• 제목/요약/키워드: Medium cost

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중소정밀부품가공기업의 실패비용 감소를 위한 로트추적시스템 구축 (Construction on Lot Tracking System for Failure Cost Reduction of a Small and Medium Precision Parts Processing Company)

  • 하영수;박수용;이동형
    • 산업경영시스템학회지
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    • 제42권3호
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    • pp.80-88
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    • 2019
  • Recently, automobile manufacturing companies, which are major customers of them, are requiring IATF 16949 (ISO/TS 16949) certification as a mandatory requirement to secure product quality. In particular, IATF 16949 : 2016, revised in October 2016, was reinforced product traceability requirements for production information management by lot in the production process. Therefore, small and medium-sized precision parts processing companies in the automobile industry are very difficult to survive due to quality and price competition for customers satisfaction. MES (Manufacturing Execution System) is required to solve this problem. However, small and medium sized precision parts processing enterprises are reluctant to introduce the MES which is not suitable for the manufacturing environment of them such as high cost and low utilization. Even if the system is introduced, it is difficult to operate and maintain the system because the lack of computer manpower. In this paper, we propose a method for building a lot tracking system for small and medium precision parts processing companies by reviewing relevant literature and analyzing cases. In addition, by managing the production history for each lot of the final product in the system, we will grasp the effect of reducing the quality failure cost obtained by minimizing the range of defect selection.

중소플랜트기업의 협업자원조달을 위한 Customized EPM구현 (Implementation of Customized EPM for Collaborative Resource Procurement in Small and Medium Size Plant Construction Enterprises)

  • 남정태;김성훈;한영근
    • 대한안전경영과학회지
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    • 제10권2호
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    • pp.133-141
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    • 2008
  • The need for total enterprise management that covers from accepting orders, design, cost, procurement, manufacture, and delivery has been recently raised in order for efficient project management of small and medium size plant construction enterprises. This trend is reflected in the introduction of EPM(Enterprise Project Management) solutions by some shipbuilding enterprises and large construction corporations. In step with the trend, small and medium size plant construction enterprises are enabled to provide knowledge base in terms of reducing cost and production period and managing portfolio for accepting orders and attaining contract by inducing customized EPM This study presents a design of customized EPM based on a case study of a company. It exhibits a collaborative/collaboration resource-supply model which can be universally applied to small and medium size job-order production enterprises. The research discusses that under the assumption that information is shared internally between departments on planning, supply, manufacture, and quality control in order to create collaborative environment and close participation is created externally between suppliers and orderers, productivity can be improved in cost reduction through planning efficient collaborative supply model.

중용량 공조에서 EHP와 GHP의 경제성 비교 (The Economic Comparison of EHP and GHP for Medium Capacity Air-conditioning)

  • 김영일
    • 설비공학논문집
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    • 제20권3호
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    • pp.167-174
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    • 2008
  • Cost related to building equipment accounts for about 85% of the life cycle cost of buildings. Therefore proper selection of air-conditioning system is important for reducing the overall cost of buildings. In this study, medium capacity EHP and GHP for air-conditioning a building with a floor area of 1,200 $m^2$ are compared economically. To consider all the factors of initial and operation costs effectively, an annual equal payment method is proposed. For the initial cost, cost of equipment, construction, installation, electric facility, financial subsidy and tax cut is considered. Cost of basic electricity, energy(electricity and gas), space charge, labor, insurance and repair is considered for the operation cost. Under the assumptions made in this study, overall cost of EHP is less than that of GHP, but this is not absolute and different outcome may result if different assumptions are made. This study is useful for those who are interested in choosing an air-conditioning system that costs less for mid-size buildings with simple calculations.

Yeast hydrolysate as a low-cost additive to serum-free medium for the production of human thrombopoietin in suspension cultures of Chinese hamster ovary cells

  • 성윤희;이균민
    • 한국생물공학회:학술대회논문집
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    • 한국생물공학회 2003년도 생물공학의 동향(XII)
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    • pp.105-108
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    • 2003
  • To enhance the performance of a serum-free medium (SFM) for human thrombopoietin (hTPO) production in suspension cultures of recombinant Chinese hamster ovary (rCHO) cells, several low-cost hydrolysates such as yeast hydrolysate (YH), soy hydrolysate, wheat gluten hydrolysate and rice hydrolysate were tested as medium additives. Among various hydrolysates tested, the positive effect of YH on hTPO production was most significant. When 5 g/L YH was added to SFM, the maximum hTPO concentration in batch culture was 40.41 ${\mu}g/mL$, which is 11.5 times higher than that in SFM without YH supplementation. This enhanced hTPO production in YH-supplemented SFM was obtained by the combined effect of enhanced $q_{hTPO}$ and increased culture longevity. In addition YH supplementation did not affect in vivo biological activity of hTPO. Taken together, the results obtained demonstrate the potential of YH as a medium additive for hTPO production in serum-free suspension cultures of rCHO cells.

