• Title/Summary/Keyword: Cost information

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A Study on The Implementation Procedures and Limitations of Quality Cost System (품질비용(品質費用)시스템의 구축절차(構築節次)와 한계(限界)에 관한 소고(小考))

  • Yoo, Han-Joo;Kim, Dal-Gon
    • Journal of Korean Society for Quality Management
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    • v.22 no.4
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    • pp.132-151
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    • 1994
  • Quality is a critical competitive factor in today's environment because of the impact of quality on market share, productivity and costs. Especially in Korean companies, the importance of quality is heightened as they are losing price competitiveness compared to the new industrialized countries. The traditional approach to quality improvement has been focused on workers. The primary means to achieving acceptable outgoing quality has been to inspect quality by adding more inspectors and inspection stations. This is an example of quality cost that can be reduced through the preventive actions against bad quality. Quality cost is best viewed as a measure of costs specifically associated with the achievement or nonachievement of product/service quality required by customers. This paper examines the concept of quality cost, provides guidance to implementing a quality cost system, and identifies the limitations of quality cost information. These limitations are the target for future research for an efficient and effective implementation of quality cost system.

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A Study on the Conceptual Approach In Quality Costs (품질비용의 개념적 접근방법에 대한 연구)

  • 양정회
    • Journal of Korean Society of Industrial and Systems Engineering
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    • v.18 no.34
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    • pp.147-153
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    • 1995
  • Many companies have thought that the quality cost is inclosed as the quality is improved. But, this is not so. The quality cost is not monotonously increased in proportion to the quality improvement. The existing approach to quality cost has many problems. This paper deals with conceptual difference between the traditinal and the existing view points of quality cost as the measurement index of quality, and developed the right approach of quality cost in terms of the combination of the traditinal and the existing approach. The right approach of quality cost that proposed in this paper was involved the following results; The approach of quality cost based on the continuous quality improvement for customer satisfaction, and considered flexibility, time, and information when the quality measured and evaluated.

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A Comparative Study of Recent Development of Hospital Cost Accounting in UK, US, and Japan (병원원가계산 실태의 국제적 동향과 시사점: 미국.영국.일본 사례를 중심으로)

  • Yook, Keun-Hyo
    • Korea Journal of Hospital Management
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    • v.12 no.3
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    • pp.20-46
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    • 2007
  • Given the pressures to promote the efficient utilization of medical resources, hospitals have developed cost accounting systems in several countries. This study discusses the recent development and problems of hospital cost accounting practices in three countries: UK, US, and Japan. first, we discuss a cost accounting structure and detailed pictures of costing practices. Second, problems of current systems arc reviewed and then possible remedies are discussed. Third, we provide implications for implementing the systems(especially ABC). finally, we assert that infrastructure(hospital information systems, database, etc.) must be established and the target level of costing has to be considered before organization-wide application.

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A Concept of Probabilistic Maintenance Cost Analysis Considering Risk Factors of Aged Multi-Family Housing (노후 공동주택의 위험요인을 고려한 확률적 유지관리비 분석 개념)

  • Park, Moon-Sun;Won, Seo-Kyung
    • Proceedings of the Korean Institute of Building Construction Conference
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    • 2019.05a
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    • pp.246-247
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    • 2019
  • This study was conducted to provide useful information to enable planned repair and cost planning during the operation and maintenance phase of aged multi-family housing. For this purpose, The concept of probabilistic maintenance cost analysis considering the risk factors of the aged multi-family housing is presented in the following six steps. 1. Risk factor investigation and analysis 2. Classification and deriving of maintenance cost 3. Investigation and deriving cost maintenance cost of old apartment house 4. Analysis of expert questionnaire 5. Analysis of Monte -Carlo simulation 6. Probabilistic maintenance cost Deriving the result. This study has limitations that need to be verified by applying actual data.

