• Journal of the Korea Safety Management & Science
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• v.17 no.1
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• pp.321-335
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• 2015

This study introduces the methods to apply and develop the integrated Cost of Quality (COQ) and Time-Driven Activity-Based Costing (TDABC) model for seeking not only quality improvement but also reduction of overhead cost. Inefficient and uneconomical COQ activities can be identified by using time driver which also maximizes the quality improvement for Prevention-Appraisal- Failure (PAF) quality costs. In contrast, reduction of the indirect cost of unused capacity resource using Quality Cost Capacity Ratio (QCCR) of TDABC minimizes overhead cost for COQ activities. In addition, linkage between Overall Equipment Effective (OEE) and Time Driver develops the integrated system of Total Productive Maintenance (TPM) and TDABC model. Lean OEE maximizes when an Unused Time (UT) of TDABC that are TPM losses and lean wastes reduces whereas the TPM Cost Capacity Ratio (TCCR) of TDABC minimizes indirect cost for non-value added TPM activities. Numerical examples are derived to better understand the proposed COQ/TDABC model and TPM/TDABC model from this paper. From the proposed model, process mapping and time driver of TDABC are known to lessen indirect cost from general ledger of comprehensive income statement with a better quality innovation and improvement of equipment.

• IE interfaces
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• v.14 no.4
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• pp.356-364
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• 2001

Production Improvement Method in TOC consists of five steps, but it is very difficult for most firms to implement it because it lacks the detailed methods at each step. This paper suggests some of detailed methods to implement the TOC. In the first step, computer simulation is used to identify the constraints in production lines. Subsequently, ASP, AUT, and CM calculation are defined for the second step, which are helpful to exploit the company's constraints. We also suggest the OEE method to effectively exploit the constraints of production lines in the factory. Finally the TOC/OEE procedure is suggested to optimize the investment in the fourth step. As an illustrative example, we introduce a case of a wafer manufacturer to adopt the suggested methods. The benefits of implementating the suggested methods are addressed in the framework of the balanced scorecard.

• Bulletin of the Korean Chemical Society
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• v.10 no.4
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• pp.394-397
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• 1989

• Bulletin of the Korean Chemical Society
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• v.14 no.5
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• pp.639-641
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• 1993

• Journal of the Korea Safety Management & Science
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• v.15 no.3
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• pp.151-161
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• 2013

This paper proposes a strategic model of linkage between productivity metrics and financial accounting metrics to properly evaluate the financial effect of TPM activities and the business performance. This linkage strategy provides a connection tool for clear communication between factory-level and headquarters that the metrics proposed by this paper ultimately improves a quality of support from the management by receiving the factors required for productivity activities in the practical field. This factor includes such as equipment, raw materials and labors. Here, we propose that chain reaction models using break down structure of productivity metrics and financial metrics enhance the knowledge sharing of KPI (Key Performance Indicator) which generally tend to create oversimplified communication between management in headquarters and employees in the practical fields. The productivity metrics include OEE(Overall Equipment Effectiveness) of TPM (Total Productive Maintenance), OLE (Overall Labor Effectiveness) of PAC(Performance and Analysis and Control) activities, and OYE (Overall Yield Effectiveness) of TMM(Total Material Management) activities. The financial accounting metrics include ROE(Return on Equity), ROA(Return on Asset), and AVR(Added-Value Rate). The suggested chain reaction model selects the financial metrics as initial stage and branch down until final stage of productivity metrics. When demand exceeds supply, an ideal speed rate, the lean OEE strategy can be initially applied to reduce the gap between the demand and supply, then apply variable costing to estimate correct amount of operating profit. In addition, the paper presents a new type of model for linkage between financial accounting metrics including CAPEX(Capital Expenditure), OPEX(Operating Expenditure), EVA(Economic Added Value), DCL(Degree of Combined Leverage), and TPM productivity activities including AM(Autonomous Maintenance), PM(Preventive Maintenance), MP(Maintenance Prevention) and QM(Quality Maintenance). In order to support the evidence of proposed linkage strategy, a case analysis on 52 projects from national TPM contest from 2011 to 2012 is analyzed. The case presents the classification of CAPEX and OPEX activities from TPM, and proposes the correct implementation of financial effect for TPM projects.

• Journal of the Korean Chemical Society
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• v.26 no.4
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• pp.256-260
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• 1982

• Journal of the Korean Operations Research and Management Science Society
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• v.19 no.3
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• pp.219-233
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• 1994

A fixed k-coloring problem is introduced and dealt with by efficient heuristic algorithms. It is shown that the problem can be transformed into the graph partitioning problem. Initial coloring and improving methods are proposed for problems with and with and without the size restriction. Algorithm Move, LEE and OEE are developed by modifying the Kernighan-Lin's two way uniform partitioning procedure. The use of global information in the selection of the node and the color set made the proposed algorithms superior to the existing method. The computational result also shows that the superiority does not sacrifice the time demand of the proposed algorithms.

• Journal of the Korean Chemical Society
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• v.35 no.6
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• pp.759-761
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• 1991

• Archives of Pharmacal Research
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• v.21 no.3
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• pp.326-329
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• 1998

Four derivatives of 6-oxo-3,4,4a,5-tetrahydro-3-hydroxy-2,2-dimethylnaphtho-1,2-pyran (1), known as bacterial, bacteriostatic, fungicidal, fungistatic agents, were synthesized to investigate the effect of substituents on the aromatic ring.

• Korean Journal of Pharmacognosy
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• v.12 no.4
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• pp.211-214
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• 1981

Solanesol has been isolated from aged Korean native tobacco leaf(Hyangcho and Sohyang) by water pretreatment, hexane extraction and column chromatography on Florisil in yields of 0.41% and 0.31% dry wt., respectively. Thin-layer densitometric analysis of the hexane extracts of samples(Hyangcho Sohyang) has shown that the amounts of solanesol present are 0.74% and 0.52% dry wt., respectively.