• Journal of Korea Port Economic Association
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• v.31 no.3
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• pp.167-186
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• 2015

The purpose of this case study is to verify the usefulness of three costing models and a minimum profit management model that can support the logistics warehouse companies in the Busan Newport Distri-park. This case study investigated traditional costing, activity-based costing (ABC), and time-driven ABC (TDABC); and suggested that an appropriate minimum profit management model is contribution margin analysis. Accordingly, in order to verify the usefulness of models, this case study surveyed the actual cost management conditions of companies, applied the three costing models to the "K" warehouse company in the Busan Newport Distri-park, and undertook a comparative study of the results. This case study produced two main findings. First, TDABC was verified as the most useful and advanced of the three costing models tested. Second, contribution margin analysis was confirmed to be the most suitable model to manage minimum profits for port warehouse companies in the Busan Newport Distri-park.

• Journal of Korea Port Economic Association
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• v.30 no.3
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• pp.89-120
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• 2014

The purpose of the study is to suggest a new approach to the terminal operators in order for them to efficiently control their operation cost and support the strategic decision making system and build a performance evaluation process through the systematic cost analysis approach. This study implemented terminal cost analysis based on the traditional cost system, ABC and TDABC and compared the results of each approach. Throughout the study, the usefulness of TDABC was proved in finding operational problems and suggesting countermeasures for improving cost effectiveness and minimizing unused cost.

• 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.