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Culture Conditions and Growth Characteristics of Bifidobacterium longum

  • KIM, WANG-JUNE;SEONG-KWAN CHA
    • Journal of Microbiology and Biotechnology
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    • 제5권3호
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    • pp.149-153
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    • 1995
  • A simple and low-cost medium was developed for the growth of Bifidobacterium longum KFRI 977. Of three bifidobacterial strains, B. longum KFRI 977 (ATCC 15707) showed the best growth in MRSC broth containing 0.3% oxgall, grew well in partially anaerobic condition, exhibited highest $\beta$-galactosidase activity, and was inhibitory against Clostridium perfringens KFRI 434. Of three developed media, the population of B. longum KFRI 977 was highest (1.9$\times$$10^9$/ml) in ISP based medium. The composition of ISP based medium is ISP (5%), glucose (1%), L-cysteine HCI (0.05%), Trypticase peptone (0.5%), yeast extract (0.5%), $MgSO_4$ (0.05%), Tween-80 (0.1%), and phosphate buffer (pH 7.0). Hydrolysis of ISP by Protease A was unnecessary, and the use of phosphate buffer (pH 7.0) prevented the formation of protein precipitate. Associative culture of B. longum KFRI 977 with Lactobacillus acidophilus KFRI 233 was proven to be deleterous to the growth of B. longum KFRI 977.

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비용 효과도 최적화 기반 양산 무기체계 환경 부하 선별 시험 설계 방법 (The Mass Production Weapon System Environmental Stress-Screening Test Design Method based on Cost-effective-Optimization)

  • 김장은
    • 한국신뢰성학회지:신뢰성응용연구
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    • 제18권3호
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    • pp.229-239
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    • 2018
  • Purpose: There is a difficulty in Environmental Stress Screening (ESS) test design for weapon system's electrical/electronic components/products in small and medium-sized enterprises. To overcome this difficulty, I propose an easy ESS test design approach algorithm that is optimized with only one environment tolerance design information parameter (${\Delta}T$). Methods: To propose the mass production weapon system ESS test design for cost-effective optimization, I define an optimum cost-effective mathematical model ESS test algorithm model based on modified MIL-HDBK-344, MIL-HDBK-2164 and DTIC Technical Report 2477. Results: I clearly confirmed and obtained the quantitative data of ESS effectiveness and cost optimization along our ESS test design algorithm through the practical case. I will expect that proposed ESS test method is used for ESS process improvement activity and cost cutting of mass production weapon system manufacturing cost in small and medium-sized enterprises. Conclusion: In order to compare the effectiveness of the proposed algorithm, I compared the effectiveness of the existing ESS test and the proposed algorithm ESS test based on the existing weapon system circuit card assembly for signal processing. As a result of the comparison, it was confirmed that the test time was reduced from 573.0 minutes to 517.2minutes (9.74% less than existing test time).

Factors Affecting Application of Cost Management Accounting: Evidence from Small and Medium Enterprises in Vietnam

  • NGUYEN, Co Trong;NGUYEN, Tung Dao;NGO, Hoang Thanh
    • The Journal of Asian Finance, Economics and Business
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    • 제9권4호
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    • pp.185-190
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    • 2022
  • The article analyzes the impact of factors affecting the application of management accounting in Vietnamese small and medium enterprises. It provides more empirical evidence on the factors affecting the application of cost management accounting. The research methodology involved a questionnaire survey of managers at all levels, and chief accountants and accountants of 65 Vietnamese construction enterprises. 220 questionnaires were collected in total, out of which 14 invalid questionnaires were not used due to many blank cells. The 5-level Likert scale is familiarly used in many studies, so the author also quantifies each factor according to five levels. Quantitative research was carried out with SPSS 25 software. Research results show that 4 factors positively influence the application of cost management accounting, including Business strategy, Management cost control, level of accounting staff, and Manager's point of view on cost management accounting. The level of accounting staff factor has the strongest influence on the application. Based on the research results, the author has proposed recommendations to improve the application of cost management accounting techniques of construction enterprises, thereby contributing to enhancing competitiveness and efficiency activities of construction enterprises in Vietnam.

