• 상하수도학회지
• /
• 제29권6호
• /
• pp.651-657
• /
• 2015

Recently, the need for asset management(AM) plan introduction to reduce increasing O&M cost with aging water facilities is on the rise. Therefore, asset inventory classification is necessary as the first step for AM plan construction. In this study, all assets of YW water treatment plant(WTP) were classified as 5 steps. In addition, specific code name was given to each asset which can increase compatibility in constructing the AM programs among WTPs. In the future, codes for attribute and status of asset will be allocated, which can facilitate proper AM operation.

• 산업경영시스템학회지
• /
• 제38권2호
• /
• pp.72-81
• /
• 2015

This paper studied the differences of the inventories asset turnover change ratio and several characteristics variable between large and small manufacturing firm group. Large and small firm group were determined based on number of labors and asset size. Several characteristics variable of firms such as assets size, sales growth rate, return on assets, leverage ratio, credit rating and age of firm were used to find out the differences of firm group. As a result, the inventory asset turnover change ratio of large firm was 5.16% and that of the middle and small firm was 9.3%. For the large firm, sales growth rate, ROA and credit rating affect inventory assets turnover change ratio. For the middle and small sized firm, Assets size, sales growth rate and credit rating affect inventory assets turnover change ratio. Using this result, we can say that manufacturing company need to consider their firm size and their characteristics to make their own operation strategy of inventory.

• 한국IT서비스학회지
• /
• 제23권1호
• /
• pp.1-10
• /
• 2024

The IT environment is changing due to the acceleration of digital transformation in enterprises and organizations. This expansion of the digital space makes centralized cybersecurity controls more difficult. For this reason, cyberattacks are increasing in frequency and severity and are becoming more sophisticated, such as ransomware and digital supply chain attacks. Even in large organizations with numerous security personnel and systems, security incidents continue to occur due to unmanaged and unknown threats and vulnerabilities to IT assets. It's time to move beyond the current focus on detecting and responding to security threats to managing the full range of cyber risks. This requires the implementation of asset Inventory for comprehensive management by collecting and integrating all IT assets of the enterprise and organization in a wide range. IT Asset Management(ITAM) systems exist to identify and manage various assets from a financial and administrative perspective. However, the asset information managed in this way is not complete, and there are problems with duplication of data. Also, it is insufficient to update of data-set, including Network Infrastructure, Active Directory, Virtualization Management, and Cloud Platforms. In this study, we, the researcher group propose a new framework for automated 'Comprehensive IT Asset Management(CITAM)' required for security operations by designing a process to automatically collect asset data-set. Such as the Hostname, IP, MAC address, Serial, OS, installed software information, last seen time, those are already distributed and stored in operating IT security systems. CITAM framwork could classify them into unique device units through analysis processes in term of aggregation, normalization, deduplication, validation, and integration.

• 산업경영시스템학회지
• /
• 제45권4호
• /
• pp.174-179
• /
• 2022

Companies are making design changes by improving product quality and function to succeed while meeting customer requirements continuously. Design changes are changing the product BOM's amount, item, specification, and shape while causing a change in the product's structure. At this time, the problem of inventory exhaustion of parts before design change is a big topic. If the inventory exhaustion fails, the pieces before the design change become unused and are discarded, resulting in a decrease in asset value, and the quality cost of the design change affects the company's profits. Therefore, it is necessary to decide to minimize quality costs while minimizing waste inventory costs at the time of application of design changes. According to the analysis, priorities should be prioritized according to urgency because the quantity of items before the design change affects the applied lead time.

