• Journal of the Korea Convergence Society
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• v.6 no.5
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• pp.303-314
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• 2015

In This paper we study the interrelationship between firm's strategies, MCS (Management Control System), and financial and non-financial performance. And also the objective of this study is to advance the understanding of mediating effect of management accountant on these relationships. This is a suggestion on the study of contemporary settings as little contingency work was carried out on balanced scorecard, target costing, life cycle costing, which come under the broad array of non-financial performance indicators. The result of this study finds that the higher the unpredictability of the business, the more necessary it is to secure a controller within the business. This strongly implies that the controllers must be the main subject of continued growth as they perform an active role within the overall management control process of performance indicator development, performance measurement, feedback, and reward, starting from the very beginning stages of the strategy development within the business.

• Journal of Digital Policy
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• v.2 no.4
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• pp.17-23
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• 2023

In this paper, in order to improve production processing for small and medium-sized precision processing companies, we apply a manufacturing execution system to existing process methods and integrate precision processing data to strengthen process management within the company, increase facility operation efficiency, and realize a reduction in defect rates. The differences in productivity improvement and cost reduction rates were compared and analyzed. As a result, production productivity improved by 7.0% and product defect rate improved by 0.1% point due to the introduction of the manufacturing execution system. It was confirmed that manufacturing cost reduction improved by 10.0% and delivery compliance rate improved by 1.1%. If additional smart factory technology is applied based on the manufacturing execution system proposed in this study in the future, sales and profits in the processing industry are expected to increase due to an increase in the PQCD index.

• Proceedings of the Korean Operations and Management Science Society Conference
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• 2003.05a
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• pp.28-35
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• 2003

자동차 부품기업은 재료비의 비중이 제조원가의 $70\%$이상 차지할 정도로 부품자재의 조달과 공급이 중요한 영역이며, 완성차를 제조하기 위한 공급망관리에 있어서 필수적인 분야라고 할 수 있다. 본 연구는 국내 자동차부품기업을 대상으로 공급망관리(SCM) 기능이 요구되는 부품조달 및 공급을 위한 자동차 부품업체간의 전자상거래를 활성화하기 위한 목적으로 전자조달(e-Procurement) 기업정보포탈(EIP) 시스템의 프로토타입 을 제안하였다. 제안된 e-Procurement EIP 시스템은 완성차 제조를 위하여 부품을 공급하는 1자 공급업체를 중심으로 2차 공급업체와의 부자재 및 MRO, 소모성 자재를 중심으로 하고 있으며 정보의 통합화를 위하여 중소기업간의 협업 프로세스의 개선, 안전한 XML 전자문서의 교환, 구매 일정관리 및 커뮤니티 형성, 부가서비스 기능 둠을 제공함으로써 부품기업간의 효율적인 협업체제 구죽 및 업무 신속성과 업무처리비용을 절감할 수 있다.

• Journal of the Korean Society for Precision Engineering
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• v.23 no.5 s.182
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• pp.7-14
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• 2006

• 한국신재생에너지학회:학술대회논문집
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• 2010.06a
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• pp.146.1-146.1
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• 2010

최근 전력 수요의 증가와 지구 온난화 문제가 화두가 되면서 피크 전력관리와 스마트 그리드의 필요성이 강조되고 있다. 이들을 구현하기위해 반드시 필요한 것이 에너지 저장 시스템이다. 본 발표는 배터리 에너지 저장 시스템에 사용되는 능동형 셀 발란싱 기능을 갖는 배터리 관리 시스템에 관한 것이다. 전력 에너지 저장용 배터리는 원하는 전압과 전력을 저장하기위해 단전지(Cell)들을 보통 수천 개가 직렬 병렬로 연결되어 구성된다. 배터리팩을 구성하는 단전지 한 개의 용량이 다른 단전지 보다 크거나 작던지 또는 한 개의 단전지에 문제가 생기면 배터리팩 전체의 성능이 저하되든가 또는 사용 할 수가 없게 된다. 따라서 배터리팩을 구성 할 때는 용량이 동일 한 단전지들을 사용한다. 에너지 저장용 배터리팩에는 수백 와트의 단전지 들이 사용되므로 에너지 저장용 배터리팩을 위한 단전지 생산에는 많은 어려움이 있다. 능동형 셀 발란싱 기술을 사용 하면 이러한 배터리팩의 문제를 해결 할 수 있어 셀 제조원가를 절감 할 수 있을 뿐만 아니라 배터리팩의 가용용량을 늘릴 수 있고 또한 배터리팩의 수명을 연장 할 수 있다.

• 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 Korea Contents Association Conference
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• 2016.05a
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• pp.65-66
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• 2016

국내의 많은 중소 제조업에서는 생산성 향상 및 불량률 감소, 원가 절감 등을 통해 기업의 이익을 창출하길 원하고 있으며 그 일환으로 제조 실행시스템 및 생산시점 관리를 도입하고 있다. 본 논문에서는 이러한 생산시점관리시스템의 데이터를 기반으로 일별, 월별 생산성 분석을 했고, 그 결과를 다양한 시각화 기법으로 가시화하여 특정 달이나, 특정 시간에 불량률이 높아지는 형태를 파악할 수 있었다.

• Journal of Internet Computing and Services
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• v.20 no.3
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• pp.61-68
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• 2019

The goal of the construction work in the past was to improve the efficiency through cost reduction and shortening the construction period. However, the importance of safety management has recently been emphasized, and the Ministry of Employment and Labor has set a goal of reducing the number of deaths caused by industrial accidents by half. As a result, institutional and legal improvements are pursued and the need for safety is emphasized. However, most construction companies, except for some large construction companies, are lacking in safety management. So, In this paper, we design and implement a safety management system for construction site using smart helmets and beacons.

• Journal of Internet Computing and Services
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• v.5 no.1
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• pp.33-39
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• 2004

In this paper, so that government official in target extent of relevant shame capacitates CMM measuring achievement result by each process as quantitative because do standard, repeat and achieves gap analysis and estimation solidify knowledge management of information base enabling "Quality control, production management, cost control, integral management of knowledge", Solidify customer service through "high-quality, differentiation" of information. Establish administration and supervision item to reach 4 steps level in information ability measurement in formation to prove business efficiency through process optimization and improves formation maturity through voluntary effort of formation continuously. Suggested model who analyze and evaluates application in domestic SI specialty company.I specialty company.

• Proceedings of the Korean Institute Of Construction Engineering and Management
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• 2007.11a
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• pp.853-858
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• 2007

Construction industry is traditionally labor intensive. And construction site is also in densely populated environment. So accurate labor monitoring is one of important issues for site management. Labor cost shares large amount of part in total construction cost. Therefore, it is a major element in site management and control. In this article, we explained development of prototype system for labor monitoring based on RFID technology and results of field tests using the system. According to the results, the system is able to expected to improve effectiveness of Labor management in construction site