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A Study of cost data modeling for Megaproject (메가프로젝트 원가 자료 분석에 관한 연구)

  • Ji, Seong-Min;Cho, Jae-Kyung;Hyun, Chang-Taek
    • Proceedings of the Korean Institute of Building Construction Conference
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    • 2009.11a
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    • pp.253-256
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    • 2009
  • To the success of the megaproject including various and complex facilities, it is needed to establish a database system. Developments in data collection, storage and extracting technology have enabled iPMIS to manage various and complex information about cost and time. Especially, when we consider that both the go and no go decision in feasibility, Cost is an important and clear criteria in megaproject. Thus, Cost data modeling is the basis of the system and is necessary process. This research is focus on the structure and definition about CBS data which is collected from sites. We used four tools which are Function Analysis in VE, Casual loop Diagram in System Dynamics, Decision Tree in Data-mining, and Normalization in SQL to identify its cause and effect relationship on CBS data. Cost data modeling provide iPMIS with helpful guideline.

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Application of Quality Cost Model ln Quality Improvement Area (품질개선분야에서의 품질코스트모델의 적용)

  • Chung, Young-Bae;Kim, Yon-Soo
    • Journal of Korean Society of Industrial and Systems Engineering
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    • v.34 no.3
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    • pp.71-78
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    • 2011
  • This parer proposes application of quality costing system in quality improvement area. Cost of quality in quality improvement area provides a valuable of both providing the need for improvement and giving a starting point for project. WQCMS(Web-based Q-Cost Management System) have ability to collect and analyze quality data generated from various different departments in the inside or outside of the enterprise without any limitations, if end-users are able to access wide area network. It provides the capability to integrate quality information from database and to generate various easy analysis reports to management's needs using built-in analysis tool modules with real-time. Web-based quality cost management system to measure the performance of quality improvement activities in the business firms. This paper proposes standard model for quality cost process in quality improvement area.

A Study on a Security Engineering Methodology for Information Security Systems Considering Quality and Cost (품질과 비용을 고려한 프로세스 기반의 보안공학방법론에 관한 연구)

  • Choi, Myeong-Gil
    • Journal of Information Technology Applications and Management
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    • v.16 no.2
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    • pp.23-43
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    • 2009
  • For reliability and confidentiality of information security systems, the security engineering methodologies are accepted in many organizations. To improve the effectiveness of security engineering, this paper suggests a security methodology ISEM, which considers both product assurance and production processes, takes advantages in terms of quality and cost. To verify the effectiveness of ISEM, this paper introduces the concepts of quality loss, and compares the development costs and quality losses between ISEM and CC through the development of VPN system.

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Low Cost Power System Design for Plasma Display Panel(PDP)

  • Yoo, Kwang-Min;Lee, Jun-Young;Lim, Sung-Kyoo
    • 한국정보디스플레이학회:학술대회논문집
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    • 2006.08a
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    • pp.250-255
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    • 2006
  • A low cost PDP sustain power supply is proposed based on flyback topology using Boundary Conduction Mode(BCM) to control input current regulation. This method guarantees DCM condition to regulate the input current harmonics under all load conditions. An excessive voltage stress due to the link voltage increase can be suppressed by removing link capacitor and adjusting transformer turns ratios, which makes it possible to be used for universal line applications. The proposed converter is tested with a 400W(200V-2A output) prototype circuit.

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Location Information Reusing for Frequent Terminal Mobility in PCS (PCS에서 빈번한 단말기이동성의 위치정보 재사용)

  • 이동춘
    • The Journal of Information Technology
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    • v.3 no.2
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    • pp.115-126
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    • 2000
  • When a terminal frequently crosses a RA or a call originate in a boundry cell, HLR should be updated or queried. Frequent DB accesses and message transfers may cause the HLR bottleneck and degrade the system performance. This paper propose scheme to solve the HLR bottleneck problem and reduce to call registration cost and call tracking cost in wirless networks.

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Designing of Cost Information Systems Based on Logical Circuit Concept (논리회로개념에 의한 원가정보시스템의 설계)

  • 김동석
    • Journal of Korean Society of Industrial and Systems Engineering
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    • v.19 no.37
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    • pp.9-20
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    • 1996
  • The writer has made efforts to solve the weaknesses of the traditional systems through reconstructing cost information systems by introducing 'logical circuit concept' instead of account. As the new designed systems also allow the basic thought of double entry, they are compatiable with the traditional ones. For this, the writer included both monetary and physical information in the systems, replaced the concept of debit & credit with the concept of inputs & outputs, and changed transfer concept between accounts based on reverse logic into flow concept between unit systems based on proceeding logic.

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