• 한국건설관리학회논문집
• /
• 제14권3호
• /
• pp.22-32
• /
• 2013

일반적인 사회기반시설물 자산관리 절차는 기존 자산의 명확한 정보획득, 서비스수준의 설정, 요구수준의 분석, 재정상태와 가용예산의 분석, 자산관리 계획의 준비, 수정된 자산의 정보 획득 순으로 구성될 수 있다. 본 연구에서는 실제적인 위험도분석 기반의 개선된 교량 자산관리를 위하여 필요한 상태평가 및 성능측정, 성능척도의 설정, 파손형태 및 위험도 분석 등에 대한 방법론을 제시하였다. 보다 효율적인 교량 관리를 위하여 위험도 고려가 필요한 교량 기본현황정보 및 성능척도 항목을 설정하였고, 정량적 정성적 위험도를 고려한 성능평가방법을 제안하였다. 위험정도와 발생가능성을 고려한 위험도 매트릭스를 이용한 성능평가방법은 교량의 서비스수준을 보다 합리적으로 추정할 수 있다. 제안된 위험도분석 절차와 방법이 접목된 교량 서비스수준 평가방법을 이용하면 보다 합리적인 자산관리 의사결정이 가능하며, 향후 최적의 유지관리 의사결정을 위한 자산관리 체계구축 및 시스템 개발에 기여할 수 있을 것으로 판단된다.

• 경영과정보연구
• /
• 제28권3호
• /
• pp.1-23
• /
• 2009

본 연구에서는 중소기업 정책자금을 지원받는 상장기업을 대상으로 위험 예측모형을 제시하고자 한다. 정책자금을 지원하는 기관 입장에서는 대상기업의 위험성을 판단하는 것은 자산의 건전한 운용을 위해 중요한 과제일 것이다. 리스크 예측 방법은 J.P.Morgon의 CreditMetrics를 이용한 보증기관의 경제자본 측정과 신용자산배분, 극단적 상황에서 이용할 수 있는 스트레스 테스팅(stress testing)기법, 판별 분석 모형, 로짓분석 등 다양한 방법이 존재한다. 본 연구에서는 로짓분석을 통해 정책자금의 건전한 운용을 위해 정책자금 지원 기관에 대한 부실위험을 살펴본다. 분석을 위해 먼저 기존 연구에 대한 검토와 최근 기업도산의 상황을 감안하여 14개의 재무지표를 선정한 다음 수행한 로짓회귀분석의 결과 추정계수로 로짓반응함수와 로지스틱 반응함수를 구성할 수 있다. 여기서는 정상기업/도산기업에 있어서 자기자본대타인자본비율, 매출액경상이익율, 총자산영업이익율, 총자산회전율, 매출채권회전율, 재고자산회전율만이 도산가능성을 예측하는데 유용한 변수로 선택되었다. 이는 재무비율 상호간의 높은 상호간 관계로 인하여 다수의 재무비율이 지닌 정보의 대부분이 소수의 재무비율에 의하여 파악될 수 있음을 의미한다. 또한 부실기업/도산기업의 구분에 있어서는 모든 비율이 두 그룹을 구분 짓는데 설명력이 높음을 나타내고 있다. 또한 총자산이익잉여금율이 높은 기업일수록 도산가능성이 낮다는 것을 두 그룹 모두에서 보여주고 있으며 회귀계수의 유의수준도 가장 높다. 금융비용부담율 또한 그 비율이 높은 기업일수록 도산가능성이 높다는 것을 제시하고 있다. 순운전자본비율, 자기자본비율, 매출액순이익율, 총자산영업이익율, 총자산회전율, 재고자산회전율은 도산기능성에 기대된 (-)의 영향을 미치는 것으로 나타나고 있다.

• 산업공학
• /
• 제16권2호
• /
• pp.167-173
• /
• 2003

We attempted to empirically analyze the supply chain performance of Korean companies. We utilized the supply chain performance metric of SCOR(Supply-Chain Operations Reference-Model) which has been developed by the Supply Chain Council. We especially focused on the supply chain asset performance using the currently available accounting database of Korean companies. Cash-to-cash cycle time, inventory days of supply, and asset turns were analyzed for 621 Korean companies during the last 5 year period 1997-2001. We compared the performance by industry type and company size. In addition, we compared the cash-to-cash cycle time of Korean companies with global companies.

