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TDABC Application Case Study of Compounding Company: TDABC Application and Improvement of Profitability of Company K (컴파운딩 업체의 TDABC 적용사례 연구: K사 TDABC 적용 및 수익성 개선)

  • Dae-Young Lyu;Sung-Wook Yi
    • Asia-Pacific Journal of Business
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    • v.14 no.2
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    • pp.101-118
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    • 2023
  • Purpose - The purpose of this study is to find out how a company can do reasonable cost calculations in a simple way and establish profitability improvement strategies based on the results. Design/methodology/approach - In this study, a case that compounding company K applied TDABC was studied. A case study was conducted on the process of company K reviewing and applying TDABC and the process of implementing the cost calculation for each product by applying TDABC, and establishing a profitability improvement strategy for each product based on the results. Findings - Company K rearranged the production standard information of the compounding industry such as productivity and batch size of each product to apply TDABC. Cost calculation was performed for each product according to the revised production standard information. After the cost calculation for each product was carried out, Company K established a strategy to improve profitability of each product. The profitability improvement strategy was implemented in two ways: a cost reduction strategy and a product price increase strategy. As a result of the final strategy execution, the profitability of each product was improved. Research implications or Originality - This study found a reasonable costing standard in consideration of the specificity of the research target company, and applied it to cost calculation cost for each product. It contains the process of establishing production and sales strategies for each product based on the cost calculation results. It is expected that this case study will serve as a good reference material for establishing cost calculation and profitability improvement strategies in similar businesses.

The Key Success Factors of University Entrepreneurship Education: Implication from USA University Cases (대학 창업교육 핵심 성공요인: 미국 대학 사례의 시사점)

  • Choi, Jong-In;Park, Chygwan
    • Asia-Pacific Journal of Business Venturing and Entrepreneurship
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    • v.8 no.3
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    • pp.85-96
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    • 2013
  • Entrepreneurship courses and programs in Korean universities tend to increase steadily but seem to have some limitations. They are usually recognized as another domain of Business Administration. Entrepreneurship program is practical like Business Administration but should be much more interdisciplinary than that. Because Korean Entrepreneurship programs are in the early stage, they must be reinforced with factors such as education culture, faculties, curriculum and relationships with communities. This study aims to get some implications from Entrepreneurship programs have been run by universities in America in order to facilitate Entrepreneurship program in Korean universities. Based on 11 success factors found by our case universities' Entrepreneurship programs and Kauffman Campus, this study has drawn implications of critical success factors of Entrepreneurship programs as follow. First of all, because Entrepreneurship programs should focus on Entrepreneurship mind sets such as innovative idea generation and courage to overcome risk, it is more desirable that Entrepreneurship programs are introduced in all departments of universities such as Arts, Science and Engineering. These programs also need to take interdisciplinary approach and required to be opened from liberal arts course. In order to be sustained during all their academic careers, vision, mission and strategy for Entrepreneurship programs should be based on strong leadership and support of top leaders. Entrepreneurship culture of each university is also one of the most important success factors. Entrepreneurship programs not only as major programs but also as specific Entrepreneurship minors designed for departments such as Arts, Science and Engineering could be considered according to each university's situation. This study also suggest to make a motivation system for Entrepreneurship faculties, Ph d. programs for Entrepreneurship, communication network for Entrepreneurship programs and mentor system in community. To begin Entrepreneurship programs, it also needs to develop good education contents as many as possible. When it concerned with teaching method, project based 4 year program can be suggested to be effective and efficient. To introduce project based program that should be consistent till participants' graduation, university must prepare regulations to support team teaching, mentor and interdisciplinary cooperation. To dissipate the concept that Entrepreneurship is another version of management, this study support the idea that Entrepreneurship programs should be designed and run by independent and central-focused governance system, Entrepreneurship education center.

