• 제목/요약/키워드: inventory management system

검색결과 601건 처리시간 0.029초

통제이론(統制理論)과 관리회계(管理會計) (Control Theory and Managerial Accouting)

  • 변용환
    • 산학경영연구
    • /
    • 제1권
    • /
    • pp.249-271
    • /
    • 1987
  • Applicability of control theories to the efficient operation of accounting system is studied in this paper. Since managerial accounting has been developed along the progrees of control theory, management control theories are essential to explain important attributes of diverse accounting system. Basic concept of control is studied in depth and control systems are classified on the base of their special characteristics. And then the applicability of those control methods to accounting systems are discussed based on behavioral as well as management science approach. In the management science approach, accounting control models of production management, inventory management and R&D are designed with its unique quantitative characteristics. It, however, is very difficult to implement quantified control standards on the behavioral management side. Since most of variables considered on behavioral approach are non-quantitative, only discussion of the theoratical definition has been a main issue on previous studies. In this paper, practicability of the behavioral approach to the accounting control system is studied analyzing state variables and behavior variables of the control system. Theoratical base of the discussion are provided from control theories developed in organization theory and Economics. Basic objective of accounting control practice is to control qualitative human behavior represented by quantified figures while quantitative methods are prevailing over general accounting practice. Therefore, this paper tried to develope and integrate accounting control systems applicable to the behavioral management area as well as management science control side.

  • PDF

지속가능한 산림경영에 적합한 표본조사 방법의 개발 (Development of a Forest Inventory System for the Sustainable Forest Management)

  • 신만용;한원성
    • 한국산림과학회지
    • /
    • 제95권3호
    • /
    • pp.370-377
    • /
    • 2006
  • 본 연구는 지속가능한 산림경영에 적합한 표본조사 방법을 제시하기 위해 계통적 추출법, 계통적 집락추출법, 그리고 층화집락추출법을 이용하여 경기도 양평군의 산림을 대상으로 자료를 수집한 후 통계검증을 실시하였다. 표본조사 방법은 계통적 집락추출법이 가장 효율적인 것으로 분석되었는데, 계통적 집락추출법을 적용할 경우 집락의 형태와 집락 내의 표본점 간의 거리를 결정하기 위해 5가지 집락의 형태와 표본점간의 거리 4가지에 대하여 통계검증을 실시하였다. 그 결과 집락의 형태는 삼각형 그리고 집락 내의 표본점 간의 거리는 50m가 가장 적합할 것으로 평가되었다.

해외소재 한국학관련 역사기록의 정보화 방안 연구 (The study on the policy of systematical management of the records collected from abroad)

