• Journal of Technology Innovation
• /
• v.8 no.1
• /
• pp.173-195
• /
• 2000

Activity-based costing(ABC) was developed in manufacturing companies. Recently, ABC has been also applied to cost analysis in service industries and government. In this paper, ABC is applied to research institutes, especially to cost management of government-supported research institutes. ABC is an effective tool in reengineering by removing non-value-added activities, costing R&D projects, managing indirect costs and evaluating performance in research institutes. A case of activity-based costing in a government-supported institutes is provided.

• Proceedings of the Korean Operations and Management Science Society Conference
• /
• 2004.10a
• /
• pp.35-38
• /
• 2004

Global competitive pressures are asking industrial companies to find the best way to meet their customer's requirements, reduce the costs of products, and increase productivity. Quality improvement has been proposed and implemented as a primary means of achieving these purposes. The quality improvement usually includes a goal of reducing the costs due to poor quality. While these costs of poor quality (COPQ) are not known precisely, they are known to be very high. Also, they may be underestimated by the hidden costs due to non-value activities, such as potential lost sales, costs of redesign due to quality reasons, and extra manufacturing costs due to defects, etc. In any manufacturing or service operation, all actions and resource expenditures of a company should be focused on creating value for customers. Any activity or resource of not creating the value for customers could be regarded as waste, which consequently causes the COPQ. Some companies did use dashboards to understand and identify value added or non-value added activities in order to reduce or eliminate wastes. These dashboards must be properly designed to consider inherent differences in manufacturing or service operations among business organizations. In addition, a structured quality improvement program such as the Six Sigma must support these dashboards. In this paper, a case study of designing dashboards for evaluating and reporting the COPQ in business units is presented.

• Environmental and Resource Economics Review
• /
• v.23 no.2
• /
• pp.349-364
• /
• 2014

This study analyzed Granger causality between power consumption and production activity in manufacturing sector, by using error correction model. It found that there exists the connection between power consumption and production activity in manufacturing sector. By reflecting the industrial characteristics, it found not only the bilateral causality (power consumption ${\leftrightarrow}$ production activity) in power non-intensive industry, high value-added industry and low value-added industry, but also one-way causality (power consumption ${\rightarrow}$ production activity) in power-intensive industry. These results imply that power demand management policy focusing on efficiency improvement is necessary primarily to minimize negative impacts on production activity, and also stable power supply system is required to meet the increase of power demand.

• Journal of the Korean Society of Food Science and Nutrition
• /
• v.43 no.8
• /
• pp.1181-1188
• /
• 2014

This study investigated the quality characteristics and antioxidant activities of Yukwa added with 'Donganme' sorghum bran powder and its extracts. 'Donganme' variety has the highest antioxidant activity among sorghum varieties in Korea. The added contents of sorghum bran to Yukwa were 1% and 5% bran powder of 'Donganme' (BPD 1% and 5%) as well as 0.1%, 0.5%, and 1% bran powder extracts of 'Donganme' (BED 0.1%, 0.5%, and 1%). The contents of protein, ash, and minerals of BPD 1% and 5% added Yukwa were higher compared to non-added and BED 0.1%, 0.5%, and 1% added Yukwa. The contents of flavonoids of BPD 1% and 5% as well as BED 0.1%, 0.5%, and 1% added Yukwa increased by 1.6~17.1 fold, and DPPH and ABTS radical scavenging activities increased by 1.8~7.4 fold and 2.3~13.6 fold, respectively, compared to non-added Yukwa. Yukwa added with BED 1% showed the highest antioxidant activity among the treatments, followed by BPD 5%, BED 0.5%, BPD 1%, and BED 0.1% added Yukwa. The expansion ratios of BPD 5% and BED 1% added Yukwa remarkably decreased compared to those of non-added and other treatments. The sensory evaluation values corroborated the results of the Yukwa expansion ratio. The acid values of Yukwa under high temperature storage ($60{\pm}1^{\circ}C$) increased rapidly after 20 days in all treatments, and those of BPD 5% and 1% added Yukwa increased slowly compared to non-added Yukwa. ABTS radical scavenging activities of Yukwa showed little change during storage in all treatments. As a results, addition of sorghum bran below BPD 1% and BED 0.5% was suitable for antioxidant activity, quality characteristics and sensory evaluation.