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A Study on Actual Usage of Information Systems: Focusing on System Quality of Mobile Service (정보시스템의 실제 이용에 대한 연구: 모바일 서비스 시스템 품질을 중심으로)

  • Cho, Woo-Chul;Kim, Kimin;Yang, Sung-Byung
    • Asia pacific journal of information systems
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    • v.24 no.4
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    • pp.611-635
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    • 2014
  • Information systems (IS) have become ubiquitous and changed every aspect of how people live their lives. While some IS have been successfully adopted and widely used, others have failed to be adopted and crowded out in spite of remarkable progress in technologies. Both the technology acceptance model (TAM) and the IS Success Model (ISSM), among many others, have contributed to explain the reasons of success as well as failure in IS adoption and usage. While the TAM suggests that intention to use and perceived usefulness lead to actual IS usage, the ISSM indicates that information quality, system quality, and service quality affect IS usage and user satisfaction. Upon literature review, however, we found a significant void in theoretical development and its applications that employ either of the two models, and we raise research questions. First of all, in spite of the causal relationship between intention to use and actual usage, in most previous studies, only intention to use was employed as a dependent variable without overt explaining its relationship with actual usage. Moreover, even in a few studies that employed actual IS usage as a dependent variable, the degree of actual usage was measured based on users' perceptual responses to survey questionnaires. However, the measurement of actual usage based on survey responses might not be 'actual' usage in a strict sense that responders' perception may be distorted due to their selective perceptions or stereotypes. By the same token, the degree of system quality that IS users perceive might not be 'real' quality as well. This study seeks to fill this void by measuring the variables of actual usage and system quality using 'fact' data such as system logs and specifications of users' information and communications technology (ICT) devices. More specifically, we propose an integrated research model that bring together the TAM and the ISSM. The integrated model is composed of both the variables that are to be measured using fact as well as survey data. By employing the integrated model, we expect to reveal the difference between real and perceived degree of system quality, and to investigate the relationship between the perception-based measure of intention to use and the fact-based measure of actual usage. Furthermore, we also aim to add empirical findings on the general research question: what factors influence actual IS usage and how? In order to address the research question and to examine the research model, we selected a mobile campus application (MCA). We collected both fact data and survey data. For fact data, we retrieved them from the system logs such information as menu usage counts, user's device performance, display size, and operating system revision version number. At the same time, we conducted a survey among university students who use an MCA, and collected 180 valid responses. A partial least square (PLS) method was employed to validate our research model. Among nine hypotheses developed, we found five were supported while four were not. In detail, the relationships between (1) perceived system quality and perceived usefulness, (2) perceived system quality and perceived intention to use, (3) perceived usefulness and perceived intention to use, (4) quality of device platform and actual IS usage, and (5) perceived intention to use and actual IS usage were found to be significant. In comparison, the relationships between (1) quality of device platform and perceived system quality, (2) quality of device platform and perceived usefulness, (3) quality of device platform and perceived intention to use, and (4) perceived system quality and actual IS usage were not significant. The results of the study reveal notable differences from those of previous studies. First, although perceived intention to use shows a positive effect on actual IS usage, its explanatory power is very weak ($R^2$=0.064). Second, fact-based system quality (quality of user's device platform) shows a direct impact on actual IS usage without the mediating role of intention to use. Lastly, the relationships between perceived system quality (perception-based system quality) and other constructs show completely different results from those between quality of device platform (fact-based system quality) and other constructs. In the post-hoc analysis, IS users' past behavior was additionally included in the research model to further investigate the cause of such a low explanatory power of actual IS usage. The results show that past IS usage has a strong positive effect on current IS usage while intention to use does not have, implying that IS usage has already become a habitual behavior. This study provides the following several implications. First, we verify that fact-based data (i.e., system logs of real usage records) are more likely to reflect IS users' actual usage than perception-based data. In addition, by identifying the direct impact of quality of device platform on actual IS usage (without any mediating roles of attitude or intention), this study triggers further research on other potential factors that may directly influence actual IS usage. Furthermore, the results of the study provide practical strategic implications that organizations equipped with high-quality systems may directly expect high level of system usage.

