• Journal of the Korea Safety Management & Science
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• v.6 no.3
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• pp.311-326
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• 2004

The 5 working day's a week increase to fixed cost. Specially, the small & medium size company more increase to manufacturing cost. The introduction of 5 working day's rule influence to labor cost in manufacturing cost. Also, it make disappearance to fixed cost of 0.5 working day. Almost manufacturing company expect to have difficulty in product cost. The case of japan, many manufacturing company move to Asian countries after introduction of 5 working day's a week rule. The purpose of this study are the analysis of change product cost and suggest to solutions of productivity for a type of industries..

• Proceedings of the Korean Society for Quality Management Conference
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• 1998.11a
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• pp.667-672
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• 1998

This Paper is to describe about new concept of the hidden cost of quality and through two cases plastic bottle manufacturing to explain how to find out it. Generally, the hidden quality cost does not show in the accounting record, but some time can find in the data of cost accounting or management accounting. How to combine between the hidden quality cost and the accounting method is discussed in the conclusion.

• Journal of Korean Society of Industrial and Systems Engineering
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• v.18 no.33
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• pp.161-171
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• 1995

When physical distribution cost can be correctly measured, its management can also be efficient. Thus the primary objective of the study is to develop systems for measuring correctly physical distribution cost. The systems have two aspects : the One is the consumption of the resourses(materials, labor service, the other services), the other is the creation of physical distribution services(transportation, storage, cargo, packing, distribution conversion, management). By measuring the cost through the systems, the commoditization of the physical distribution services is possible and measurement of the cost and revenue can also be reasonable ,which makes its management efficient.

• Korean Journal of Construction Engineering and Management
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• v.3 no.3 s.11
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• pp.75-83
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• 2002

Korea government established a domestic quality management system under the Law for Construction Technology Management, which was revised in 1997. This Law prescribes that the owner has to assign quality management cost into the construction project budget However, there are some conflicts among internal regulations and prescriptions on the scope of quality management engineer's roles was not specific. In order to overcome these limitations, this research identifies proper scope of quality management engineer's roles and suggests an approach for an improved estimating guideline for construction quality management cost.

• International Journal of Internet, Broadcasting and Communication
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• v.13 no.2
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• pp.52-59
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• 2021

In this paper, we propose a system that allows small business owners focusing on the restaurant business to easily understand the management situation, and to manage the operation and management centering on the cost of food materials and profits and losses. In general, the metadata structure is different depending on the POS system, so it is necessary to first develop a standardized metadata model for a food material cost management system for small business owners in various industries. For that reason, the system proposed in this paper was applied to the cost management app by referring to the development of a data model using the metadata standard. In addition, in order to implement a cost profit/loss management system for small business owners in the restaurant industry, it was designed to support standardized metadata models from various types of POS systems, and is a hybrid app that can support a smart environment. Interface) was configured.

• Management & Information Systems Review
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• v.2
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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.

• Journal of the Korea Institute of Information and Communication Engineering
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• v.14 no.4
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• pp.795-802
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• 2010

Currently, the business environment has been rapidly changed due to the fast globalization and development of information technology. Therefore, many companies are trying to change their management system by improving their own decision making systems and innovations. Many domestic enterprises are introducing or considering the ERP system. In the field of ERP management accounting, there are many auxiliary functions for helping efficient internal management analysis for company. In this paper, we proposed and developed an improved method for minimize the variance between standard cost and actual cost of materials of the company. In this method we proposed efficient ERP cost management system considering current cost component including currency and actual material cost and overhead costs.

• Journal of Korean Society of Industrial and Systems Engineering
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• v.24 no.63
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• pp.89-99
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• 2001

This paper proposes assessment of quality management activities based on cost of quality. Cost of quality is considered prevention cost, appraisal cost, internal failure cost, external failure cost in this paper. This paper shows quality cost magement system in thermal power site devision according to activity analysis. Cost of quality in power industries provides a valuable method of both proving the need for improvement and giving a starting point for projects.

• Proceedings of the Korean Institute Of Construction Engineering and Management
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• 2008.11a
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• pp.212-215
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• 2008

When managers predict exact construction cost at early stage and design phase, they can reduce construction cost in a more efficient way than to predict at construction stage. But present of public construction cost estimation and management almost after the construction documents design phase. Therefore, construction cost management in the early stage and schematic design phase to generally use approximate estimating is not correct. Accordingly, this study analyze problem of current cost estimating method and a concrete cost plans make using case information of actual cost to analyze in schematic design phase. Possible to check going on the suitable design, this study conducts the preliminary research for the development of cost estimating model.

• Journal of Korea Multimedia Society
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• v.25 no.8
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• pp.1069-1074
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• 2022

IP mobility can be handled in different layers of the protocol. Mobile IP has been proposed to handle the mobility of Internet hosts in the network layer. Recently, a new method based on the SIGMA mobility architecture has been proposed to support mobility management with reduced packet loss and latency. The location management structure is not suitable for frequent mobile handover due to the high mobility of the user with this transport layer solution. In this paper, we propose a location management optimization method in a mobile communication network by applying hierarchical location management using MMPs(Mobility Management Points) for transport layer mobility management. Therefore, we propose an efficient hierarchical mobility management structure even between heterogeneous wireless networks using MMPs for the probability that a mobile terminal can change multiple location areas between two messages and calls. The proposed method shows reduction in location update cost and data retrieval cost using MMPs, and as opposed to mobility appearing in time intervals with the minimum cost required to reach 90% of the stabilized cost, the mobility location update search, location It was found that the message processing cost per area was reduced.