  • 정혜경;김성식
    • 기록학연구
    • /
    • 제1호
    • /
    • pp.137-188
    • /
    • 2000
  • Korea was highly successful in maintaining a strong tradition of record preservation. However, Japanese imperialism and the Korean war over this century has seen a huge quantity of these once plentiful records either destroyed or relocated overseas. Many of Korea records remain in the custody of foreign archival institutions. Additionally, many records of foreign states concerned with korean affairs, for example, records of the Department of state, in the U.S.A., are of great relevance to Korean modern history. These records which exist in foreign countries are a necessary and invaluable resource in the advancement of Korea studies. After the 1980s, as research interest in Korean modern history increased gradually, much historical material related to Korea was extensively introduced, removed, collected from the U.S.A., Japan, Russia and China etc. by the efforts of pioneering scholars and institutions. Several attempts at collating and publishing this material have been made. Despite this encouraging result, individual scholars and institutions's efforts face problems in relation to removal of records. Firstly, it is repeated nonproductively to remove and collect the same records, for we didn't establish a comprehensive information system, through which the condition of foreign record removal and management is able to be administrated. Secondly, there is no system for arrangement, preservation, use of removed records. For example, finding aids, such as inventory, register, description, isn't prepared for user. A user may usually not understand an accurate context of their creation, preservation removal. Thirdly, almost institution has arranged the removed records among other materials and books. Each institution has a different classification criteria, too. These conditions seem to make a difficulty in national management. This study investigated how the materials for Korea history which has been removed from foreign countries should be managed for effective preservation and use. For these purpose, we investigated the present conditions of removal and management of these materials. Also, we investigated examples of the foreign state, U.S.A. and Japan to have a idea for removal and management policy. Then, This study propose a establishment of information network system as management policy. To administrate removing and managing records effectively, an idea that records belong to the public should be accepted commonly. The policy for management of the record is followings. Firstly, unification of classification is necessary. The records which were removed from foreign countries had better to be classified according to their origins of states and institutions. Secondly, Finding aids should be prepared for user. There are many accession aids such as catalog, register, inventory for user in archives. This will be a efficient method for management. When a record is removed, a card for description of contents must be composed. Thirdly, a digital input and network system establishment is necessary. It will help to manage a condition of removed records. A digital input and management system establishment is not just a project of digitalizing records. At present, various finding aids need to be introduced to make a database for records and archives. An search using only 'search engine' may make a difficulty in finding materials because such method is apt to have too much or little result. So, classification, arrangement, description, response-service should be integrated in these system. The recent technical advancement give a opportunity to realize this idea. Above all, these procedure should be archival process.

시뮬레이션을 통한 해군의 복구성 수리부속 재고관리 모형 개발에 관한 연구 (A Simulation Analysis of R.O.K Navy's Inventory Management Model for Repairable Parts)

  • 김성필;박선주;정예림
    • 한국시뮬레이션학회논문지
    • /
    • 제22권1호
    • /
    • pp.31-40
    • /
    • 2013
  • 과학기술의 발전으로 대한민국 해군의 함정 등의 무기체계는 첨단화, 과학화 되면서, 무기체계를 도입 및 운영, 유지하는 비용도 크게 증가한 반면, 이를 위한 국방비는 한정되어 있다. 따라서, 최적화된 예산을 사용하면서 적절한 가용도를 유지하기 위해 함정 가동에 영향을 주는 수리부속에 대한 효율적이고 과학적인 관리가 필요하다. 이를 위해 본 연구에서는 복구성 수리부속의 재고수준에 따른 가용도를 산출하는 시물레이션 재고관리 모형을 제시하였다. 제시된 모델은 기존의 복구성 수리부속의 다단계 재고관리모형인 METRIC 모형을 바탕으로 계획정비, 재생율, 전환보급, 동류전용 등의 현실적인 개념을 순차적으로 반영한 5개의 모델로 구성되어 있다. 실험은 각 모델에 같은 재고수준량을 입력하여 가용도의 결과값을 산출하도록 진행하였으며, 추가적인 민감도 분석을 실시하였다. 실험결과 각 모델별 가용도의 차이가 있었으며, 따라서, 해군의 운영특성을 반영한 재고관리 모델의 개발이 필요함을 확인하였다.

Effect of Korean Red Ginseng in individuals exposed to high stress levels: a 6-week, double-blind, randomized, placebo-controlled trial

