• The Journal of Asian Finance, Economics and Business
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• 제8권10호
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• pp.353-359
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• 2021

The article analyzes the impact of internal control on the quality of accounting information in Vietnamese paper manufacturing enterprises, providing empirical evidence on factors affecting the quality of accounting information. To analyze the impact of internal control on the quality of accounting information, the researchers used questionnaires to conduct a survey of paper manufacturing companies. Research data is collected through emails and face-to-face interviews with managers, employees working in different positions, managers at all levels, chief accountants, and accountants, of 56 paper manufacturing enterprises in Vietnam. 321 questionnaires were distributed of which only 296 were valid and could be used in this study. Quantitative research was carried out with SPSS 25 software. Research results show that 3 factors have a positive influence on the quality of accounting information including control environment, accounting information system, and internal control procedures in Vietnamese paper manufacturing enterprises. Based on the findings, the author has made recommendations on the control environment, accounting information system, and internal control procedures in order to improve the effectiveness of internal control and the quality of accounting information of paper production enterprises, thereby contributing to improved competitiveness and operational efficiency.

• International Journal of Quality Innovation
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• 제6권3호
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• pp.70-94
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• 2005

The IC packaging industry heavily relies on shop floor information, necessitating the development of a model to flexibly define shop floor information and timely handle manufacturing data. This study presents a novel data model of product manufacturing flow to define shop floor information to effectively respond to accelerated developments in IC package industry. The proposed data model consists of four modules: operation template setup, general process setup, enhanced bill of manufacture (EBOMfr) setup, and work-order process setup. The data model can flexibly define the required shop floor information and decision rules for shop floor product manufacturing flow, allowing one to easily adopt changes of the product and on the shop floor. However, to handle floor dynamics of the IC packaging industry, this work also proposes a WIP (i.e. work-in-process) system for monitoring and controlling the product manufacturing flow on the shop floor. The WIP system integrates the data model with a WIP execution module. Furthermore, an illustrative example, the MIRL WIP System, developed by Mechanical Industrial Research Laboratories of Industrial Technology Research Institute, demonstrates the effectiveness of the proposed model.

• 대한안전경영과학회지
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• 제24권4호
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• pp.149-156
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• 2022

Manufacturing process mining performs various data analyzes of performance on event logs that record production. That is, it analyzes the event log data accumulated in the information system and extracts useful information necessary for business execution. Process data analysis by process mining analyzes actual data extracted from manufacturing execution systems (MES) to enable accurate manufacturing process analysis. In order to continuously manage and improve manufacturing and manufacturing processes, there is a need to structure, monitor and analyze the processes, but there is a lack of suitable technology to use. The purpose of this research is to propose a manufacturing process analysis method using process mining and to establish a manufacturing process mining system by analyzing empirical data. In this research, the manufacturing process was analyzed by process mining technology using transaction data extracted from MES. A relationship model of the manufacturing process and equipment was derived, and various performance analyzes were performed on the derived process model from the viewpoint of work, equipment, and time. The results of this analysis are highly effective in shortening process lead times (bottleneck analysis, time analysis), improving productivity (throughput analysis), and reducing costs (equipment analysis).

• 정보학연구
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• 제8권2호
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• pp.59-76
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• 2005

The purpose of this study is to identify types of dynamic manufacturing strategies and their effects on business performance. Three characteristics of Korean manufacturing should be noted. First, it is found that there are six types of dynamic manufacturing strategies in Korea. Second, the roles of the infrastructural and structural action programs become different according to different types of dynamic manufacturing strategies. Third, the strategy of continuously fostering both cost leadership and differentiation capabilities has turned out to be very effective in Korea.

• Journal of Information Technology Applications and Management
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• 제11권2호
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• pp.81-99
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• 2004

Manufacturing flexibility has strategic position in improving competitive advantage as a mechanism that responses environmental uncertainty. Thus this study aims at recognizing strategic meaning of manufacturing flexibility in enhancing the competitive advantage and measuring manufacturing flexibility and ultimately analyzing the effects of IT use on the manufacturing flexibility. Consequently we proved that IT use have an effect on manufacturing flexibility and manufacturing flexibility has an effect on competitive advantage in this study The results of this study are as follows. First, information acquisition and decision support by IT use has a significant effect on enhancing the manufacturing flexibility and manufacturing flexibility has a significant effect on improving the competitive advantage. Theses results are also means that IT use to support AMT usage is more important than AMT itself in the achieving manufacturing flexibility.

