• 한국CDE학회논문집
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• 제8권2호
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• pp.101-108
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• 2003

Presented in this paper is the development of an product cost estimation system at the product design stage. The efficient cost estimation function at the design stage is essential for the cost reduction activities through the entire product life cycle. For this purpose, it is necessary to establish a systematic working procedure, and to develop information system for managing a great deal of production and product-related data required for the cost estimation. The developed system has the capability of estimating a cost of assembly type products as well as unit-item type products. As proposed system is based on the variant approach, it can be used easily at an early design stage without the need for detail design information. Also, this system is integrated with legacy PDM (Product Data Management) and ERP (Enterprise Resource Planning) system for fast. accurate and easy product cost estimation. The estimated cost includes material cost, overhead cost as well as labor cost.

• 품질경영학회지
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• 제19권2호
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• pp.158-165
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• 1991

The Q-cost has been used in the manufacturing company to decide the optimal level of company's product quality, and to evaluate the effect of company's quality control system since the advent of Q-cost theory. In spite of the following costs are generated in the user side, owing to an unsuitable level of product quality and inadequacy of company's quality control system, these costs are not usually included in the company's Q-cost : (1) the cost generated in relation to a claim proposal as traffic expeneses and transpotation of the product. (2) the cost of maintenance through the useful life of the product, especially accured after quality warranty period. (3) the cost related to the economical efficiency in using the product. (4) the cost ralated to a customer dissatisfaction for the product quality. In this point of view, the contents of user side Q-cost, and the relations between the user side Q-cost and the level of company's product quality are discussed. And then the importance of user side Q-cost in order to determine the optimal quality level is discussed.

• 대한조선학회논문집
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• 제46권3호
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• pp.351-361
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• 2009

Many manufacturers define the system of a new product flexibility, and take advantage of previous-product information using the product configuration concept. Product configuration is an approach that defines the system of a new product centered on the product structure by referring to the previous-product information. In this paper, it is established how to apply the concept of a product configuration utilizing previous-ships information in construction cost estimation process systematically and effectively. For this, we define the advanced-construction cost estimation process based on a naval ship product model, and design construction cost estimating model. It is validated that this process and model have the applicability through the case study of the construction cost estimating of the mine-warfare ship.

• 설비공학논문집
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• 제21권5호
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• pp.311-318
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• 2009

In previous study, a new allocation methodology of common cost on multi-product have been suggested. The aim of this study is to suggest the methodology that allocates an environment pollution cost including carbon emission cost to each cost of multi-product. For this study, a supposed multi-energy system composed of twenty kinds of systems was made. The multi-energy system produces eighteen kinds of outputs that are electricity, steam, hot water, chilled water, ice, warm air, and cooling air from seven kinds of energy source that are LNG, coil, geothermal energy, sun heat, hydrogen, bio-mass, and waste. The new methodology was applied to the multi-energy system in order to allocate the environment pollution cost to each production cost, and twenty seven equations were induced. From this result, it is concluded that this methodology can estimate each unit cost and allocate each cost flow in any product of any energy system.

• 아태비즈니스연구
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• 제14권2호
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• pp.101-118
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• 2023

Purpose - The purpose of this study is to find out how a company can do reasonable cost calculations in a simple way and establish profitability improvement strategies based on the results. Design/methodology/approach - In this study, a case that compounding company K applied TDABC was studied. A case study was conducted on the process of company K reviewing and applying TDABC and the process of implementing the cost calculation for each product by applying TDABC, and establishing a profitability improvement strategy for each product based on the results. Findings - Company K rearranged the production standard information of the compounding industry such as productivity and batch size of each product to apply TDABC. Cost calculation was performed for each product according to the revised production standard information. After the cost calculation for each product was carried out, Company K established a strategy to improve profitability of each product. The profitability improvement strategy was implemented in two ways: a cost reduction strategy and a product price increase strategy. As a result of the final strategy execution, the profitability of each product was improved. Research implications or Originality - This study found a reasonable costing standard in consideration of the specificity of the research target company, and applied it to cost calculation cost for each product. It contains the process of establishing production and sales strategies for each product based on the cost calculation results. It is expected that this case study will serve as a good reference material for establishing cost calculation and profitability improvement strategies in similar businesses.

• 산업경영시스템학회지
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• 제23권59호
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• pp.85-95
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• 2000

Since the cost of a new product is determined mainly at the design stage, systematic tools to support the new product to be manufactured at the predetermined cost is very important for successful introduction of a new product. PDM is a tool to support engineers to integrate product data throughout the product development. In this paper, we introduce a prototype of PDM system which has a target costing function, where cost estimation is coupled with structured product data.

• 대한안전경영과학회지
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• 제6권3호
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• pp.311-326
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• 2004

The 5 working day's a week increase to fixed cost. Specially, the small & medium size company more increase to manufacturing cost. The introduction of 5 working day's rule influence to labor cost in manufacturing cost. Also, it make disappearance to fixed cost of 0.5 working day. Almost manufacturing company expect to have difficulty in product cost. The case of japan, many manufacturing company move to Asian countries after introduction of 5 working day's a week rule. The purpose of this study are the analysis of change product cost and suggest to solutions of productivity for a type of industries..

• 대한안전경영과학회:학술대회논문집
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• 대한안전경영과학회 2002년도 추계학술대회
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• pp.179-193
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• 2002

The 5 working day's a week increase to fixed cost. Specially, the small ＆ medium size company more increase to manufacturing cost. The introduction of 5 working day's rule influence to labor cost in manufacturing cost. Also, it make disappear to fixed cost of 0.5 working day. Almost manufacturing company expect to have difficulty in product cost. The case of japan, many manufacturing company move to Asian countries after introduction of 5 working day's a week rule. The purpose of this study are the analysis of change product cost and suggest to solutions for a type of industries.

• 한국경영과학회:학술대회논문집
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• 한국경영과학회/대한산업공학회 2003년도 춘계공동학술대회
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• pp.230-235
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• 2003

Accident analysis is special concern to researchers in traffic safety. Accident analysis in product safety, however, is not. The needs of product safety management alter it in the world by all manufacturers. The purpose of this study is to propose a theoretical principles for product safety management through the accident cost analyses. The accident cost is a important factor to prevent product accident and to treat some claims of customers. It is sure that this principles can help all making decisions of manufactures with expected accident cost per a product accident and with total expected accident cost.

• 제어로봇시스템학회논문지
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• 제20권7호
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• pp.750-755
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• 2014

Product shortage which causes backordering and/or lost sales cost is very popular in chemical industries, especially in commodity polymer business. This study deals with backordering cost in the supply chain optimization model under the framework of process-inventory network. Classical economic order quantity model with backordering cost suggested optimal time delay and lot size of the final product delivery. Backordering can be compensated by advancing production/transportation of it or purchasing substitute product from third party as well as product delivery delay in supply chain network. Optimal solutions considering all means to recover shortage are more complicated than the classical one. We found three different solutions depending on parametric range and variable bounds. Optimal capacity of production/transportation processes associated with the product in backordering can be different from that when the product is not in backordering. The product shipping cycle time computed in this study was smaller than that optimized by the classical EOQ model.