STUDY ON THE KOREAN UNIVERSITY LIBRARIES FROM 1924-1945 (우리나라 대학도서관(大学図書館)에 관(関)한 고찰(考察) -1924년(年)~1941년대(年代)를 중심(中心)으로-)

  • Yoon, Seung-Hyeon
    • Journal of the Korean BIBLIA Society for library and Information Science
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    • v.5 no.1
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    • pp.133-164
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    • 1981
  • "Jonkyongkak" which King, Sungjong of Yi dynasty established within Sungkyunkwan in 1475 is regarded as the first university library in Korea. On the basis of modern librarianship, however, it is desirable to recognize the fact that Keijo Imperial University Library is really the first university library in Korea. In this thesis, an attempt to study the Korean university libraries under the period of Japanese control is provided. Keijo Imperial University Library is the key institution in this study. This study will focus to review the following facts: 1) the historical background of Keijo. Imperial University Library; 2) the organization and staffing pattern, and budget of this library; 3) the acquisition policy and basic collection development plan of this library; 4) the library and other services of this library including readers services; 5) the relationship with other private college libraries; and 6) the impact of this library on the present Seoul National University Library. The followings are the outlined conclusions: 1. Japanese Government had established Keijo Imperial University Library in order to perform the colonial education policy of Korean peninsula. Furthermore, it was one of the import supporting agencies for the research activities which were necessary for Japan to govern the Southeast Asia including Korean Peninsula 2. The organization and staffing size and pattern of this library are much below to those of modern university libraries. They are somewhat below to the level which is necessary to perform the minimum basic library functions. 3. The priorities of book collection of this library are 1) humanities and social sciences especially, materials on Law are much emphasized; 2) pure sciences and 3) technologies and agriculture. Therefore, the quantity of the materials on the field of technology and agriculture is very small. 4. The acquisition policies of this library are deeply influenced by the Japanese Government's colonial policy of Korean peninsula and her aggressive policy of Chinese Continent. 5. The major contribution of this library to the present Seoul National University Library is the transfer of 550,000 volumes of books and library building, but this building is now removed according to the transfer of Seoul National University Campus. 6. The staffing pattern of this library was, however, much ahead of that times. Especially, the facts that professional librarians were eligible to be appointed as the director of this library, and they had the faculty membership including faculty rank should be highly appreciated.

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An Analysis of the Influence of Digital Media Device and Communication Utilization Capabilities on Entrepreneurial Intention : Focusing on the Mediating Effect of Risk-Taking and Proactiveness (디지털 미디어 기기 및 커뮤니케이션 활용역량이 창업의도에 미치는 영향에 대한 분석 : 위험감수성 및 진취성의 매개효과를 중심으로)

  • Lee, Sang Gil;Leen, Jae Mahn
    • Asia-Pacific Journal of Business Venturing and Entrepreneurship
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    • v.16 no.1
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    • pp.113-126
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    • 2021
  • After the Corona 19 pandemic in the first half of 2020, the business environment has been changed in a very different way. The convergence in digital device would be the keyword of the future business. Due to the Corona 19 incident, the ability to utilize digital media devices has emerged as an important topic as people are focusing on online. The Corona incident has reminded us of how important digitalization is at all points of contact. This study analyzed the effects of digital media device and communication utilization capabilities on entrepreneurial intention by reflecting the mediating effect of risk-taking and proactiveness. For this study, a survey of 250 ordinary people was conducted and finally 212 valid questionnaires were collected. Statistical techniques were analyzed using Amos23. The analysis of the collected data showed that digital media device utilization and communication utilization did not directly affect entrepreneurship intentions, but it was confirmed that entrepreneurship risk-taking would have an intention to start a business. Through this, it was suggested that the development of start-up programs based on entrepreneurship and digital media utilization capabilities should be strengthened in a smart society centered on information and communication to expand job creation for the digital generation.

