• Management & Information Systems Review
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• v.2
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• pp.209-235
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• 1998

Traditional cost system is distorted due to the using unit-based measure. It is being criticized that it do a poor job of attributing the expenses of support resources to the production and sales of individual product. Activity Based Cost System expend the range of second-stage cost assignment drivers beyond the traditional measures of labor and machine times, units produced, and material quantities to allow for drivers that measure the amount of batch-level, product-sustaining, and facility-sustaining activities performed. It is a resources consumption model of organization, not just a more complex cost accounting of cost allocation system. This paper proposes a enterprise resource planning by activity based management. To effective performance system for company that want to be setting competitive levels, the information systems must support a fast moving, rapidly changing. Activity based management is a process of accumulating and tracing cost and performance da to a firm's activities and providing feedback of actual results against the planned cost to initiate corrective action where required. Therefore this system provides a highly powerful decision-making tool. To construct this system, we need Enterprise Resource Planning System. Since ERP is designed around the idea that rapid change and a degree of unhandled change is normal, it allows driving the customer's rapidly needs much deeper through the business cycle.

• International Journal of Quality Innovation
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• v.8 no.3
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• pp.1-10
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• 2007

A sample of Italian manufacturing companies was selected in order to verify the abilities and effects (relationships) of the management factors human resources, leadership and strategic planning on company performance. The Partial Least Squares (PLS) estimation method was used for analyzing the data collected, where the relationships between the management factors and performance were formalized by a Structural Equation Model (SEM). The analysis of the survey data showed unexpected result regarding the non significant direct relationship between Leadership and Performance. The effect of Leadership is obtained by an indirect relationship through Human Resources. The combination of Leadership and Human Resources has hence been identified as the management factors which have the highest impact on the performance of Italian industrial companies. Another interesting and unexpected result was that there was no significant impact of Strategic Planning on Performance. It seems that the leaders of Italian industrial companies have not understood that good strategic planning is a necessary condition for achieving excellence. So another improvement area is in fact Strategic Planning. This area should have the highest priority of any top management team and the focus should include how to establish a strong relationship between strategic planning and performance. No correlation between strategic planning and performance is a strong indication that something is wrong. It is not enough that Leadership is doing Strategic Planning-Leadership is also about studying and follow up on results in order to assure impacts on performance. This link seems to be missing in Italian industrial companies.

• International Journal of Quality Innovation
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• v.10 no.2
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• pp.77-96
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• 2009

Industry competition environment is not being meaning of internal and external distinction. This may be phenomenon of globalization progress. In this time, we wish to examine present level in our enterprise and also analyze cause relation between 7 category of China Excellence Performance model which is modified Malcolm Baldridge Model and compare with China enterprise by using the same questionnaire with China. It is right opportunity to obtain information by comparing China enterprise with the Korea. This questionnaire composition and contents used as it is questionnaire contents that enforce in 2007 in China CAQ. The survey on Korea enterprises' is 509 by KSA in 2008, China is surveyed 1679 by CAQ in 2007. In Korea 'leadership', 'strategy planning', 'customer and market', 'measurement, analysis and improvement' 'resources management' and 'process management' stronger than China, but in China 'performance results' is stronger than Korea.

• Information Systems Review
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• v.10 no.3
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• pp.111-132
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• 2008

Although there are many processes in which factors interact with each other during enterprise resource planning(ERP) implementation, factors affecting ERP implementation have been investigated in an isolated way. In order to bridge the gap, this study attempts to provide a research model to explain how these factors affect ERP implementation success from a holistic perspective. In particular, this research focuses on how bundling and leveraging processes affect ERP implementation success using resource based theory, a strategy formulation framework, and a dynamic resource management model of value creation. The model amalgamates organizational resources and capabilities via the bundling and leveraging processes to identify the effect on ERP implementation success. This paper validates the proposed model by presenting Australian aviation industry case study. Case findings will be in help to reveal the effect of resource bundling in establishing capabilities and effect of capabilities leveraging in deriving the ERP implementation success.

• Journal of the Korea Safety Management & Science
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• v.7 no.1
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• pp.127-135
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• 2005

In general one can find an enormous number of studies about the productivity of land, labor and capital, very little has been done so far to communicate about the productivity of corporate information creating and information-consuming resources in ways that are useful to business executives. In view of the enormous share of corporate spending on information resources it would be useful in planning, budgeting, as well as in performance evaluation to measure how information resources are used in creating EVA(economic value-added). The effectiveness in deploying information resources has potentially a greater effect on corporate financial performance than any other economic influence. That in because corporate executives have greater discretion in directing what their information management staffs will do than in setting the terms for materials purchases, employee compensation, taxes or interest rates. The expenses for information are mostly in the form of overhead costs. Because expenses for information are mostly overhead costs and not for costs of goods, the prudent decision-maker should have a wide array of discretionary options available for allocating this resource. This study is intended for analysis the factors that having effects on the enterprise information productivity and is to description the factor using a foreign enterprise case study.