• 한국지리정보학회지
• /
• 제7권4호
• /
• pp.98-108
• /
• 2004

지역사회능력(community capacity) 개념은 사회경제, 환경 그리고 물리적 배경의 발전지표 및 인자와 연관된 사업을 하는 지역사회 및 지역주민의 능력으로 간주된다. 지역사회발전계획과 관련된 문제점을 효율적으로 분석하는 지역사회의 능력배양은 지리정보시스템을 이용하여 인프라 및 사회경제의 능력향상에 대하여 현 상태를 조사요구 한다. 지역사회의 능력을 증가시키는데 있어 계획된 자산형성의 노력은 지역발전의 일부분으로 볼 수 있다. 공간자산매핑(spatial asset mapping)은 유무형의 자산목록을 만들고 확인하는 일련의 과정이다. 이러한 자산매핑은 인적, 사회문화적, 자연적, 금융적, 디지털적 및 물리적 능력에 관하여 개인, 공동체 그리고 지역사회가 지닌 능력을 조사하며 발전시키는 것을 필요로 한다. 이 연구 목적은 능력배양(capacity building)의 새로운 개념을 제안할 뿐만 아니라 독창적인 자산기반으로 하는 지역사회능력배양의 개념적 모형을 일필지 중심의 공간자산매핑 및 능력매핑과정을 통해서 제시코자 한다.

• 산업경영시스템학회지
• /
• 제41권3호
• /
• pp.138-144
• /
• 2018

Inventory inspection is an important task to eliminate the inconsistency between real assets and inventory management systems, and it is performed periodically at the site. In the case of a large-sized property, it is mainly managed in an outdoor workshop or a warehouse. However, due to the large area of the outdoor area, it is relatively difficult to identify the quantity and location of the property and is also vulnerable to theft. To solve this problem, we proposed a method and system for performing a warehouse inventory inspection using an unmanned aerial vehicle (UAV) and Bluetooth low energy (BLE) beacons. The proposed method has the following advantages. First of all, if we carry out inventory inspection by utilizing UAV, we can minimize user's effort compared to existing methods. The method of recognizing the asset by attaching the BLE beacon is more costly than using the existing RFID technology, but it is advantageous because the recognition distance is increased and the battery life of the tag is drastically increased. We also designed a BLE beacon reader for the system and implemented a prototype to show the feasibility of the proposed system. The prototype is based on Genuino 101, which is a kind of arduino, and adds HM-10 and Neo-6m modules to provide Bluetooth and GPS functions. The BLE beacon reader was tested in outdoor, and attached in drone. We also developed an inventory checking system based on the web to display results of inventory checking. The proposed approach enables the users to automate the operation of inventory checking on an outdoor warehouse.

• 산업경영시스템학회지
• /
• 제41권2호
• /
• pp.153-158
• /
• 2018

At the Bank of Korea, capital stock statistics were created by the PIM (perpetual inventory method) with fixed capital formation data. Asset classifications also included 2 categories in residential buildings, 4 non-residential buildings, 14 constructions, 9 transportation equipment, 28 machinery, and 2 intangible fixed assets. It is the Korean government accounting system which is developed much with the field of the national accounts including the valuation, but until 2008 it was consistent with single-entry bookkeeping. Many countries, including Korea, were single-entry bookkeeping, not double-entry bookkeeping which can be aggregated by government accounting standard account. There was no distinction in journaling between revenue and capital expenditure when it was consistent with single-entry bookkeeping. For example, we would like to appropriately divide the past budget accounts and the settlement accounts data that have been spent on dredging into capital expenditure and revenue expenditure. It, then, tries to add the capital expenditure calculated to FCF (fixed capital formation), because revenue expenditure is cost for maintenance etc. This could be a new direction, especially, in the estimation of capital stock by the perpetual inventory method for infrastructure (SOC, social overhead capital). It should also be noted that there are differences not only between capital and income expenditure but also by other factors. How long will this difference be covered by the difference between the 'new series' and 'old series' methodologies? In addition, there is no large difference between two series by the major asset classification level. If this is treated as a round-off error, this is a problem.