• 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.

• 산업경영시스템학회지
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• 제33권4호
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• pp.69-78
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• 2010

Multi-criteria ABC inventory classification is one of the most widely employed techniques for efficient inventory control, and it considers more than one criterion for categorizing inventory items into groups of different importance. Recently, Ramanathan (2006) proposed a weighted linear optimization (WLO) model for the problem of multi-criteria ABC inventory classification. The WLO model generates a set of criteria weights for each item and assigns a normalized score to each item for ABC analysis. Although the WLO model is considered to have many advantages, it has a limitation that many items can share the same optimal efficiency score. This limitation can hinder a precise classification of inventory items. To overcome this deficiency, we propose a context-dependent DEA based method for multi-criteria ABC inventory classification problems. In the proposed model, items are first stratified into several efficiency levels, and then the relative attractiveness of each item is measured with respect to less efficient ones. Based on this attractiveness measure, items can be further discriminated in terms of their importance. By a comparative study between the proposed model and the WLO model, we argue that the proposed model can provide a more reasonable and accurate classification of inventory items.

• 정보관리학회지
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• 제24권1호
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• pp.273-300
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• 2007

본 연구에서는 의미의 구조적인 표현에 중점을 두고 객체와 객체들 간의 관계를 표현하는 온톨로지를 개발하고자 하였다. 개발된 온톨로지가 실제 환경에 적용될 수 있도록 기존의 온톨로지나 메타데이터들과의 상호운용성에 대해서도 고려하였다. 전체적인 틀을 제공하는 ABC 온톨로지와 통합될 수 있는 응용분야를 고려하였으며, 특히 이벤트를 중심으로 개념이 표현될 수 있는 분야를 선택하였다. 본 연구에서는 이러한 분야를 음악으로 간주하였고, 음악분야 온톨로지를 개발하였다. 이는 단순한 용어들의 의미적인 연결뿐만 아니라 잠재적인 의미를 추론할 수 있는 기반지식을 함께 제공하였다. 본 연구에서는 전체적인 틀을 표현하는 ABC 온톨로지에 의미를 전달해주는 도메인 온톨로지인 음악 온톨로지를 적용하여 ABC 온톨로지 확장 모형을 개발하였다. 개념 관계를 표현하는 온톨로지 확장 모형은 틀과 의미가 조화를 이루는 하나의 온톨로지로 개발되며, 온톨로지의 특징인 추론 기제를 적용하였다. 또한 ABC 온톨로지 확장 모형과 상이한 메타데이터 모델간의 상호운용성을 고려하여, 확장 모형에 대한 활용가능성도 분석하였다.

• 한국컴퓨터정보학회논문지
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• 제22권3호
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• pp.139-145
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• 2017

The purpose of this study is to establish a predictive causal model of codependency that is a main issue of family problem on the base of Triple ABC-X model which is a kind of family stress model. For the purpose of this study, we reviewed the concept and characteristics of codependency, affecting factors of codependency, and then reviewed the basic concept and logic of Triple ABC-X Model as theoretical viewpoint for the purpose of establishing a predictive causal model of codependency. We established it through examining main variables of codependency from Triple ABC-X Model. Main ingredients of the predictive causal model include boundary ambiguity, internal working model, internal and external locus of control, self-regard, social support, individual maladjustment etc. We established a predictive model of codependency basing on logic inferences among the variables. This study is expected to be used basic data to introduce some implications and for hereafter research.

• 정보관리학회지
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• 제32권2호
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• pp.87-103
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• 2015

많은 연구들 가운데 살펴볼 가치가 있는 대상을 찾아 제시해주는 문헌기반 발견의 접근법은 연구자들에게 매우 유용할 것이다. 문헌기반 발견 연구의 대표 이론인 Swanson의 ABC 모델은 기존에 검증되지 않은 개체들의 관계를 연구할 것을 제안해 준다. 본 연구는 Swanson의 ABC 모델에 인용 정보를 고려하여 유의한 관계에 있는 개체들을 더 효율적으로 찾아내고자 하였다. 수집 논문들의 참고문헌 목록에서 인용 정보를 확인하고 논문의 표제와 초록을 대상으로 텍스트 마이닝 기법으로 중요한 단어들을 추출하였다. Swanson의 연구들 중 어유와 레이노드 질병 및 증상의 관계를 재현하였으며 기존의 접근법으로 확인되는 개체들과 어떤 차이가 있는지 분석하였다.

