• Proceedings of the Safety Management and Science Conference
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• 2003.11a
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• pp.323-327
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• 2003

The four types of management accounting systems(traditional full costing, direct costing, activity-based costing, throughput accounting) are compared in this study. This paper reviews the differences between throughput and contribution margin. The paper concludes that the definition of totally variable cost(TVC) to calculate throughput is situational specific.

• Journal of the Society of Naval Architects of Korea
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• v.46 no.3
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• pp.362-371
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• 2009

Shipbuilding is a typical 'build to order' industry. It has a business model that generates revenues from building various ships and offshore products in accordance with owner's requirements at each production stage. Under uncertainty in shipping market, it is very essential for the shipbuilder to prepare the fast and competitive decision for product portfolio strategy in order to maximize contribution margin by exploiting production facilities and constraints. In this study, we introduce the unique decision supporting methodology for the optimal product portfolio sets based on Theory of Constraints(TOC). This methodology is established by adopting the concept of Drum Buffer Rope(DBR) in constraints planning and Throughput Accounting (TA) in management accounting of TOC. In addition, Decision Supporting System(DSS) is implemented. This DSS system provides a throughput estimator with reflecting the cost structure of shipbuilding industry and a resource simulator built on heuristic algorithms to operate major constraint-resources in shipyard such as dock, quay and pre-erection area etc. Several examples are presented to show that the proposed methodology and system can effectively support the strategic decision-making process of a global shipbuilding company.

• Proceedings of the Korean Operations and Management Science Society Conference
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• 2003.05a
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• pp.643-651
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• 2003

Throughput 회계는 Goldratt박사에 의하여 전통적 원가회계의 문제점을 극복하는 대안으로 제시된 후에 많은 논란의 대상이 되어 왔다. 특별히 원가 추적 및 간접비 배부 재고평가문제, 자원 원가, 투자 결정 등에서 전통적 원가회계와 대립되어 왔다. 본 연구에서는 Throughput회계에 대하여 국내외에서 연구된 내용을 검토, 정리하고 앞으로 추가적인 연구가 진행되어야 할 분야에 대한 제언을 한다.

• Proceedings of the Korean Society of Precision Engineering Conference
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• 2003.10a
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• pp.142-142
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• 2003

• Korean Management Science Review
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• v.19 no.1
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• pp.75-88
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• 2002

In recent years, it Is necessary to develop an alternative measure, the time efficiency of management activities, as a more measurable and operational tool Instead of traditional accounting measures such as inventories turnover. Therefore the concept of throughput time has got much attention as useful tool for controlling time based management. The purpose of this paper is to investigate the usefulness and adaptability of throughput time. The sample consists of 212 non-banking firms listed on the Korean Stock Exchange. The test Period were 10 years(1989-1998). The regression analysis for this study was performed using the cross-sectional data for the sample, and it was also performed for each Industry. The results show that net Income to tonal assets and labor productivity (value added Per employee) variables in the model was signiflcantly associated with throughput time. On the other hand, the relationship between throughput time and logistics cost to sales do largely not have statistical significance. Especially, it is found that the relationship do not have significance or negative response in food & beverage industry and wholesale & retail industry. In summary, the results show that the measure of throughput time can be an effective managerial Indicator for time based competition and management.

• Journal of Nuclear Fuel Cycle and Waste Technology(JNFCWT)
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• v.20 no.1
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• pp.23-32
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• 2022

Pyroprocessing is a promising technology for managing spent nuclear fuel. The nuclear material accounting of feed material is a challenging issue in safeguarding pyroprocessing facilities. The input material in pyroprocessing is in a solid-state, unlike the solution state in an input accountability tank used in conventional wet-type reprocessing. To reduce the uncertainty of the input material accounting, a double-stage homogenization process is proposed in considering the process throughput, remote controllability, and remote maintenance of an engineering-scale pyroprocessing facility. This study tests two types of mixing equipment in the proposed double-stage homogenization process using surrogate materials. The expected heterogeneity and accounting uncertainty of Pu are calculated based on the surrogate test results. The heterogeneity of Pu was 0.584% obtained from Pressurized Water Reactor (PWR) spent fuel of 59 WGd/tU when the relative standard deviation of the mass ratio, tested from the surrogate powder, is 1%. The uncertainty of the Pu accounting can be lower than 1% when the uncertainty of the spent fuel mass charged into the first mixers is 2%, and the uncertainty of the first sampling mass is 5%.

• Proceedings of the IEEK Conference
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• 2000.11a
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• pp.221-224
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• 2000

The issue of supporting TCP traffic over ATM networks is currently one of the most important issues in the field of data networks. One important part of this issue is congestion control. In general, congestion control uses method such as packet drop to relieve network resource when the network is congested so as to maintain high throughput and low delay. In addition, congestion control is required to ensure fair sharing of resources among all users during congestion. In this paper we propose a new congestion control method using WRED & per-VC accounting mechanism. This packet discard scheme is proposed with the goal to provide both good performance in terms of throughput and fairness in terms of bandwidth exploitation of the output link among all virtual circuits.

• The Transactions of the Korea Information Processing Society
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• v.6 no.11S
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• pp.3269-3277
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• 1999

To promote the inclusion of end-to-end congestion control in the design of future protocols using best-effort traffic, we propose a router mechanism, Extended FRED(ex-FRED). In this paper, we catagorize the TCP controlled traffics into robust and fragile traffic and discuss several unfairness conditions between them caused by the diverse applications. For example, fragile traffic from bursty application cannot use its fair share due to their slow adaptation. Ex-FRED modifies the FRED(Fair Random Early Drop), which can show wrong information due to the narrow view of actual buffer. Therefore, Ex-FRED uses per-flow accounting in larger virtual buffer to impose an each flow a loss rate that depends on the virtual buffer use of a flow. The simulation results show that Ex-FRED uses fair share and has good throughput.

• ETRI Journal
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• v.37 no.5
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• pp.845-855
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• 2015

To enable the coexistence of Licensed Assisted Access (LAA) and Wi-Fi in 5 GHz unlicensed bands, a new channel access mechanism is proposed. Accounting for the fairness between LAA and Wi-Fi, the proposed mechanism finds the optimal transmission time ratio by adaptively adjusting the transmission durations for LAA and Wi-Fi. In addition, we propose a new analytical model for the distributed coordination function of IEEE 802.11 through some modifications of conventional analytical models for saturation and non-saturation loads. By computing the activity ratio of Wi-Fi, the proposed analytical model is able to control the time ratio between LAA and Wi-Fi, which is required for practical implementation of the proposed access mechanism. Through numerical simulations, the proposed channel access mechanism is compared with conventional methods in terms of throughput and utility.

• International Journal of Computer Science & Network Security
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• v.23 no.6
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• pp.181-192
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• 2023

Blockchain system brought innovation in the area of accounting, credit monitoring and trade secrets. Consensus algorithm that considered the central component of blockchain, significantly influences performance and security of blockchain system. In this paper we presented four consensus protocols specifically as Proof of Work (PoW), Proof of Stake (PoS), Delegated Proof of Stake (DPoS) and Practical Byzantine Fault-Tolerance (PBFT), we also reviewed different security threats that affect the performance of Consensus Protocols and precisely enlist their counter measures. Further we evaluated the performance of these Consensus Protocols in tabular form based on different parameters. At the end we discussed a comprehensive comparison of Consensus protocols in terms of Throughput, Latency and Scalability. We presume that our results can be beneficial to blockchain system and token economists, practitioners and researchers.