재, 구매활동을 위해 제안된 MRP에서 시작되었으며, 생산관리의 개념을 포함하고 있는 MRPII로 확대되었다가 다시 인사나 회계, 재무 등 조직이나 기업의 전업무영역을 수용하는 종합경영정보시스템으로 발전된 것이다. 현재는 전자상거래와 관련하여 WebERP의 필요성이 부각되었고, 모기업과 협력사간의 구매발주 및 납품관리를 확대시켜 소모성자재(MRO: Maintenance, Repair & Operation) 및 기타 공동구매서비스와 유사업종간의 그룹을 형성하여 ASP(Application Service Provider)의 공동 환경을 이용한 WebERP 환경을 이용한 WebERP활용이 현시점으로 적실히 필요한 것이다. 이는 중소기업들의 공동 협업체제를 도모하여 외세를 대비하는 응집력을 확고히 함으로써 집단체제의 e마켓플레이스 확립과 더불어 국제경쟁을 대비한 방안으로서 집단 공동의 웹환경 인프라가 필요한 것이다. 이러한 배경에서 ASP환경을 이용한 WebERP활용방안과 시스템 구축전략을 경남지역의 기계산업정보화사업단이 추진하는 일반기계, 전기기계, 금속기계, 수송기계, 정밀기계의 5개 업종을 4,877개 기업 대상으로 추진하고 있으며, 그 중 WebERP의 모델로서 2003년도까지 50개 기업을 선정하고, 이는 5개 업종 골고루 선정하여 적용과 표준화 모델로 전개해 나가는 것을 정리한 것이다.

• Journal of the Korea Society of Computer and Information
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• v.9 no.1
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• pp.95-102
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• 2004

This treatise is not sparing many efforts and investment for efficient improvement of business about limited office automation because the latest corporations apply various internet and ERP(Enterprise Resource Planning) system. Corporations as information -oriented society is made up information analysis and corporation new information creation, automation of business and productivity by purpose in ERP system induction gradual investment do. Embodied ERP system to invent corporation business automation and productive profit in treatise that see according1y investigated existing system, web, gear relation with intranet and validity by present corporation business application, and investigated about effect that ERP system gets in corporation hereafter.

• Journal of the Korea Institute of Information and Communication Engineering
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• v.14 no.4
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• pp.795-802
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• 2010

Currently, the business environment has been rapidly changed due to the fast globalization and development of information technology. Therefore, many companies are trying to change their management system by improving their own decision making systems and innovations. Many domestic enterprises are introducing or considering the ERP system. In the field of ERP management accounting, there are many auxiliary functions for helping efficient internal management analysis for company. In this paper, we proposed and developed an improved method for minimize the variance between standard cost and actual cost of materials of the company. In this method we proposed efficient ERP cost management system considering current cost component including currency and actual material cost and overhead costs.

• 한국경영정보학회:학술대회논문집
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• 2008.06a
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• pp.525-540
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• 2008

With the competitive pressure and the development of information and communication technology, many organizations have introduced various kinds of enterprise-wide systems like enterprise resource planning (ERP) systems as strategic tools for the purpose of improving organizational performance. Despite their promised strategic benefits, however, their implementation has suffered from a high failure rate and difficulty in realizing the anticipated benefits. Previous studies have indicated that one of the most critical failure reasons is the lack of knowledge sharing and utilization across organizations. As a consequence, many information systems (IS) researchers have paid attention to examining the effect of absorptive capacity closely associated with knowledge sharing and transferring on IS usage performance. ERP systems implementation involves changes not only in systems but also in processes and other social dimensions, which can be related to organizational citizenship behavior (OCB) requiring appropriate communications and interactions among organizational members. A lack of communications and interactions due to a lack of OCB might lead to weak absorptive capacity and thus negatively influence knowledge sharing across organizations, because OCB facilitates a successful collaboration among functional units and positively impacts individual's attitude toward radical organizational change. With this motivation, this study has two research objectives. First, it introduces and tests a theoretical model accounting for the relationships among performance of ERP system usage, absorptive capacity, and OCB. Second, it examines a mediating role of absorptive capacity between OCB and performance of EPR system usage. Theoretical and practical implications of the study ware discussed, along with its limitations.

