• 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.

• 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 the Korean Operations Research and Management Science Society
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• v.15 no.2
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• pp.63-69
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• 1990

This note shows that the throughput bounds for two-stage tandem queueing systems with finite buffers, obtained by the existing methods, can significantly betightened via duality.

• 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.

• Journal of Navigation and Port Research
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• v.40 no.2
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• pp.57-65
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• 2016

The port throughput situation has changed since the 2008 financial crisis in the US. Therefore, we studied the situation, accurately estimating port traffic of Korean port after the 2008 financial crisis. We ensured the proper port facilities in response to changes in port traffic. In the results of regression analysis, Korean GDP and the real effective exchange rate of Korean Won were found to increase the container throughput in Korean and Busan port, as well as trade volume with China. Also, the real effective exchange rate of Korean Won was found to increase the port transshipment cargo volume. Based on the ARIMA models, we forecasted port throughput and port transshipment cargo volume for the next six years (72 months), from 2015 to 2020. As a result, port throughput of Korean and Busan ports was forecasted by increasing annual the average from about 3.5% to 3.9%, and transshipment cargo volume was forecasted by increasing the annual average about 4.5%.

• Management Science and Financial Engineering
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• v.4 no.2
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• pp.43-58
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• 1998

Packet switch is a key component in high speed digital networks. This paper investigates congestion phenomena in the packet switching with input buffers. For large value of switch size N, mathematical models have been developed to analyze asymptotic maximum switch throughput under nonuniform traffic. Simulation study has also been done for small values of finite N. The rapid convergence of the switch performance with finite switch size to asymptotic solutions implies that asymptotic analytical solutions approximate very closely to maximum throughputs for reasonably large but finite N. Numerical examples show that non-uniformity in traffic pattern could result in serious degradation in packet switch performance, while the maximum switch throughput is 0.586 when the traffic load is uniform over the output trunks. Window scheduling policy seems to work only when the traffic is relatively uniformly distributed. As traffic non-uniformity increases, the effect of window size on throughput is getting mediocre.

• Journal of Korean Institute of Industrial Engineers
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• v.33 no.2
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• pp.246-253
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• 2007

All of the machines in a production line can be classified into bottleneck and non-bottleneck machines. A bottleneck is a resource whose capacity limits the throughput of the whole production facility. This paper addresses a batch sizing problem at the bottleneck machine. Traditionally, most batch sizing decisions have been made based on the EOQ (economic order quantity) model where setup and inventory costs are considered while throughput rate is assumed to be given. However, since batch size affects the capacity of the bottleneck machine, the throughput rate may not be constant. As the batch size increases, the frequency of the setup decreases. The saved setup time can be transferred to processing time, which results in higher throughput. But, the larger batch size may also result in longer lead time and larger WIP inventory level. This paper presents an alternative method to determine batch size at the bottleneck machine in a manufacturing line. A linear search algorithm is introduced to find optimal throughput rate and batch size at the same time. Numerical examples are provided to see how the proposed method works and to investigate the effects of some parameters.

• Journal of Korea Multimedia Society
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• v.6 no.5
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• pp.842-848
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• 2003

The Guaranteed Frame Rate(GFR) service has been designed to accomodate non-real-time applications, such as TCP/IP based traffic in ATM networks. One of the important factors is buffer management for guaranteeing QoS in GFR service. In this paper, we propose a buffer management scheme which can improve the fairness and the throughput through the traffic control in GFR service. For the evaluation of the proposed scheme, we compare proposed scheme with the existing scheme in the fairness and the throughput. Simulation results show that proposed scheme can improve the fairness and throughput than the existing scheme.

• Journal of the Korea Institute of Information and Communication Engineering
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• v.6 no.4
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• pp.552-558
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• 2002

Differentiated services (DiffServ) architecture defines a new framework for the support of quality of service (QoS) in IP-based networks. RIO has received the most attention among all the active queue management mechanisms proposed for assured service in DiffServ environment. The paper proposed the enhanced RIO which could alleviate the impact of flow's packet sire on the realized throughput. The simulation results indicate that this mechanism, when combined with TSW as traffic conditioner, provide better throughput assurance and fair distribution of excess bandwidth independent of packet size of flows in case of well-provisioned network environment.

• Journal of Korean Society for Quality Management
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• v.33 no.1
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• pp.32-41
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• 2005

This paper presents a six sigma application case study for an automobile steering wheel manufacturing process using rolled throughput yield improvement activity. Hidden factory and first pass yield concept is introduced and a DMAIC procedure is implemented to maximize the first pass yield. The result of the six sigma project amounts to the reduction of failure cost of 1.2 billion won per year in the steering wheel manufacturing process. This paper can benefit six sigma practitioners in some ways.