• 기계와재료
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• v.21 no.2
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• pp.136-145
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• 2009

최근 타이타늄 제련기술 발달과 함께 원광석에서 고품위 타이타늄 분말을 연속적으로 제조할 수 있는 방법 들이 소개되고 있다. 이들 분말 타이타늄의 제조방법은 기존의 Kroll process에서 제조되는 스폰지를 재용해하여 분말을 만드는 방법에 비하여 원가절감 측면에서 매우 유리하다. 이들 신공정으로 제조된 괴상의 고품위 타이타늄 분말을 이용하여 정형가공을 수행하면 상당한 원가절감이 예상되고, 이에 따라 그 사용량은 급격히 증가되리라 판단된다. 본 지에서는 저가 타이타늄 개발과 관련하여, 최근의 분말 타이타늄의 제조방법에 대하여 소개하고 이를 이용하는 공정기술에 대한 내용을 소개하고자 한다.

• 프린팅코리아
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• s.23
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• pp.86-88
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• 2004

품질관리. 통상 우리들이 '품질관리'라고 하는 것은 만들어진 제품의 양, 불량을 구분하여 불량품을 가려내는 것을 말한다. 그러나 이미 만들어진 불량을 선별해 내는 것만으로는 그로 인하여 고객으로부터 제기될 수 있는 불만을 어느 정도 완화시킬 수는 있겠지만, 그 제품에 투입된 원가는 이미 어찌할 수 없는 단계인 것이 대부분이다. 회사로서는 손실을 감수할 수밖에 없으며, 그러한 일이 지속적으로 발생한다는 것은 제품의 제조원가를 상승시키게 되고, 회사의 경쟁력 감소의 주요한 원인이 될 것이다.

• Journal of Convergence for Information Technology
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• v.11 no.8
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• pp.8-13
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• 2021

The purpose of this study is to propose a throughput costing as a performance measurement tool to measure cost indicators, which are one of the indicators for evaluating organizational performance in a smart factory manufacturing environment. An empirical study by questionnaire was conducted, and 60 experts were surveyed to verify the hypothesis. As a result of the study, it was concluded that the information provided based on throughput costing is helpful in cost measurement and in evaluating organizational performance efficiency and effectiveness, and it was confirmed that this method has usefulness to support the planning and control process. It is proposed that the use of throughput costing by constraint theory, which can maximize throughput and optimize inventory levels in the manufacturing process, can find solutions to bottlenecks affecting the efficiency and effectiveness of organizational performance.

• Proceedings of the Korean Radioactive Waste Society Conference
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• 2003.11a
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• pp.636-641
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• 2003

The purpose of this study is to analyse the ratio of cost object in terms of the disposal cost estimation. According to the results, the ratio of operating cost is the most significant object in total cost. There are a lot of differences between the disposal costs and product costs in view of their constituents. While the product costs may be classified by the direct materials cost, direct manufacturing labor cost, and factory overhead, the disposal cost factors should be constituted by the technical factors and the non-technical factors.

• Management & Information Systems Review
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• v.31 no.4
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• pp.539-557
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• 2012

This study purposes to analyze how the level of diversification affects cost stickiness behavior. Specifically, we document that cost stickiness behavior is bigger in case of firm with a high level of related diversification. The purpose mentioned above are empirically tested using 1,508 firm-year data listed on Korea Stock Exchange from 2000 to 2009 and regression analysis methods were used for the analysis of the research hypotheses. The following are the results of this study : First, the increase in SG&A(selling, general and administrative costs) as sales increases is greater than the decrease in SG&A in respect to the equivalent decrease in sales. Second, cost stickiness behavior is bigger in case of firm with a high level of diversification. Also, cost stickiness behavior is bigger as the level of related diversification increase. These results imply that the level of diversification effects on the cost stickiness behavior.

• Journal of the Korea Academia-Industrial cooperation Society
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• v.20 no.10
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• pp.452-458
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• 2019

The purpose of this study is to analyze how managers' reporting choices affect asymmetric cost behaviors in manufacturing firms in Korea and Japan. In order to analyze the contents, SG&A, COGS, and operating expenses (OE), which were the targets of the previous studies, were analyzed using the operating costs paid in cash (OC) and the operating expenses before depreciation (OEBD) proposed by Shust and Weiss (2014). The differentiation of cost behavior was analyzed. The analysis revealed, first, that both Korea and Japan showed the difference between cost behavior of OE and OC. Specifically, the cost stickiness of OC was higher than that of OE. In particular, it showed that Korea firms have a higher intensity of tangible fixed assets that are weakening the cost stickiness compared to Japanese firms. Second, the occurrence of depreciation costs weakens the cost stickiness in both countries. Lastly, the higher the debt ratio, the more aggressively the cost reduction of Japanese companies. We hope that this study will help to improve the relationship between the two countries at the academic level when the Korea-Japan relationship cools down.

• Korea Trade Review
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• v.42 no.2
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• pp.1-27
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• 2017

The purpose of this paper is to examine how industry-level R&D investments increase exports in Korean manufacturing industries through the strengthening of product competitiveness and cost competitiveness. We developed a research model indicating that R&D investments positively affect product competitiveness and cost competitiveness, in which investments in R&D will finally lead to increases in exports in manufacturing industries. Product competitiveness is divided into new product innovation capability and product quality competitiveness, while cost competitive advantage is divided into labor productivity and capital productivity. We have collected data from 20 manufacturing industries between 2004 and 2014, and analyzed them through path analysis. Empirical results of this study are as follows. First, R&D investment in the manufacturing industry positively affects new product innovation capability, product quality competitiveness, labor productivity and capital productivity of the industries. Second, increased product quality competitiveness, labor productivity and capital productivity positively affects exports of Korean manufacturing industries. Thus, we can conclude that R&D investments in Korean manufacturing industries positively influence exports through increases in product quality competitiveness, labor productivity and capital productivity.

• Proceedings of the KIEE Conference
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• 2006.07b
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• pp.663-664
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• 2006

최근에 모터제조 산업계에서는 국제시장에서 동 가격(Copper Cost)이 급격히 상승함에 따라 자연히 알루미늄 코일의 사용에 대하여 더 많은 관심을 갖게 하고 있다. 이는 알루미늄 도체 코일이 동선 코일에 비해 연성이 낮아 모테 권선작업 중에 자주 끊어져 제조상에 어려움은 있기는 하지만 모터 제조원가를 절감하려는 산업계의 피나는 노력에 비추어 볼 때 많은 관심을 불러일으키기기에 충분하다. 본 논문은 산학협력 프로그램의 일환으로 모터 설계 컴퓨터 도구를 이용하여 기존 동선 코일을 사용한 모터와 새로운 알루미늄 코일을 사용한 모터의 성능을 비교하여 교류 전동기에서 알루미늄 코일의 적용 가능성에 대하여 고찰한다.

• Plant Journal
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• v.3 no.2
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• pp.20-30
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• 2007

• Aerospace Industry
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• v.30
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• pp.44-46
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• 1995

미 국방무의 무기체계 획득 및 군수지원에서 시작된 CALS가 전세계로 확산되고 있다. CALS는 정보 통신기술을 이용하여 제조단계에서부터 후속지원에 이르는 전 과정의 정보(설계도면에서부터 메뉴얼에 이르기까지)를 공유함으로써 제조원가를 혁신적으로 개선시킬수 있는 시스템으로 평가되고 있다.