• Proceedings of the Korea Database Society Conference
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• 2001.06a
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• pp.427-437
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• 2001

중소기업의 경우 ERP (Enterprise Resource Planning) 시스템 구축은 비용부담 때문에 개별적인 구축이 용이하지 않다. 따라서, 본 연구는 중소기업들의 비용부담을 해소하기 위한 ASP (Application Service Provider) 기반의 ERP 시스템을 제시한다. 시스템 개발에 있어, 한국의 중소기업 업무 현실을 반영한 체계적인 구현에 주안을 두었으며, 또한, 리눅스 환경의 안정성에 대한 장점의 활용과 데이터의 보안성 확보에도 많은 노력을 기울였다. 제시한 시스템을 통해 향후, 중소업체의 의사결정 수준 제고 및 생산성 향상을 기대할 수 있다.

• Proceedings of the Korean Operations and Management Science Society Conference
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• 2004.10a
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• pp.501-504
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• 2004

Through the recent innovative development of information technology Enterprises have applied ERP(Enterprise Resource Planning)system to their company for piling up their management system efficiency. At present the range of its application has been expanded to small and medium enterprises gradually since the ERP system was mainly applied to the large companies. Usually the small and medium enterprises have lower understanding for information management system comparatively than for production system and mostly they do not prepare their own efficient information strategies for the future. In this study, as the ERP system can bring the most efficient results in case it is properly applied to the character of their company we will analyze the character of small and medium enterprises and suggest an appropriate and efficient ERP application strategy to their management system.

• Proceedings of the Korea Information Processing Society Conference
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• 2008.11a
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• pp.466-468
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• 2008

대외 기관과의 통신이 필요한 대부분의 시스템은 운영의 효율성을 고려하여 대외 망을 한 시스템에서 집중 관리 하고 있다. D-보험회사에서는 이러한 기능을 회계시스템으로 관리하고 있다. ERP(Enterprise Resource Planning) 시스템 구축을 통하여 보험회사 지급 프로세스는 개선 되었다. 이러한 지급 프로세스가 개선되기 위하여는 기본적으로 ERP 시스템과 회계 시스템과의 인터페이스를 통한 데이터공유가 필요하다. 본 논문에서는 D-보험회사에 적용된 데이터 공유 모델(EAI 시스템을 통한 비동기식방식)을 설명하며, 그 결과로 지급 프로세스 개선을 통한 지급업무 상위부서 집중화, 부실 증빙 방지, 사업비 통제의 효과를 제시한다.

• Journal of Information Processing Systems
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• v.17 no.3
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• pp.473-488
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• 2021

The enterprise resource planning (ERP) system is a standardized and advanced business process that many companies are implementing now-a-days through customization. However, it affects the efficiency of operations as these customizations are based on uniqueness. In this study, we analyzed the impact of customized modules and processing time on customer service request (CSR), by utilizing the stacked CSR data during the construction and operation of ERP, focusing on small and medium-sized enterprises (SMEs). As a result, a positive correlation was found between unit companies and the length of ERP implementation; ERP modules and the length of ERP implementation; ERP modules and unit companies; and the type of ERP implementation and ERP module. In terms of CSR, a comparison of CSR processing time of CBO (customized business object) module and STD (standard) module revealed that while the five modules did not display statistically significant differences, one module demonstrated a statistically very significant difference. In sum, the analysis indicates that the CBO-type CSR and its processing cost are higher than those of STD-type CSR. These results indicate that companies planning to implement an ERP system should consider the ERP module and their customization ratio and level. It not only gives the theoretical validity that should be considered as an indicator for decision making when ERP is constructed, but also its implications on the impact of processing time suggesting that the maintenance costs and project scheduling of ERP software must also be considered. This study is the first to present the degree of impact on the operation and maintenance of customized modules based on actual data and can provide a theoretical basis for applying SW change ratio in the cost estimation of ERP system maintenance.

• Journal of Korean Institute of Industrial Engineers
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• v.41 no.4
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• pp.344-351
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• 2015

Recently, an ERP (Enterprise resource Planning) system has been becoming an essential S/W tool for companies to manage their business processes and manufacturing resources. As the information exchange becomes more complex, not only corporate companies but also small- and mid- sized enterprises (SMEs) are required to build an ERP system. However, for small- and middle- sized companies, the adoption of ERP systems becomes challenging due to high cost and long installation time of the system. This paper presents a novel concept of an adaptive ERP system incorporating the ontology structure of the business supply chain information. The proposed ERP installation methodology is illustrated with an example of a door-trim manufacturing company in the automotive supply chain.