  • Baek, Ji Hyun;Heo, Jung-Yoon;Fava, Maurizio;Mischoulon, David;Choi, Kwan Woo;Na, Eun Jin;Cho, Hana;Jeon, Hong Jin
    • Journal of Ginseng Research
    • /
    • 제43권3호
    • /
    • pp.402-407
    • /
    • 2019
  • Background: To investigate the neurobiological evidence supporting the adaptogenic effects of Korean Red Ginseng in reducing the harmful consequences of stress using a double-blind, placebo-controlled trial. Method: Sixty-three subjects with high stress levels were randomized to receive an orally administered, double-blind, 6-week treatment with Korean Red Ginseng (n = 32) or placebo (n = 31). All participants underwent a comprehensive psychological evaluation using Beck Depression Inventory and Stress Response Inventory, cognitive evaluation using the continuous performance test, biological evaluation by measuring blood levels of lipids, catecholamines, inflammation markers, and heart rate variability at baseline and after 6 weeks. Results: At baseline, both groups showed no significant differences in age, sex, years of education, Beck Depression Inventory, and Stress Response Inventory. After 6 weeks, triglyceride levels were significantly increased within the normal limit in the Korean Red Ginseng group (F = 4.11, p = 0.048), and the epinephrine level was decreased in this group (F = 4,35, p = 0.043). The triglyceride increase was significantly associated with epinephrine decrease (B = 0.087, p = 0.041), suggesting that Korean Red Ginseng may stabilize the sympathetic nervous system. In addition, we detected a significant group by time effect in the visually controlled continuous performance test, suggesting positive effects of Korean Red Ginseng on cognition. Conclusion: Korean Red Ginseng might help to stabilize the sympathetic nervous system and improve cognition in individuals with high stress.

A Study on the Development Strategy of Logistics System in E-Commerce in China

  • OH, Moon-Kap;YOUN, Myoung-Kil
    • 융합경영연구
    • /
    • 제7권4호
    • /
    • pp.1-5
    • /
    • 2019
  • Purpose - Along with the rapid growth of the economics and IT industry, E-commerce appears as the next potential area of world economics. For this no-entity shops commerce style, logistics is crucial for the success of E-commerce. Research design, data and methodology - In this paper, Dangdang.com, the largest online marketplace in China, is studied and a conceptual model is present, to develop a practical way to develop the logistics system in E-commerce situation. Results - This research finds that following 4 factors are critical success factors for E-commerce logistics: 1) logistics centres are very important to control the inventory management; 2) keep good cooperation with third-party logistics (3PL) can guarantee good quality shipping service and also can reduce delivery costs; 3) build strong information system; 4) quick response system also needed for an efficient logistics system. When E-commerce firms are developing their logistics systems, they should pay more attention to these 4 critical success factors. Conclusions - In summary, successful 3PL management is vital for competing regionally and globally throughout the logistics value chain. We see information system as an enabler in logistics management to get the right products to the right place in the right quantity at the right time and to provide quality services to satisfy the customer's needs.

녹색물류 환경에서 자판기 공급사슬 운영을 위한 의사결정지원시스템의 개발 (A Decision Support System for the Operations of Vending Machine Supply Chains in a Green Logistics Environment)

  • 박양병;윤성준
    • 산업공학
    • /
    • 제25권3호
    • /
    • pp.338-346
    • /
    • 2012
  • Regarding the green environment, it is important to boost the spread of environmentally friendly vending machines and to operate the vehicles for their inventory replenishments while minimizing emissions of greenhouse gases. In general, the vending machine management company lacks capability to operate the supply chain effectively in an integrated way under the dynamic, complex, and stochastic environment. This paper presents a decision support system, termed DSSVM, for the operations of the general and smart vending machine supply chains with stock-out-based, one stage item substitution in a green logistics environment. The DSSVM supports the estimation of item demand and substitution probabilities, determination of operation parameters, supply chain analysis, what-if analysis, and $CO_2$ analysis for which various analytical models are employed.

서비사이징 활성화방안에 관한 연구 - 자동차 부품을 중심으로 - (A Study on the Revitalization of Servicizing: Focused on the Case of Car Parts)

  • 박석하;이병섭;강해준
    • 대한안전경영과학회지
    • /
    • 제10권1호
    • /
    • pp.205-213
    • /
    • 2008
  • Servicizing is defined 'not as to sell the products but as to sell the functions'. This study was done on the methods for revitalization as the object items of navigation & antenna among car parts. The direct door-to-door survey was done for 101 enterprises (direct-management stores) and percentage & t-test were done for statistics. The results can be summarized like followings. First, PR on servicizing is required. Second the optimized methods can be obtained by incorporating reuse & recycling distribution systems of servicizing with the existing recovery system Reuse distribution system can be constructed rationally because inventory control is being done correct1y with the periodic recovery. Finally, as for the analysis on the relative importance of main factors of servicizing, it shows that supports & providing the concrete frame of the government & local autonomous body are important.

