• The Journal of Asian Finance, Economics and Business
• /
• v.8 no.10
• /
• pp.353-359
• /
• 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.

• Journal of Korean Society for Quality Management
• /
• v.24 no.2
• /
• pp.113-127
• /
• 1996

A various quality data are produced during nuclear fuel fabrication. In order to control quality data efficiently, Computerization of Quality Information System(QIS) using personal computer was established. Database control software and analysis software were developed for QIS. QIS was applied the fuel manufacturing and quality inspection. Quality trend analysis, process control, process capability and quality history docket for nuclear fuel manufacturing were performed by QIS. Through the Quality Information System, quality assurance, quality control, process control and manufacturing engineering were performed efficiently in nuclear fuel manufacturing.

• Journal of Korean Society of Industrial and Systems Engineering
• /
• v.21 no.46
• /
• pp.103-118
• /
• 1998

This study closely examines quality management's realities which manufacturing firms have and effective result controls access formula by comparison and analysis on the product of introduction quality control realities and quality management of manufacturing firms in Chollabukdo. In order to accomplish the purpose of this study, this research was progressed as order of literature review and survey. After literature review this study drew up questionnaire on the basis of foregoing literature and executed survey on manufacturing business taking TQM(Total Quality Management) in Chollado's area. The result of analysis are as follows. First, according to the analysis manufacturing of industry's realities, investment in TQM techniques seems to contribute to the performance of manufacturing firms, but most of manufacturing firms quality control do not have strategic orientations. Conseqently, general and strategic quality management system suitable for the realities of manufacturing industry are required. Second, It seems that manufacturing industry didn't recognize strategic importance for competitive advantage. Namely, It was found that firms with less TQM executed non-strategic quality management, compared with firms more TQM.

• Journal of Korean Society of Industrial and Systems Engineering
• /
• v.5 no.6
• /
• pp.55-62
• /
• 1982

Mechanical characteristics of nodular graphite cast iron has found to tan higher utilization to the gray cast iron. So, Nodular graphite cast iron is used as a basic material in mechanical industry. Great demand of Nodular graphite cast iron is expected to increase due to the sharp development in mechanical and automobile industry. Therefore, Nodular graphite cast iron requires not only good quality product but experienced skills in manufacturing process. But there exist a lot of difficulties to manufacture nodular graphite cast iron than gray cast iron in manufacturing process. In this study, the following topics are studied for good quality product of nodular graphite cast iron. $\circled1$ Activities of managerial staff. $\circled2$ Qualite control method in manufacturing process. $\circled3$ Manufacturing process system. As a result of the study, a intensive Quality control activities should be applied and reinforced at each stage of manufacturing process rather that at the last stage of final product.

• Journal of Radiopharmaceuticals and Molecular Probes
• /
• v.1 no.2
• /
• pp.98-103
• /
• 2015

Good manufacturing Practice (GMP) regulation for diagnostic and therapeutic radiopharmaceuticals was prepared at 2014. The mandatory GMP regulation becomes effective on $1^{st}$, July 2015,with two years of grace periods. Korean radiopharmaceuticals GMP regulation was consisted of quality management, personnel, premise and facility, documentation, production, quality control and self-audit and they have a very similar structure to European Union and PIC/S GMP regulation. Here, we describe detailed description of GMP regulation each part and application to radiopharmaceuticals production. And we also compare Korea, Japan and USA radiopharmaceuticals GMP regulation. GMP is a method to maintain quality of radiopharmaceuticals in daily production and it must be embedded on the manufacturing operation and management.

• Journal of Korean Society for Quality Management
• /
• v.25 no.1
• /
• pp.116-134
• /
• 1997

The present automated manufacturing environment is very different when the classical statistical process control method based on batch processing were used. Therefore these must be replaced by automated statistical process control method. In this point of view, this paper intends to develop the automated statistical process control method which can be implemented in the present automated manufacturing environment. Specially this study developed the rules to identify the special causes of the manufacturing process in the aspect of the 100 PPM management, and a numerical example is demonstrated to verify the usefulness of these rules.

• Journal of Korean Society of Occupational and Environmental Hygiene
• /
• v.19 no.2
• /
• pp.81-87
• /
• 2009

Final purpose of this study was designed to develop the quality control(QC) sample for proficiency analytical testing of asbestos. This study consisted of two parts; first, development of manufacturing apparatus and sample preparing procedure for asbestos quality control(QC) sample: second, validation of the QC samples made by our developed method as asbestos proficiency analytical testing sample. The main results of the first part research are as followed We developed the apparatus for manufacturing the asbestos QC sample, consisted of filter hold, filter holder manifolder, vacuum system, and vacuum pump. The most proper filter of making the QC samples was a cellulose ester membrane filter with 25 mm diameter, pore size 0.8 um. And we presented the optimal procedure for preparing the asbestos QC sample by using the developed apparatus. We will verify the manufactured asbestos QC samples by this method, and present the validation results to confirm the reliability as a asbestos QC sample in next paper.

• Journal of the military operations research society of Korea
• /
• v.22 no.2
• /
• pp.126-138
• /
• 1996

The statistical control chart has been proven to be the effective tool most widely used in the manufacturing industry for monitoring and controlling the manufacturing processes. However, the Shewhart chart sometimes gives us false information when the distribution of quality characteristics is skewed. Therefore, it cannot serve as the universal quality control chart if there exist odd events in the manufacturing process. The objective of this study is thus to develop the new technique for constructing the limits of quality control chart based on a sample median and range when the distribution of the underlying population is skewed. This new control chart can effectively solve and manage the processes which have the non-normally distributed quality characteristics frequently occurring in the practical situation.

• Korean Management Science Review
• /
• v.26 no.2
• /
• pp.61-70
• /
• 2009

This study gives the quality factor evaluation of rubber gloves manufacturing, including a systematic classification of poor durability(internal quality factors) and look bad(external quality factors) as well as the types of defective items, along with the relationship between quality factors and the defective types. The relationship analysis between quality factors and the defective types are performed with AHP(Analytic Hierarchy Process) technique. The results of our study will be useful for quality management activities and manufacturing process in rubber gloves manufacturing companies.

• Journal of Korean Society for Quality Management
• /
• v.30 no.3
• /
• pp.150-167
• /
• 2002

Normative theory suggests that control systems should be designed to complement management's objectives and strategies. However, few empirical studies have focused on how control systems have been modified to complement new manufacturing techniques, such as zero-defect strategy. The major purpose of this study is to examine the effects of the attributes of quality strategy and control system on performance. The previous studies have subdivided quality strategy into the ECL(economic conformance level) and ZD(zero-defect) strategy. To accomplish the purpose, this study empirically analysed the data based on the questionnaires from manufacturing department personnel of 67 Korean companies. The major results are as follows. The companies that had implemented the ZD strategy and its control system outperformed the companies that had implemented ECL strategy. Also, the ZD strategy differs from ECL strategy in control system, the criteria of performance evaluation and feedback frequence variable. There is no difference in quality performance monitoring and communication variable. From this results, although many companies have strived for continuous improvement of quality, it was restricted in improvement activities that dont's required much investment cost, quality performance monitoring and communication.