• The Korean Journal of Health Service Management
• /
• v.7 no.3
• /
• pp.161-176
• /
• 2013

This research analyzed Raise Capital type and Investment Efficiency for non-profit hospitals in Korea. 152 cases of financial information from 2007 to 2010 were utilized for analysis. As a result of analysis, Raise Capital for Borrowings to total assets was primarily used, taking around 40% on average, and the method of Raise Capital with significant difference among Medical Institutions was Liabilities in Excluded Borrowings to Total Assets and Capital Stock & Capital Reserves to Total Assets. Besides, the relation between Invested capital and Investment efficiency was opposite each other in the non-profit hospitals, and Region was an important element influencing over Productivity per Value Added. In addition, in the investment activity of non-profit hospitals in the light of Investment Efficiency, only hospitals among Medical Institution types had a character of Capital Intensive, and General Hospital and Geriatric & Long-term Medical Care Hospital among Medical Institution types showed a character of Labor Intensive in the light of Performance.

• Management & Information Systems Review
• /
• v.6
• /
• pp.163-186
• /
• 2001

A venture business plays important roles in the economy of a developing nation. It makes highly value-added product, increases employment and improves the industry structure. The objective of this study is to derive the financial and non-financial characteristics from venture businesses, which determine a highly successful business group or a less successful business group. The firm characteristics are composed of 21 financial(liquidity, leverage, cash flow, activity, productivity, and etc) and 34 non-financial characteristics(manager, technology, marketability and credibility variables), which have been considered as the key characteristics for venture business by the existing literature. All financial ratios and non-financial characters play a role of making discriminations between a highly successful and a less successful group. Because there are not generally accepted definitions, classifying a highly successful and a less successful venture business is a very difficult problem. Operational definitions have many problems but we have no choice in current stage.

• Food Science of Animal Resources
• /
• v.34 no.4
• /
• pp.408-414
• /
• 2014

Pungency of hot pepper has limited its usage even though it shows various health beneficial effects. This study was conducted to develop the novel yoghurt containing hot pepper with diminishing pungency and aimed to examine the quality characteristics of yoghurt prepared with fermented red pepper. Hot pepper was first fermented with Bacillus licheniformis SK1230 to reduce the pungency of capsaicin. We then examined the quality, sensory characteristics, and antioxidant activity of yoghurt containing the fermented red pepper. The titratable acidity of this yoghurt increased whereas the viscosity decreased with increasing amounts of added red pepper. The total polyphenol content increased in proportion to the amount of added red pepper. The antioxidant activity significantly increased with the addition of red pepper (p<0.05). Color evaluation showed that the L value decreased whereas the a and b values increased significantly with the amount of red pepper added (p<0.05). In the sensory evaluation, yoghurt prepared with higher amounts of fermented red pepper received lower scores. However, yoghurt containing fermented red pepper at a concentration of 0.05% received higher scores for taste, flavor, and overall acceptability than yoghurt prepared with non-fermented pepper. Therefore, it can be concluded that the application of red pepper fermented by Bacillus licheniformis SK1230 gives beneficial feature to the preparation of yoghurt.

• IE interfaces
• /
• v.18 no.2
• /
• pp.117-125
• /
• 2005

One of the primary means of achieving global competitiveness is to reduce the COPQ in our business units. Although the COPQ is not known precisely, it is known to be very high. Also, it may be underestimated by the hidden costs due to non-value added activities, such as potential lost sales, costs of redesign due to quality reasons, and extra manufacturing costs due to defects, etc. In any manufacturing or service operation, all actions and resource expenditures of a company should be focused on creating value for customers. Any activity or resource of not creating the value for customers could be regarded as waste, which consequently causes the COPQ. In this paper, a management system is developed for evaluating and reporting the COPQ in our business units, based on the Six Sigma DMAIC (Define, Measure, Analyze, Improve, Control) roadmap.

• Korean journal of food and cookery science
• /
• v.20 no.2
• /
• pp.126-132
• /
• 2004