• Ocean and Polar Research
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• 제37권2호
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• pp.161-177
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• 2015

This study analyzes the stock assessment of yellow croaker caught mainly by the Korean stow net and gill net fisheries focusing on single species and multiple fisheries. This study standardizes fishing efforts for the two fisheries using the general linear model and uses a surplus production model based on the exponential growth model. The Clarke Yoshimoto Pooley model estimates a maximum sustainable yield(MSY), an allowable biological catch(ABC), fishing efforts for MSY($E_{MSY}$) and for ABC($E_{ABC}$). The bio-economic model is used to estimate the maximum economic yield(MEY) and fishing efforts for MEY($E_{MSY}$). Also, the study employs an economic analysis to estimate the economic interaction between stow net and gill net fisheries. The economic analysis shows the profit accruing to the two fisheries from estimated ABC. Finally, the study compares TACs based on single species and single fishery to TAC based on single species and multiple fisheries. The study proposes that the TAC assessment is necessary for single species and multiple fisheries in order to preserve resources.

• 한국병원경영학회지
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• 제4권1호
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• pp.96-128
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• 1999

This research has a purpose to develop strategies for application and introduction of activitiy based costing for Korean hospitals. A 700 bed-sized general hospital in Taejon was chosen to conduct this study. The conventional costing and ABC methods were simultaneously applied to the Obstetrics & Gynecology department, using data surveyed from June 21 to 30, 1998. The difference of two costing methods' results were analyzed and ABC's superiority was recognized. It showed that the new ABC model was more rational, fair, and objective in allocating indirect costs. The strategies to introduce ABC model to hospitals were suggested as followings: 1)a committee to manage ABC should be organized; 2)education for the employees about costing and cost saving should be provided; 3)the computerized ABC program should be developed; and 4)more advanced and rigourous methods to identify activities and measure the resource consumption should be developed.

• Smart Structures and Systems
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• 제20권2호
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• pp.247-261
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• 2017

In the field of dynamic measurement and structural damage identification, it is generally known that modal frequencies may be measured with higher accuracy than mode shapes. However, the number of natural frequencies within a measurable range is limited. Accessing additional forms of modal frequencies is thus desirable. The present study is concerned about the extraction of artificial boundary condition (ABC) frequencies from modal testing. The ABC frequencies correspond to the natural frequencies of the structure with a perturbed boundary condition, but they can be extracted from processing the frequency response functions (FRF) measured in a specific configuration from the structure in its existing state without the need of actually altering the physical support condition. This paper presents a comprehensive experimental investigation into the measurability of the ABC frequencies from physical experiments. It covers the testing procedure through modal testing, the data processing and data analysis requirements, and the FRF matrix operations leading to the extraction of the ABC frequencies. Specific sources of measurement errors and their effects on the accuracy of the extracted ABC frequencies are scrutinised. The extracted ABC frequencies are subsequently applied in the damage identification in beams by means of finite element model updating. Results demonstrate that it is possible to extract the first few ABC frequencies from the modal testing for a variety of artificial boundary conditions incorporating one or two virtual pin supports, and the inclusion of ABC frequencies enables the identification of structural damages without the need to involve the mode shape information.

• 대한전기학회:학술대회논문집
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• 대한전기학회 1990년도 추계학술대회 논문집 학회본부
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• pp.78-81
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• 1990

The Engquist-Majdas second-order Absorbing Boundary Conditions (ABC) has been combined with the finite element formulation replacing the boundary integral equations in the hybrid finite-boundary element method (HEM). The method is applied to electromagnetic field radiation problems, especially to the microwave launcher, in order to verify the finite element formulation with the ABC's. The results with ABC are in good agreement with those of HEM. In order to see the applicability of the ABC, a simplified microwave oven utilizing ABC and an absorbing material are provided. The EM field distribution of the model is visualized. This method could be a useful analysis and design tool for EM field devices.

• 대한산업공학회지
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• 제37권4호
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• pp.358-366
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• 2011

Multi-criteria ABC inventory classification, which aims to classify inventory items by considering more than one criterion, is one of the most widely employed techniques for inventory control. The weighted linear optimization (WLO) model proposed by Ramanathan (2006) solves the problem of multi-criteria ABC inventory classification by generating a set of criterion weights for each inventory item and assigning a normalized score to the item for ABC analysis. However, the WLO model has some limitations. First, many inventory items can share the same optimal score, which can hinder a precise classification of inventory items. Second, the model allows too much flexibility in weighting multiple criteria; each item is allowed to choose its own weights so that it can maximize its score. As a result, if an item dominates the others in terms of a certain criterion, it may be classified into a higher class regardless of other criteria by assigning an overwhelming weight to the criterion. Consequently, an item with a high value in an unimportant criterion and low values in others may be inappropriately classified as class A, leading to an inaccurate classification of inventory items. To overcome these shortcomings, we extend the WLO model by using the cross-efficiency method in data envelopment analysis. We claim that the proposed model can provide a more reasonable and accurate classification of inventory items by mitigating the adverse effect of flexibility in the choice of weights and yielding a unique ordering of inventory items.