• 한국의류학회지
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• 제21권1호
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• pp.19-34
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• 1997

The goals of this study are to suggest the guidance for automated clothing manufacture by analysis the technology of the automated manufacturing facilities and to propose how improve the efficiency of the production planning and management for automated clothing manufacture In this study, the research about the automated clothing manufacturing machines and the analysis about the modules and functions of apparel information systems were performed. In order to understand the factory automation of the larger clothing firms, the case study method was used. The case study samples were 3 clothing firms. The results and suggestions are as follows: 1. An information technology for automated clothing manufacture has enabled the computer integrated manufacturing system to connect production planning and management part with each work station on the factory floor. 2. The apparel information system to integrate and manage manufacturing informations from each workstation and the apparel CAD system are used in the department of production planning. At the cutting room, there are automated manufacturing machines like an automatic spreading system and an automatic cutting system. Sewing room has the computer controlled unit production system and semi-automated sewing machines. In addition, in the finishing room, an automatic packing machine and a press system are used and besides a warehousing system has been developed. Considering these available technology, for better product efficiency, it is necessary to consider and utilize the specific character of these automatic manufacturing machines and computer system whether they proper to each product style. 3. Most of the clothing manufacturers are in the stage of semi-automated manufacture. In order to improve the manufacturing environment, it is needed to gradual procedure of manufacturing automation with considering the firm's financial condition, existing facilities and staffs operating machines. The case study sample firms are in the high degree of manufacturing automation. They can accomplish the flexible manufacturing system to link the information system with each work station menufacturing system by computerized control. For the case of the firm having already used the computer integrated manufacturing and managing system, it is necessary that the function to deal with drawing information is added to the retaining module of the apparel system.

• 한국CDE학회논문집
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• 제12권6호
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• pp.452-460
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• 2007

To achieve rapid developments and cost savings in manufacturing industries including automotive die shops, new paradigm and its supporting systems of information managements through total product life cycle are needed for concurrent and collaborative engineering. For manufacturing of automotive press dies, integrated and efficient managements of PPR information including product, manufacturing process and resource are essential. In this paper, we introduce a PLM approach to achieve engineering collaborations in product development and production of automotive dies. To prove concepts and benefits of PPR information managements, we implement new business workflow and detail procedures, PPR information management system and other related applications. By PPR information managements in PLM, improvements in quality of engineering results and savings in time from design to production of dies are possible.

• 산업공학
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• 제16권1호
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• pp.63-69
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• 2003

Virtual Manufacturing is a technology facilitating effective development and agile production of products via computer models representing physical and logical schema and the behavior of the real manufacturing systems including manufacturing resources, environments and products. For the successful application of this technology, a virtual factory as a well-designed and integrated environment is essential. To construct a virtual factory in effective and concurrent manners, a supporting information infrastructure for managing diverse models of virtual factory is very important. In this paper, we constructed the web-based information management system for many engineering activities related with a virtual factory. Using this system, users can handle all information and diverse digital files including attributes, parameters, 3-D CAD files, simulation models, and etc. of a cell, line and whole factory. We expect that this information management system for a virtual factory helps us achieve great time savings and advances in accuracy for construction and maintenance activities of virtual factories.

• 한국정보통신학회:학술대회논문집
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• 한국정보통신학회 2014년도 춘계학술대회
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• pp.211-214
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• 2014

제조 생산 기업에서 도입하고 있는 MES (제조실행시스템: Manufacturing Execution System) 역시 이러한 시장 변화에 부응하기 위해 스마트화 및 IT융합화를 실현해야하는 현실에 놓여있다. 더욱이 최근 비즈니스 환경이 글로벌화(globalization) 됨에 따라 지역적으로 하나의 공장에서 제한적으로 생산되는 제품들이 다국적이고 분산적으로 생산하게 된다. 따라서 하나의 공장 운용 시스템을 관장하던 로컬(local) MES가 글로벌(global) MES 솔루션으로 확장되는 동시에, 로컬 MES간 생산 자원(production resource)을 상호 공유하는 시스템으로 변화되어야 한다.

• 산업공학
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• 제21권2호
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• pp.229-236
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• 2008

Recently, ubiquitous computing paradigm considers as a tool for making innovation and competitive strength in manufacturing industry like other industries. Particularly, the location-based service that enables us to trace real-time logistics make effective management of schedules for inventory control, facilities and equipments, jobs planning, and facilitate the processes of information management and intelligence, which relate with ERP and SCM in organizations. Our study tries to build the location-based system for products of semiconductors in manufacturing place and suggests the good conditions and effective tracking procedures for positions of products. Our study show that the system is good for the saving of time in tracking products, however, it has to be improved in terms of accuracy. The study verifies the application of RFID technology in manufacturing industry and suggests the improvement of photograph process through RFID. In addition, our research introduces the future operation of FAB in semiconductors' processes that relate with real-time automation and RFID in manufacturing company.