• 대한안전경영과학회지
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• 제16권1호
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• pp.239-250
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• 2014

The purpose of this research is to implement and develop the Economic Cost Driver Size(ECDS) extended model to determine the optimal cash driver size with measurement complexity cost and allocation fail cost. ECDS model can be used to seek both measurement accuracy and time efficiency of the Activity-Base Costing (ABC). The study also develops Activity Priority Number (APN) to evaluate the importance of nonvalue-added activities improvement and to determine the representative cost driver of value-added activities when applying ECDS model. APN consists of Severity Priority Number (SPN), Undetectablitiy Priority Number (UPN) and Occurrence Priority Number (OPN). APN can be obtained from lower-stream activity, current activity, upper-stream activity in terms of hierarchical dependency of SIPOC (Supplier, Input, Process, Output, and Customer). In order to seek both efficiency of invested capital and reduction of overhead cost, the paper proposes the integrated ABC and Economic Value Added (EVA) model using redesigned ABC-based statement of comprehensive income and EVA-based statement of financial position. For a better understanding of the proposed ABC-EVA integrated model, numerical examples are demonstrated in this paper. Cost drivers of ABC and capital drivers of EVA in the proposed model can be used to reduce activity overhead cost from ABC-based statement of comprehensive income and to lessen activity capital charge from EVA-based statement of financial position.

• The Journal of Asian Finance, Economics and Business
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• 제3권3호
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• pp.67-77
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• 2016

Shareholders solely depend on annual reports to make investment, credit and other decisions. Investors expect that information should be reliable, relevant, comparable, consistent and thus easy to use for decision making. But whether the importance of annual reports to all shareholders is equally significant is a question of research. Thus, this research study tries to find out the importance of reading annual reports to the investors. A questionnaire survey is conducted on investors considering thirty one general shareholders and six brokers. This research based survey finds that most of the shareholders have no knowledge about accounting or finance and they have little knowledge about capital markets due to lack of training. This study also finds that general shareholders read an annual report at least moderately except value added statement, chairman's review, director's report and rumor. This study recommends human resource should be developed through adequate training, and annual reports should provide transparent and quality information which will ultimately increase the confidence of investors.

• 대한안전경영과학회지
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• 제16권3호
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• pp.451-469
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• 2014

The purpose of this study is to implement and develop the integrated Economic Value Added (EVA) and Time-Driven Activity-Based Costing (TDABC) model to seek both improvement of Net Operating Profit Less Adjusted Tax (NOPLAT) and reduction of Capital Charge (CC). Net Operating Profit Less Adjusted Tax (NOPLAT) can be maximized by reducing the indirect cost of an unused resource capacity increased by Cost Capacity Ratio (CCR) of TDABC. On the other hand, Capital Charge (CC) can be minimized by improving the efficiency of Invested Capital (IC) considered by Weighted Average Cost of Capital (WACC) of EVA. In addition, the integrated system of TDABC using Balance Scorecard (BSC) and EVA is developed by linking between the lagging indicators and the three leading indicators. The three leading indicators include customer, internal process and growth and learning perspectives whereas the lagging indicator includes NOPLAT and CC in terms of financial perspective. When the Critical Success Factor (CSF) of BSC is cascading as a cause and an effect relationship, time driver of TDABC and capital driver of EVA can be used efficiently as Key Performance Indicator (KPI) of BSC. For a better understanding of the proposed EVA/TDABC model and BSC/EVA/TDABC model, numerical examples are derived from this paper. From the proposed model, the time driver of TDABC and the capital driver of EVA are known to lessen indirect cost from comprehensive income statement when increasing the efficiency of operating IC from the statement of financial position with unified KPI cascading of aligned BSC CSFs.

