• Title/Summary/Keyword: Comparision

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Throughput Accounting: Comparision of Management Accounting Systems (Throughput 회계 : 관리회계 시스템과 비교)

  • Sung woon, Choi
    • Proceedings of the Safety Management and Science Conference
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    • 2003.11a
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    • pp.323-327
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    • 2003

  • The four types of management accounting systems(traditional full costing, direct costing, activity-based costing, throughput accounting) are compared in this study. This paper reviews the differences between throughput and contribution margin. The paper concludes that the definition of totally variable cost(TVC) to calculate throughput is situational specific.

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Comparision of Six Sigma and PM (식스시그마와 PM의 비교)

  • Choi Sungwoon
    • Proceedings of the Safety Management and Science Conference
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    • 2005.05a
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    • pp.109-116
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    • 2005

  • This paper discusses the relationship between project management and six sigma and the derivation of overall related table. This paper proposes an integrated approach by blending CMM project management and six sigma to meet business goals.

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Research of Applicated Situation of Precast Concrete, Characteristics Comparision for Worldcup Soccer Stadium. (월드컵 축구 경기장 PC적용 현황 및 특징 비교 연구 (전주, 광주, 대전 경기장))

  • 김영수;신동진;오을랑;정현일
    • Proceedings of the Korea Concrete Institute Conference
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    • 2000.10b
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    • pp.1069-1072
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    • 2000

  • '2002 FIFA Worldcup will jointly open in Korea and Japan. So 10 Stadiums have to be constructed in Korea. In this Research the PC situation, characteristic and construction method of 3 stadiums(Jeonju, Kwangju, Taejeon) will be compared.