경제사회 분야 정부 출연 기관의 오픈 액세스 기반 지식 공유 활성화 연구 - IKIS를 중심으로 - (Promoting Resource Sharing among Government-Sponsored Economic and Social Research Institutes Focusing on IKIS (Institute Knowledge Inventory System))

  • 김현희;정경희;김영석;안태경
    • 한국도서관정보학회지
    • /
    • 제37권2호
    • /
    • pp.145-171
    • /
    • 2006
  • 오픈 액세스 운동의 영향으로 국내외 교육 및 연구 기관들은 기관 리포지토리에 대한 관심이 높아지고 있다. 본 연구에서는 국가지식정보 사업 중 상대적으로 다른 사업에 비해서 콘텐츠 구축 및 시스템 관리 측면에서 활성화되고 있지 않은 경제사회분야 기관들의 정보 공유 실태를 조사하여 공유 현황과 그 개선책을 제시하였다. 분석 대상은 경제사회분야의 가장 핵심적인 IR 서비스 제공자의 역할을 하고 있는 IKIS를 선정하였으며, 조사 내용은 이 시스템의 이해 당사자인 세 개의 커뮤니티 즉, 운영주체, 참여기관 및 이용자의 입장에서의 문제점, 요구 사항들을 예비조사, 사례조사 등 다양한 연구 방법들을 활용하여 조사, 분석하였다. 이러한 분석 결과를 기초로 하여 IKIS의 활성화 방안을 운영주체, IKIS 운영위원회 구성 등을 중심으로 한 운영적인 측면과 메타데이터와 콘텐츠 개선, 시스템 성능 개선 등을 중심으로 한 시스템적인 측면에서 제안하였다. 본 연구 결과는 IKIS의 향후 개선 전략에는 물론 대학, 학교 등의 기관 리포지토리 및 IR 서비스 제공자 구현에도 기관 자료의 효율적인 통합 관리를 위한 하나의 지침으로 활용될 수 있을 것이다.

  • PDF

배출권거래제 하에서 2단계 공급사슬에서 다품목의 통합재고모형 (An Integrated Multi-Product Inventory Model for a Two-Echelon Supply Chain under Cap-and-Trade Mechanism)

  • 김대홍
    • 산업경영시스템학회지
    • /
    • 제42권4호
    • /
    • pp.61-68
    • /
    • 2019
  • Currently many companies are interested in reduction of the carbon emissions associated with their supply chain activities such as transportation and operations. Operational decisions, such as modifications in order quantities could an effective way in reducing carbon emissions in the supply chain. Cap-and-trade regulation, sometimes called emissions trading, is a market-based tool to limit greenhouse gas emissions. Under cap-and-trade regulation, emission credits are allocated to the firms and the firms trades emissions under cap-and-trade schemes. In this paper, we propose a single-manufacturer single-buyer two-echelon supply chain problem under the cap-and-trade mechanism incorporating the carbon emissions caused by transportation and warehousing activities where a single manufacturer produces a family of items in order to deliver a family of items to a single buyer at a fixed interval of time for effective implementation of Just-In-Time (JIT) Purchasing. An integrated multi-product lot-splitting model of facilitating multiple shipments in small lots between buyer and manufacturer is developed in a JIT Purchasing environment. Also, an iterative heuristic algorithm is developed to derive the common order interval, the number of intervals for each product and the number of shipments between the buyer and the manufacturer during the common interval. A numerical example is given to illustrate the savings in reduction of total cost and carbon emissions by the inventory model incorporating cap-and-trade mechanism compared to the classical inventory model. The proposed inventory model could be useful for the practical solution of two-echelon supply chain inventory problem under cap-and-trade mechanism.