• 정보관리학회지
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• 제22권3호
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• pp.351-378
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• 2005

본 연구는 기존의 도서관정보시스템에서 기록물을 검색 이용할 수 있도록 기록물용 KORMARC 데이터필드 개발을 위한 메타데이터 요소를 설정하였다. 본 연구의 결과를 요약하면 다음과 같다. 첫째, 본 연구에서는 ISAD(G)2에서 제시하고 있는 7개 영역 외에 보존영역(conservation area)과 물리적 기술영역(physical description area)을 추가하였다. 그리고 ISAD(G)2는 26가지 요소만을 제시하고 있어 상세수준의 기술요소를 필요로 하는 기관에서는 불충분하다는 선행연구에서 제시된 문제점을 보완하기 위해 분석결과를 토대로 영역별 하위요소를 종합하여 선정하였다. 둘째 우리나라 기록물의 특수성을 기술요소에 반영하기 위해 사무관리규정시행규칙과 전자정부 구현을 위한 행정업무 등의 전자화 촉진에 관한 법률에서 제시하고 있는 종이 공문서 및 전자문서 서식의 분석을 통해 선정한 기록물 기술요소를 추가하였다. 또한 공공기관의 기록물 관리에 관한 법률 시행령에서 규정하고 있는 공개여부 및 등급, 공개일자, 공개범위, 보존기간, 보존등급, 보존가치, 기록물의 상태기술 요소를 추가하였다. 셋째, 기록물 관리를 위해 512 생산일자 관련주기(creation dates note)와 555 검색보조도구주기(finding aids note), 583 작업현황 주기(action note), 584 추가주기(accumulation note) 데이터필드를 새롭게 설정하였다. 또한 245 표제저자 사항(title statement), 300 물리적 기술(physical description), 306 재생/연주시간(playing time), 506 접근제한주기(restriction on access note), 534 원본주기(origin version note), 535 원본/사본의 소장처주기(location of originals/duplicates note) 540 이용과 복제제한에 관한 주기(terms governing use and reproduction notes), 541 직접적 출처주기(immediate source of acquisition note), 545 행정연혁/개인이력주기(biographical or historical note), 581 출판주기(publication note), 850 소장처(holding institution) 데이터필드의 식별기호를 재구성, 추가하였다.

• 한국콘텐츠학회논문지
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• 제8권7호
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• pp.224-232
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• 2008

프로스포츠 가운데 프로축구는 1983년 출범한 이후 2008년 4월말 현재 14개 구단이 있으며, 구단 형태를 살펴보면 도민구단 1, 시민구단 3, 군 운영 1, 나머지 9개 구단은 모기업의 지원형태로 운영되고 있다. 본 연구의 목적은 4개 시민구단의 실제 재무제표 자료에 기초하여 재무비율 분석을 실시함으로써 실제 시민구단의 형태로 운영되고 있는 프로구단들의 경영상태의 양부(건전성)를 파악하는데 있다. 본 연구결과를 살펴보면 다음과 같다. 첫째, 유동성 비율 측면에서 연도별 추이는 계속 감소 추세를 보이고 있으나 4개 시민구단의 비율평균과 표준비율을 비교하여 판단해 볼 때 양호한 수준이다. 둘째, 레버리지 비율 측면에서 볼 때 일부 시민구단의 경우 부채가 총자본을 초과하는 등 타인자본 의존도가 높아 자본구조의 불안정성을 보이고 있다. 셋째, 활동성 비율은 표준비율과 비교하여 볼 때 4개 시민구단의 각 년도 활동성 비율은 양호한 것으로 나타났다. 마지막으로 수익성 비율은 인천 유나이티드를 제외한 나머지 구단들이 큰 마이너스를 기록하여 수익성이 매우 저조한 것으로 나타났다. 따라서 타인자본 의존도를 줄이고, 수익성 개선을 위한 노력이 요구된다. 본 연구는 새로이 창단 발표를 한 프로축구 강원 도민구단(가칭 강원 FC)에게 유용한 기초 자료로 활용될 수 있을 것이다.