The Inter-ministries Linkage Method Comparison of Elementary Care Policy Fields in Korea and Japan, and Implications for The Elementary Child Care Classroom of Korea (한국과 일본의 초등 돌봄 정책 부처 간 연계방식 비교와 초등돌봄교실에 주는 시사점)

  • Kim, Soo-Dong;Jeong, Yeong-Mo
    • Asia-pacific Journal of Multimedia Services Convergent with Art, Humanities, and Sociology
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    • v.6 no.4
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    • pp.279-288
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    • 2016
  • This study compares interagency linkage in the area of the elementary child care policy in korea and japan and derives the implications related to the elementary child care classes of korea. This study researches linkage method between the ministries in korea and japan focused on the background, the process, the current operating system. The elementary child care service policies of the korea & japan are analysed comparatively in terms of background, budget, goal, linkage ministries, basis of law, administrative units and on the basis of those analyses, the implications related to the elementary child care service policy of korea are derived. The derived implications are as follows : first the sound development of the child becomes the foundation of the development of school and community. Community and school have to strengthen cooperation. Second, child care policy is not the alternatives for overcoming fragmentary problems but has to be carried out considering them variously in broad prospective. Third, korea has to find the effective linkage method between the ministries. Fourth, find the way which interagency policy can be merged as a hub for school. Fifth, korea has to find the way transferring the central operating body from the principal in school to the local government to operate the elementary child care classes successfully. Sixth, positive interest and continuous support of the top policy makers is needed.

A Study On The Exploring Alternatives In After-School Program According To The Application Of Contract Law (방과후학교에서 계약법 적용에 따른 대안 모색)

  • Jeong, Yeong-Mo
    • Asia-pacific Journal of Multimedia Services Convergent with Art, Humanities, and Sociology
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    • v.6 no.7
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    • pp.219-228
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    • 2016
  • This research aimed at investigating policy change process of after school contracting out and suggesting future alternative. Also, this research conducted a literature search for the research data related to policy and related regulations. As the result of investigation, the Ministry of Education established management plan for after school, however there have been changes in policy, e.g. contracting out was executed from 2004 to 2008 upon autonomy of unit school through school steering committee deliberation(consultation), while standardized procedure was conducted, which was suggested in 'After school operation guideline', produced in cooperation between the Ministry of Education and municipal ministry of education from 2008 to 2015, while since 2016, contract law should be applied when after school contracting out is adopted. Policy change since 2016 is based on the legal necessity that contract law should be followed as the contract size of after school contracting out has become larger along with necessity of clarity of after school contracting out. Nevertheless, there's a worry that quality of after school education could be degraded due to lowest price bidding. The government suggested an alternative to prevent excessive price competition by paying a regular rate of basic price as personnel expenses, however this research suggested a plan to enact an ordinance in regard of specialty of after school educational activities and cities and provinces as the fundamental solution plan.

A Systematic Analysis of the Psychological Research on the Social Issues in South Korea: Publications of the [Korean Journal of Psychology: Culture and Social Issues](1994-2015) (국내의 사회문제에 대한 심리학 연구의 경향: [한국심리학회지: 문화 및 사회문제](1994~2015) 게재 논문에 대한 분석)

  • Ansuk Jeong;Yookyung Eoh;Gyuseog Han
    • Korean Journal of Culture and Social Issue
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    • v.23 no.2
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    • pp.159-181
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    • 2017
  • The current study is the first attempt to review the [Korean Journal of Psychology: Culture and Social Issues] systematically. For the past 22 years from 1994 to 2015, 464 articles have been published in the Journal. We analyzed the 337 empirical research articles, with respect to their objectives, predictor and outcome variables, and their methodologies. Most of the studies dealt with variables at individual level; some dealt with variables of the community and socio-cutural environment level. Many of the studies included general population, not necessarily social minorities. The results were compared with the literature on the social issues that Koreans perceive as social issues. Also it is noteworthy that many studies failed to specify such demographic characteristics as age, gender, and locality of their participants in the articles. Based on the analysis results, we discussed the roles of psychology and of the Journal in the contemporary Korean context.

