• 경영과정보연구
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• 제2권
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• pp.209-235
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• 1998

Traditional cost system is distorted due to the using unit-based measure. It is being criticized that it do a poor job of attributing the expenses of support resources to the production and sales of individual product. Activity Based Cost System expend the range of second-stage cost assignment drivers beyond the traditional measures of labor and machine times, units produced, and material quantities to allow for drivers that measure the amount of batch-level, product-sustaining, and facility-sustaining activities performed. It is a resources consumption model of organization, not just a more complex cost accounting of cost allocation system. This paper proposes a enterprise resource planning by activity based management. To effective performance system for company that want to be setting competitive levels, the information systems must support a fast moving, rapidly changing. Activity based management is a process of accumulating and tracing cost and performance da to a firm's activities and providing feedback of actual results against the planned cost to initiate corrective action where required. Therefore this system provides a highly powerful decision-making tool. To construct this system, we need Enterprise Resource Planning System. Since ERP is designed around the idea that rapid change and a degree of unhandled change is normal, it allows driving the customer's rapidly needs much deeper through the business cycle.

• 한국경영과학회지
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• 제17권3호
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• pp.27-46
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• 1992

This paper considers an (r, Q) policy for operation of a multipurpose facility. It is assumed that whenever the inventory level falls below r, the model starts to produce the fixed amount of Q. The facility can be utilized for extra production during idle periods, that is, when the inventory level is still greater than r right after a main production operation is terminated or an extra production operation is finished. But, whenever the facility is in operation for an extra production, the operation can not be terminated for the main production even though the inventory level falls below r. In the model, the demand for the product is assumed to arrive according to a compound Poisson process and the processing time required to produce a product is assumed to follow an arbitary distribution. Similarly, the orders for the extra production is assumed to accur in a Poisson process are the extra production processing time is assumed to follow an arbitrary distribution. It is further assumed that unsatisfied demands are backordered and the expected comulative amount of demands is less than that of production during each production period. Under a cost structure which includes a setup/ production cost, a linear holding cost, a linear backorder cost, a linear extra production lost sale cost, and a linear extra production profit, an expression for the expected cost per unit time for a given (r, Q) policy is obtained, and using a convex property of the cost function, a procedure to find the optimal (r, Q) policy is presented.

• 한국품질경영학회:학술대회논문집
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• 한국품질경영학회 1998년도 The 12th Asia Quality Management Symposium* Total Quality Management for Restoring Competitiveness
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• pp.217-224
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• 1998

A cost model, controlling multiple dependent subprocesses with minimum cost, is derived by renewal theory approach. The optimal multiple cause-selecting control chart and individual Y control chart are thus constructed to monitor the specific product quality and overall product quality contributed by the multiple dependent subprocesses. They may be used to maintain the process with minimum cost and effectively distinguish which component of the subprocesses is out of control. The optimal design parameters of the proposed control charts can be determined by minimizing the cost model using simple grid search method, An example is given to illustrate the application of the optimal multiple cause-selecting control chart and individual Y control chart.

• 한국수소및신에너지학회논문집
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• 제28권1호
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• pp.47-55
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• 2017

This paper deals with the after-tax economic feasibility analysis of the hydrogen fueling station considering dynamic utilization. We selected an off-site hydrogen station in which the hydrogen is supplied by a central by-product hydrogen plant as a case study. Also, we made some sensitivity analysis by changing input factors such as the discount rate, the hydrogen station construction cost, the hydrogen demand and the hydrogen sale price. As a result, the hydrogen station will not be economical in 2020 due to the relatively high price of the hydrogen station construction cost and the low price of hydrogen sale price. In order to realize the economic feasibility of the hydrogen station in the early stage of the hydrogen economy, the subsidies on the annual operating cost as well as the construction cost are needed.