• 대한안전경영과학회지
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• 제17권1호
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• pp.337-348
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• 2015

This research introduces the Financial Effect Measurement (FEM) models which measures both the improvement and the innovation performance of Quality Control Circle (QCC) and activities of Six Sigma. Concepts and principle of Comprehensive Income Statement (CIS), Balanced Scorecard (BSC), Time-Driven Activity Based-Costing (TDABC) and Total Productive Maintenance (TPM) are applied in order to develop the 4 FEM models presented in this paper. First of all, FEM using CIS depicts the improvement effects of production capacity and yield using relationships between demand and supply, and line balancing efficiency between bottleneck process and non-bottleneck processes. Secondly, cause-and-effect relation of Key Performance Indicator (KPI) is used to present Critical Success Factor (CSF) effects for QC Story 15 steps of QCC and DMAIC (Define, Measure, Analyze, Improve, and Control) of Six Sigma. The next is FEM model for service management innovation activities that uses TDABC to calculate the time-driven effect for improving the indirect activities according to the cost object. Lastly, FEM model for TPM activities presents the interpretation of improvement effect model of TPM Capital Expenditure (CAPEX) and Operating Expenditure (OPEX) maintenance using profit, cash and Economic Added Value (EVA) as metrics of enterprise values. To better understand and further investigate FEMs, recent cases on National Quality Circle Contest are used to evaluate new financial effect measurement developed in this paper.

• 대한안전경영과학회지
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• 제17권1호
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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.

• 복식
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• 제67권3호
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• pp.99-114
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• 2017

The uniqueness of Bali is inseparable from its culture and religion. Embedded in the cultural environment, textiles become one of the most important aspects in Balinese life as it is used as a medium in sacred ceremonies. Balinese textiles are made and used under special conditions according to Hindu teaching. This paper aims to observe the aesthetics of Balinese sacred cloths that are seen in their techniques, colors, and patterns. Quantitative research included in this study is based on 261 images taken from literature review and Museums. Field research was done in eastern part of Bali. This paper has divided the era between ancient and modern times. The ancient era before the 20th century used textiles for religious purposes. Modern era started from the colonialization period by the Dutch in Bali during 1910-1942 added economic values to the textiles. The independence of Indonesia in 1945 created Balinese textiles as a unifying value as one of the identity of Indonesia. The techniques are classified as Weft Ikat, Double Ikat, weave with Supplementary Weft, and Prada. The colors of the ancient era are 'fixed' with the restriction of the colors red, black, and white. The colors of modern era are 'festive' with combination of yellow, green, blue, and purple. The characteristics of patterns are geometric, natural, human, and animal groups. Field research in this paper observes Klungkung Village that produces Endek and Songket cloths. The aesthetics of Endek cloth is 'royal statement' and Songket cloth is a 'cultural heritage.' Nusa Penida Island produces Cepuk cloths and is a 'protective guardian.' Satria sub-district produces Prada cloths and appears to be an 'opulence charm.' Lastly, Tenganan Village produces Geringsing cloth which possesses a 'legendary legacy.' To sum up, Balinese sacred cloth essence is a balance of tradition and modern.

• 한국멀티미디어학회논문지
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• 제3권1호
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• pp.92-100
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• 2000

일반적인 소프트웨어 시스템은 새로운 요구와 오류의 발견으로 인해 계속적인 개발과 확장 그리고 수정이 요구된다. 이러한 일련의 작업과정에서 기존 프로그램의 정확한 이해는 매우 필요하다. 어떤 프로그램의 특정 명령문에 있는 변수에 대한 관련 명령문을 찾고 싶을 때 프로그래머는 입력 자료의 값에 대해 프로그램의 실행궤도 추적을 통해 프로그램을 분석한다. 그러므로, 현재 입력 값에 영향을 끼치는 모든 명령문들에 관련된 동적 프로그램 슬라이싱(dynamic program slicing)과 이를 구현하는 기술의 개발은 매우 중요하다고 할 것이다. 그러나 전통적인 동적 슬라이싱 기법은 구현 초기에 프로그램 실행이력을 만들어야 하는 불편이 있었다. 본 논문에서는 실행이력 파일을 사용하지 않고 동적 제어 정보와 프로그램 슬라이싱 기법을 사용하여 효율적으로 프로그램 슬라이스를 산출하는 알고리즘을 제시하였고 이것을 프로그래밍한 뒤 예제 프로그램을 적용시켜 구현하였다. 그리고, 본 논문에서 제시한 슬라이스 생성기법이 기존의 기법보다 더 효율성이 높다는 것을 보였다.