Development of a Practical and Cost-Effective Medium for Bioethanol Production from the Seaweed Hydrolysate in Surface-Aerated Fermentor by Repeated-Batch Operation

  • Lee, Sang-Eun;Lee, Ji-Eun;Shin, Ga-Young;Choi, Woon-Yong;Kang, Do-Hyung;Lee, Hyeon-Yong;Jung, Kyung-Hwan
    • Journal of Microbiology and Biotechnology
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    • 제22권1호
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    • pp.107-113
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    • 2012
  • To develop a practical and cost-effective medium for bioethanol production from the hydrolysate of seaweed Sargassum sagamianum, we investigated the feasibility and performance of bioethanol production in CSL (corn-steep liquor)-containing medium, where yeast Pichia stipitis was used and the repeated batch was carried out in a surface-aerated fermentor. The optimal medium replacement time during the repeated operation was determined to be 36 h, and the surface aeration rates were 30 and 100 ml/min. Under these conditions, the repeated-batch operation was successfully carried out for 6 runs (216 h), in which the maximum bioethanol concentrations reached about 11-12 g/l at each batch operation. These results demonstrated that bioethanol production could be carried out repeatedly and steadily for 216 h. In these experiments, the total cumulative bioethanol production was 57.9 g and 58.0 g when the surface aeration rates were 30 ml/min and 100 ml/min, respectively. In addition, the bioethanol yields were 0.43 (about 84% of theoretical value) and 0.44 (about 86% of theoretical value) when the surface aeration rates were 30 ml/min and 100 ml/min, respectively. CSL was successfully used as a medium ingredient for the bioethanol production from the hydrolysate of seaweed Sargassum sagamianum, indicating that this medium may be practical and cost-effective for bioethanol production.

이소인 중형기선저인망어업의 원가실태에 관한 연구 (A Study on the Cost State of Medium Size Two-boat Trawler Fishery)

  • 박정호
    • 수산경영론집
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    • 제8권2호
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    • pp.1-19
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    • 1977
  • The results analyzed of the actual state of medium size two-boat trawler fishery based on the cost expended in 1975 are as follows: According to the calculation of interest, the total cost of this fishery comes to ₩ 55,353,807, and in this account, the production cost comes to ₩ 49,747,383 (89.9%) and the material cost comes to ₩ 27,027,662(48.8%), the labour cost comes to ₩ 10,381,013 (18.8%) the expenses, ₩12,338,708(22.3%) and commision and interest comes to ₩ 5,606,424 (10.1%). As above the fishery comes is 90% of production cost for the expense of production. The ratio of cost element to the total cost 100 is as follow: Fuel: 23.6%, allocation: 14.3%, fishing gear: 14.1%, boat repair: 13.0%, fish box: 8.5%, ice: 14.1%, commission: 6.9%, food cost: 4.5%, interest: 3.2%, transportation fee: 2.8%, consumption: 2.6%, tax: 2.5%, depreciation: 2.4%, administrative expense: 1.6%. The unit cost of catches to each box, including the interest, cames to ₩ 2,167 and not calculating the interest it comes to ₩ 2,098. The cost production to each kg comes to ₩ 114 including interest, without interest, it comes ₩110. When the production cost comes to 90.6%, it comes to 9.4% of total revenue. The reason which this fishery brings low income is that the boats are almost old and semi-diesel engine is used. So, fuel expense and repaire expenses needs too much. Acconding to above this fishery needs to replace new boat and new engine. And new are for this fishery needs to bring under cultivation in order to bring good income with the new method for this fishery. Specially, this fishery brings low income from July to September because of its rest from labour. And so, the expenses, item, and account of money, and the trust money the cost element are not showed in August.

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Using Waste Foundry Sands as Reactive Media in Permeable Reactive Barriers

  • 이태윤;박재우
    • 한국지하수토양환경학회:학술대회논문집
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    • 한국지하수토양환경학회 2002년도 총회 및 춘계학술발표회
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    • pp.62-65
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    • 2002
  • Permeable reactive barriers (PRBs) are in-situ barriers constructed in a subsurface to treat contaminated groundwater using various reactive media. The common reactive medium used in PRB is zero-valent iron, which has been widely used to treat chlorinated solvents (i.e., PCE, TCE). A disadvantage of iron media is high cost. In this study, waste foundry sands were tested to determine the feasibility of their use as a low cost reactive medium. Batch and column tests were conducted with TCE to determine transport parameters and reactivity of the foundry sands. The reactivities of foundry sands for common groundwater contaminants are comparable to or slightly higher than those for Peerless iron, a common medium used in PRBs. In addition, the TOC and clay in foundry sands can significantly retard the movement of target contaminant, which may result in lower effluent concentration of contaminant due to biodegradation. In general, PRBs 1-m thick can be constructed with many foundry sands to treat TCE provided the zero-valent iron content in the foundry sand is higher than 1%.

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