• Current Research on Agriculture and Life Sciences
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• v.7
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• pp.185-199
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• 1989

The main goal of this research was to develop a Golf course planning Methodology in terms of use and preservation of natural resources which consider balance of Ecosystem. This study suggested the necessity of analysis of natural resources in the development site prior to its planning. The analysis will give a benefits both the profits of private enterprise and national interests for reuse of natural resources. Study site was planned region of Kyungpook Country Club, which located near Weagwan. In connection with this study, natural resources which will reuse in the planning stage and soil status in the development site were analyzed.

• International Journal of Quality Innovation
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• v.4 no.1
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• pp.160-174
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• 2003

This study researched an enterprise resources planning (ERP) implementation project at a printed circuit board (PCB) manufacturer. In depth research was achieved by participating and observing in an implementation project at an actual PCB manufacturer. It is hoped that this study will contribute a valuable reference resource for future PCB manufacturers that wish to select or implement ERP systems. The first step in implementing ERP software is to set a clear target. At the same time, the tasks of each department and the system of cooperation between departments must be clearly defined. In this way, the cycle time of each flow and the accuracy of data will both be improved. In order to ensure smooth implementation of an ERP project, the followings are key factors: (1) an ERP system that suits the PCB industry; (2) effective project management; (3) effective project cost/budget control; (4) project problem management system; (5) comprehensive implementation method and information technology (IT), etc. By keeping to these principals, Company A achieved rapid transactions, and lower total cycle times and inventory levels, and other such benefits that had been predicted.

• The Journal of Information Systems
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• v.16 no.1
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• pp.91-109
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• 2007

This study investigates the extent to which the implementation of enterprise resource planning(ERP) systems enhance the corporate performance by examining financial variables of the implemented firms against those of the control fm. A total of 346 observations were obtained from 160 firms, 80 implemented firms and 80 control firms, for the period of 1998-2002. Results from the study partly support the assertion that ERP improves the full spectrum of business functions such as selling, marketing, purchasing, warehousing, accounting and human resources by tightly integrating enterprise-wise information databases. First the profitability of the implemented group was different from that of the control group. The indicator (dummy) variable was able to explain the differences in total cash flows between the implemented group fm and the control group firms. Second, ERP turned out In improve the efficiency in managing assets. The indicator variable has the power in explaining the differences in the amount of accounts receivables between the implemented group firms and the control group firms. Third, the product turnover ratio of the implemented group was different from that of the control group. Fourth, the average value added per employee and the net income per employee of the implemented group firms were greats- than those of the control group firms. Finally, the average magnitude of the administrative expenses of the implemented group firms was smaller than that of the control group firms.

• Journal of the Korea Society of Computer and Information
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• v.26 no.2
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• pp.79-88
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• 2021

In this paper, we propose a API Gateway technique for the expansion of human resource management module, one of the ERP functions. The institution has introduced ERP (Enterprise Resource Planning) based on its efforts to transform all human and physical resources into business competitiveness and its response to the digital knowledge informatization environment, and listed it as multiple success factors. Human resource management is one of the factors that have been dealt with. However, ERP's Human Resources Management Module remains in the role of functional personnel management. How to utilize human resources begins with navigating and recognizing human resources. The proposed API Gateway technique leverages blockchain networks to design and implement APIs for human resource sharing and navigation, including the possibility of extending ERP's human resource management module. Secondly, it was designed and implemented using a smart contract that behaves like an API for preventing information forgery. The proposed method will not only be used as a tool that can actively utilize human resources, but will also be a complete resource for utilizing big data technology.

• Korean Journal of Computational Design and Engineering
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• v.9 no.4
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• pp.406-415
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• 2004

The industrial environment for shipbuilding in 21st century requires increase in few type of ships and marine structures, international cooperation and globalization, while virtual enterprise environment is rapidly establishing. On the other hand, more and more efforts will be spent on internet based distributed and collaborative environment rather than being spent on unit level automations such as CAD, CAM and CAE, and the link between them. Recent internet technology and information technology in heterogeneous environment are being applied in shipbuilding industry as well as in other industries. While these technology are rapidly adopted in major shipyards, many small and medium-sized shipyards does not have enough resources to introduce system designed for large enterprise. In this paper, a prototype of Internet technology based basic planning system is implemented for the small and medium sized shipyards based on the internet technology and concurrent engineering concept. First, the system is designed from the user requirements. Then standardized development environment and tools are selected. These tools are used for defining and evaluating core application technologies for the system development. This can guarantee the survival of small and medium-sized shipyards in 21st century industrial environment.