To develop health food using old pumpkin, freeze-dried old pumpkin powders were added into wheat flour in the ratio of 0, 1, 2, 4, and 8% and the quality characteristics of the baked products were investigated. Moisture content and water activity of breads with added pumpkin powders were raised from 42.22 and 0.528 in 1% addition ratio to 0.576 and 44.39% in 9% addition ratio compared to 40.69% and 0.521 in the bread of non-added, respectively and these increases were due to the effect of the added pumpkin powders. Water holding capacity of the added pumpkin powders raised the weight of the breads while the specific volume was decreased at that time. In the Hunter's color values, as the pumpkin powders content increased, 'L' and 'a' values were decreased while 'b' value was increased from ＋29.44 in 1% addition ratio to ＋45.58 in 8% addition ratio of freeze-dried old pumpkin powders compared to ＋12.65 in the bread of non-added. In the texture properties, hardness, fracturability, springiness, cohesiveness, gumminess and chewiness were increased by the added content of pumpkin powders hardness to 561 g in the bread withof 8% added pumpkin powders from 248 g in the bread of non-added. Judging from texture, taste and overall acceptability of the product, the recommended substitution level for freeze-dried old pumpkin powders in bread was 4% or less

• Applied Biological Chemistry
• /
• v.22 no.2
• /
• pp.65-90
• /
• 1979

This study was conducted to establish the brewing method which would be useful for the production of Kochuzang. Kojis, which were made from various materials and microorganisms under a covered condition, were investigated and compared. Yeasts (Saccharomyces rouxii and Torulopsis versatilis) were added to Kochuzang, and the enzyme activity, microflora, chemical composition, nitrogen content, alcohol content and free sugars of Kochuzang were investigated and analysed. The results obtained are as follows: 1. Koji making (1) Glutinous rice-soybean group was superior to glutinous rice group in the saccharogenic and liquefying amylase activities of three day-Koji. (2) Protease activity (acid, neutral and alkaline) of glutinous rice-soybean Koji, which was inoculated with Aspergillus oryzae A, was increased till the 5th day, while other groups showed maximum activity after the 3rd day. (3) The maximum cellulose activity of Aspergillus oryzae B-Koji and A-Koji was observed after the 2nd day and the 3rd day, respectively. High cellulose activity of Aspergillus oryzae B-Koji and A-Koji was respectively shown in glutinous rice group and glutinous rice-soybean group at maximum. (4) Compared with glutinous rice Koji, glutinous rice-soybean Koji gave larger number of yeast and aerobic bacteria. 2. Kochuzang Fermentation (1) Each Kochuzang group shoved different liquefying and saccharogenic amylase activities. The highest activities were generally shown in 10 to 40 days after mashing and remarkably reduced in the last stage of aging. (2) Protease activities of each group were strong in order of acid, neutral and alkaline protease. Especially acid protease showed highest activity at the 40th to 50th day Kochuzang. (3) Each group showed maximum cellulase activity in the 40th and 50th day-Kochuzang and then decreased. (4) Osmophilic yeast of yeast-added Kochuzang after one-month aging was distinctively outnumbered compared with non-yeast-added Kochuzang, but two groups were similar after two months. (5) Yeast-added group and non-added group gave almost the same number of halophilic lactic acid bacteria in Kochuzang, but the non-added group gave slightly larger number of aerobic bacteria than the yeast-added group. (6) Amino nitrogen contents in all test group were increased rapidly till the 60th day of Kochuzang aged. After that the contents were increased slowly. (7) Ethyl alcohol contents of 20day-fermented Kochuzang were high in order of Saccharomyces rouxii-added group, Torulopsis versatilis-added group, Saccharomyces rouxii and Torulopsis versatilis mixed group and non-yeast-added group. But all test group showed about 2% in ethyl alcohol content after 40days of aging. (8) Alcohol content in the 7 month-aged Kochuzang of all test groups was high in order of ethyl alcohol, n-butyl alcohol, n-propyl alcohol and iso-propyl alcohol. Torulopsis versatilis-added group had the highest value of ethyl alcohol, n-propyl alcohol and n-butyl alcohol. (9) Reducing sugar in Kochuzang was increased after 20 days of aging compared with the 10days-ferment. The reducing sugar content in Saccharomyces rouxii-added group was distinctively small compared with that of other groups, decreasing after 30days of aging. (10) Rhamnose, fructose, glucose and maltose were isolated from the 10 day fermented Kochuzang. Raffinose was also found after 300 days-aged group, and fructose content was high in the 300days-aged Kochuzang. However, glucose content was smaller than that of 10days-fermented Kochuzang. (11) For the organoleptic tests of Kochuzang, taste, flavour and color of yeast-added group were superior to the non yeast-added group. Especially the complex yeast group among the yeast added groups were the best of all. Yeast-added group after 300 days of aging took higher paint in flavour test than that of non-added group. Therefore, brewing method like complex yeast added group seems to be advantageous for short time brewing Kochuzang.