• 한국정밀공학회지
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• 제19권12호
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• pp.142-149
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• 2002

In this paper, the metal forming process is caused of rise of the unit cost of production in increase of the lead-time and cost because of manufacturing final product through a few the number of processes. Flow control complex forming is proposed to put into formulation in order to apply cold forging from conventional approximate similarity theory, and the forming loads of the real material(AISI 1008) can be calculated by put at the new similarity formula the load by plasticine model material experiment through hub clutch. In order to reduce lead-time and cost the technology is used to manufacture with lower die of this product. By the application synthetic resin as the raw material, it is have the merit such short lead-time, low cost, good surface finish etc., as compared with the machine work.

• 한국철도학회:학술대회논문집
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• 한국철도학회 2009년도 춘계학술대회 논문집
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• pp.643-652
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• 2009

This paper presents brief history and a state-of-the-art survey of Life Cycle Cost (LCC) analysis, in particular LCC analysis in the Urban Transit Vehicle, based on a internationl codes and standards related to LCC analysis. A main objective of the LCC analysis is to quantify the total cost of ownership of a product throughout its full life cycle, which includes research and development, construction, operation and maintenance, and disposal. The predicted LCC is useful information for decision making in purchasing a product, in optimizing design, in scheduling maintenance, or in planning overhaul. This paper presents a LCC procedure consisting of seven steps, which are "Problems definition", "Cost elements definition", "System modeling", "Data collection", "Cost profile development", "Evaluation", and "Verification". Sub-activities to be encompassed in the seven steps procedure are described.

• Journal of Information Technology Applications and Management
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• 제16권2호
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• pp.23-43
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• 2009

For reliability and confidentiality of information security systems, the security engineering methodologies are accepted in many organizations. To improve the effectiveness of security engineering, this paper suggests a security methodology ISEM, which considers both product assurance and production processes, takes advantages in terms of quality and cost. To verify the effectiveness of ISEM, this paper introduces the concepts of quality loss, and compares the development costs and quality losses between ISEM and CC through the development of VPN system.

• 대한산업공학회지
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• 제15권2호
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• pp.87-91
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• 1989

A warranty is a contractual obligation incurred by a producer in connection with the sale of a product. The warranty specifies that producer agrees to remedy certain failures in the product sold. There have been many articles dealing with warranties, but they have studied about optimal warranty cost for the warranty period. In this study, an optimal preventive maintenance time interval is computed. The optimal preventive maintenance time interval minimizing warranty cost for the warranty period is discussed. It is assumed that failure rate is increasing and the failure rate after preventive maintenance or corrective maintenance lies between good as new and bad as old.

• 경영과학
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• 제10권2호
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• pp.111-120
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• 1993

The most important factors for a product to survive in the market are cost and quality. In recent years, quality proceeds to cost. There are many techniques of use to improve the quality of a product. One of the techniques is applying statistical methods (especially Taguchi method) to real operational conditions for a continuous manufacturing process in P company. There are 91 factors to control in the process. So, we predetermined 7 main effect factors and 6 interactive effect factors by statistical methods and advices of engineers. With these 13 factors, we determined the optimal level of operations for the process.

• 한국CDE학회논문집
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• 제16권4호
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• pp.268-276
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• 2011

The product-level carbon footprint (PCF) is a comprehensive and widely accepted metric for sustainable product development. However, since a full PCF study in general is time and cost intensive, it is not feasible for the product development team to synchronize the activity to the main product development process. In addition, the current dedicated life cycle assessment (LCA) tools for calculating PCF, separated from the main product data management systems, have limitations to provide timely PCF information for design decision makings and collaborations between design and environment engineers. This paper examines the possibility of the extension of the current product data model that can support the PCF calculation with PDM (Product Data Management) databases. The product data model can represent not only the content of products but also context or system information of the products. The product data model can be implemented as a PDM database that can satisfy the needs for handy and timely PCF calculations from the consistent product data for dynamic design decision makings and engineering collaborations.