• 경영과정보연구
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• 제2권
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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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• 제8권3호
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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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• 제10권2호
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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.

• 경영정보학연구
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• 제10권3호
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• pp.111-132
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• 2008

전사적자원관리(enterprise resource planning: ERP)의 효과적 구축을 위해서는 다양한 요소들의 상호작용이 필수적임에도 불구하고 이들 요소들간의 상호작용에 대한 연구는 그간 개별적으로 이루어져 왔다. 이러한 한계점을 극복하기 위해 본 연구에서는 이러한 요소들이 어떻게 상호작용하고 이러한 상호작용이 효과적인 전사적자원관리의 구축에 영향을 미치는가를 전체적인 관점(holistic perspective)에서 파악하기 위한 연구모형을 제안하고자 한다. 특히, 본 연구는 가치 창출을 위한 자원준거이론(resource based theory), 전략형성 프레임웍(strategy formulation framework), 동적자원관리(dynamic resource management) 모형을 기반을 어떻게 자원의 번들링(bundling) 프로세스와 역량의 레버리지(leverage) 프로세스가 전사적자원관리의 효과적 구축에 영향을 미치는가에 초점을 두고자 한다. 제안된 연구모형은 호주의 항공산업에 속한 기업을 대상으로 사례연구를 수행하여 검증하였다. 사례연구 결과 효과적 역량 구축을 위한 자원의 번들링 프로세스와 효과적 전사적자원관리의 구축을 위한 역량의 레버리지 프로세스의 중요성을 파악할 수 있었다. 본 연구 결과는 자원간 그리고 역량간 상호작용의 중요성을 명시함으로써 효과적 전사적 자원관리를 위한 가이드라인을 제공할 수 있을 것으로 기대된다.

• 대한안전경영과학회지
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• 제7권1호
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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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• 제7권
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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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• 제4권1호
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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.

• 한국정보시스템학회지:정보시스템연구
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• 제16권1호
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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.

• 한국컴퓨터정보학회논문지
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• 제26권2호
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• pp.79-88
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• 2021

기관은 모든 인적, 물적 자원을 비즈니스 경쟁력으로 변환하기 위한 노력과 디지털 지식정보화 환경의 대응에 따라 ERP(Enterprise Resource Planning)을 도입 하였고 여러 성공 요인으로 열거된 요인 중에는 인적자원관리가 존재 한다. 하지만 ERP의 인적자원관리 모듈은 기능적 인사관리 역할에 머물러 있다. 인적자원을 어떻게 활용할 것인가는 인재를 탐색하고 인식하는 것으로 출발하는 것으로 시작한다. 제안한 API Gateway 기법은 ERP의 인적자원관리 모듈의 확장의 가능성을 시작으로 첫 번째, 블록체인 네트워크를 활용해 인적자원의 공유와 탐색을 위한 API의 설계와 구현을 하였고 두 번째로 정보의 위변조 방지를 위해 API와 같이 동작하는 스마트 컨트랙트(Smart Contract)를 함께 설계 및 구현 하였다. 제안한 기법은 인적자원을 적극적으로 활용할 수 있는 도구로 사용할 수 있을 뿐만 아니라 빅 데이터 기술을 활용하기 위한 완벽한 자원이 될 것이다.

• 한국CDE학회논문집
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• 제9권4호
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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.