An Influence of Intolerance of Uncertainty on Entrepreneurial Intention of College Students: Focused on Start-up Support System Perception (대학생의 불확실성에 대한 인내력 부족이 창업의지에 미치는 영향: 창업지원제도지각도를 매개로)

  • Ko, Sang Hee;Park, Woojin;Bae, Byung Yun
    • Asia-Pacific Journal of Business Venturing and Entrepreneurship
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    • v.17 no.5
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    • pp.95-104
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    • 2022
  • This study aims to find out the influence of the intolerance of uncertainty on entrepreneurial intention by focusing on the start-up support system awareness. While most of existing studies focused on the positive psychological variables and individual environmental characteristics influencing on the entrepreneurial intention, this study has taken a look at the influence of the intolerance of uncertainty as the psychological variable to the entrepreneurial intention to negatively act on the entrepreneurial intention. As a result of the analysis, the intolerance of uncertainty under the control of entrepreneurship and gender is shown to have the negative (-) influence on the entrepreneurial intention and has high level of recognition on the start-up support system perception, and the start-up support system perception is confirmed to have positive (+) influence on the entrepreneurial intention. And, it also indicates that, with respect to the influence of the intolerance of uncertainty on the entrepreneurial intention, the start-up support system perception has the partial medium effect. Following this result of the study, it provides following indications: First the existing studies on the entrepreneurial intention had not covered the intolerance of uncertainty but it is confirmed as the psychological variable with negative influence on the entrepreneurial intention. Second, it is feasible for the preliminary start-up businesses may turn the fear on start-up failure into positive entrepreneurial intention with the start-up support system perception as the leading vehicle. And, third, based on the result, the government should enhance the start-up support system perception even more by seeking ways of efficient publicity to enable more preliminary start-up businesses to participate in diverse start-up support policies. Lastly, it discusses the limitations of this study as well as proposal for ensuing study plans.

A Store Recommendation Procedure in Ubiquitous Market for User Privacy (U-마켓에서의 사용자 정보보호를 위한 매장 추천방법)

  • Kim, Jae-Kyeong;Chae, Kyung-Hee;Gu, Ja-Chul
    • Asia pacific journal of information systems
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    • v.18 no.3
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    • pp.123-145
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    • 2008
  • Recently, as the information communication technology develops, the discussion regarding the ubiquitous environment is occurring in diverse perspectives. Ubiquitous environment is an environment that could transfer data through networks regardless of the physical space, virtual space, time or location. In order to realize the ubiquitous environment, the Pervasive Sensing technology that enables the recognition of users' data without the border between physical and virtual space is required. In addition, the latest and diversified technologies such as Context-Awareness technology are necessary to construct the context around the user by sharing the data accessed through the Pervasive Sensing technology and linkage technology that is to prevent information loss through the wired, wireless networking and database. Especially, Pervasive Sensing technology is taken as an essential technology that enables user oriented services by recognizing the needs of the users even before the users inquire. There are lots of characteristics of ubiquitous environment through the technologies mentioned above such as ubiquity, abundance of data, mutuality, high information density, individualization and customization. Among them, information density directs the accessible amount and quality of the information and it is stored in bulk with ensured quality through Pervasive Sensing technology. Using this, in the companies, the personalized contents(or information) providing became possible for a target customer. Most of all, there are an increasing number of researches with respect to recommender systems that provide what customers need even when the customers do not explicitly ask something for their needs. Recommender systems are well renowned for its affirmative effect that enlarges the selling opportunities and reduces the searching cost of customers since it finds and provides information according to the customers' traits and preference in advance, in a commerce environment. Recommender systems have proved its usability through several methodologies and experiments conducted upon many different fields from the mid-1990s. Most of the researches related with the recommender systems until now take the products or information of internet or mobile context as its object, but there is not enough research concerned with recommending adequate store to customers in a ubiquitous environment. It is possible to track customers' behaviors in a ubiquitous environment, the same way it is implemented in an online market space even when customers are purchasing in an offline marketplace. Unlike existing internet space, in ubiquitous environment, the interest toward the stores is increasing that provides information according to the traffic line of the customers. In other words, the same product can be purchased in several different stores and the preferred store can be different from the customers by personal preference such as traffic line between stores, location, atmosphere, quality, and price. Krulwich(1997) has developed Lifestyle Finder which recommends a product and a store by using the demographical information and purchasing information generated in the internet commerce. Also, Fano(1998) has created a Shopper's Eye which is an information proving system. The information regarding the closest store from the customers' present location is shown when the customer has sent a to-buy list, Sadeh(2003) developed MyCampus that recommends appropriate information and a store in accordance with the schedule saved in a customers' mobile. Moreover, Keegan and O'Hare(2004) came up with EasiShop that provides the suitable tore information including price, after service, and accessibility after analyzing the to-buy list and the current location of customers. However, Krulwich(1997) does not indicate the characteristics of physical space based on the online commerce context and Keegan and O'Hare(2004) only provides information about store related to a product, while Fano(1998) does not fully consider the relationship between the preference toward the stores and the store itself. The most recent research by Sedah(2003), experimented on campus by suggesting recommender systems that reflect situation and preference information besides the characteristics of the physical space. Yet, there is a potential problem since the researches are based on location and preference information of customers which is connected to the invasion of privacy. The primary beginning point of controversy is an invasion of privacy and individual information in a ubiquitous environment according to researches conducted by Al-Muhtadi(2002), Beresford and Stajano(2003), and Ren(2006). Additionally, individuals want to be left anonymous to protect their own personal information, mentioned in Srivastava(2000). Therefore, in this paper, we suggest a methodology to recommend stores in U-market on the basis of ubiquitous environment not using personal information in order to protect individual information and privacy. The main idea behind our suggested methodology is based on Feature Matrices model (FM model, Shahabi and Banaei-Kashani, 2003) that uses clusters of customers' similar transaction data, which is similar to the Collaborative Filtering. However unlike Collaborative Filtering, this methodology overcomes the problems of personal information and privacy since it is not aware of the customer, exactly who they are, The methodology is compared with single trait model(vector model) such as visitor logs, while looking at the actual improvements of the recommendation when the context information is used. It is not easy to find real U-market data, so we experimented with factual data from a real department store with context information. The recommendation procedure of U-market proposed in this paper is divided into four major phases. First phase is collecting and preprocessing data for analysis of shopping patterns of customers. The traits of shopping patterns are expressed as feature matrices of N dimension. On second phase, the similar shopping patterns are grouped into clusters and the representative pattern of each cluster is derived. The distance between shopping patterns is calculated by Projected Pure Euclidean Distance (Shahabi and Banaei-Kashani, 2003). Third phase finds a representative pattern that is similar to a target customer, and at the same time, the shopping information of the customer is traced and saved dynamically. Fourth, the next store is recommended based on the physical distance between stores of representative patterns and the present location of target customer. In this research, we have evaluated the accuracy of recommendation method based on a factual data derived from a department store. There are technological difficulties of tracking on a real-time basis so we extracted purchasing related information and we added on context information on each transaction. As a result, recommendation based on FM model that applies purchasing and context information is more stable and accurate compared to that of vector model. Additionally, we could find more precise recommendation result as more shopping information is accumulated. Realistically, because of the limitation of ubiquitous environment realization, we were not able to reflect on all different kinds of context but more explicit analysis is expected to be attainable in the future after practical system is embodied.