• 한국항만경제학회지
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• 제31권3호
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• pp.167-186
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• 2015

본 논문은 부산항 신항 배후단지에 위치한 항만물류창고 업체들에 대한 원가관리 실태를 점검하고, 향후 업체들을 지원할 수 있는 원가관리 모델을 제시하여 그 이론과 방법을 연구하였으며, 이를 동 지역의 사례업체인 K사에 직접 적용해 봄으로써 그 모델이 동 지역 업체들의 원가관리에 유용하다는 것을 규명하는데 그 목적을 두고 있다. 이에 따라 개별 원가계산 관리 모델로서 전통적 원가계산, 활동기준 원가계산(ABC), 시간동인 활동기준 원가계산(TDABC)의 3가지 모델을 제시하여 비교 연구하였으며, 최소이익 원가관리 모델로서는 공헌이익 분석 모델을 제시해서 연구하였다. 3가지 개별 원가계산 관리 모델 중에서는 TDABC가 가장 진일보되고 유용한 모델이라는 것을 규명할 수 있었으며, 공헌이익 분석 모델은 동 지역 업체들의 최소이익 관리 모델로서 적합하다는 것을 확인할 수 있었다.

• 한국철도학회:학술대회논문집
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• 한국철도학회 1999년도 춘계학술대회 논문집
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• pp.41-51
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• 1999

Trade between Korea and China was 372million dollars accounting for 1.56% of total in 1988 and has been increased to 23,689 million dollars occupying 7% in 1997, which implies 32.2% increase on average per year. This trend will continue dramatically and consistently as China's open policy toward the world accelerates and korean companies advance into chinese market. The main trade routes are with marine transportation between korean west sea area and chinese San-Dong peninsula around east sea. However, due to the increasing traffic congestion on main roads connecting harbors and main consumer cities and capacity problem in west sea harbor areas, the logistics cost have been increased resulting in losing competitiveness of freight trade. Therefore, these road-oriented inland transportation means need to be changed to rail transport system to reduce congestion and to conserve natural environment. To achieve this scheme, efficient intermodal transportation system connecting road and rail should be constructed. These combined system will ensure timely delivery of goods and consequently the customers would make proper transportation schedule for the import/export goods in advance. Especially, combined transportation of Railroad and train ferry would cope with the logistics problem and this system would be efficient means for trade with not only China but further with many adjacent countries in central asia such as Kazakhstan and Uzbekistan

• 한국병원경영학회지
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• 제5권1호
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• pp.129-155
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• 2000

This empirical study, activity-based costing, a newly introduced approach that has proved to be an improvement over the conventional costing system in product or service costing, is applied at department of clinical pathology in K university hospital. The study subjects were 233 test procedures done in clinical laboratory of K university hospital. Activity analysis was done by interview, questionnaires, and time study, and the amount of resources consumed by each activity and their costs are then traced and applied to the laboratory tests. The main purpose of this study were to compare the test costs of activity-bases costing with those of conventional costing, and test fees of medical insurance, and to provide accurate cost informations for the decision makers of hospital. The major findings of this study were as belows. 1. The cost drivers for application of activity-based costing at clinical laboratory were cases of sample collection, case of specimen, cases of test, and volume-related allocation bases such as direct labor hours and total revenue of each test. 2. The profits of each clinical laboratory fields analyzed by conventional costing were different from the profits analyzed by activity-based costing, especially in the field of Urinalysis(approximately over estimated 750%). 3. The standard full costs by conventional costing were quite different from the costs computed by using activity-based costing, and the difference is most significant with the tests of long labor time. 4. From the comparison between costs computed by using activity-based costing and medical insurance fees, some test fees were significantly lower than the costs, especially in the non-automated fields. As described in this study, activity-based costing provides more accurate cost information than does conventional costing system. The former approach is especially important in the health care industry including hospitals in which planning and controlling the costs services provided are the key to maintaining a healthy financial status for the organization. Despite the contribution of activity-based costing the economic as well as technical feasibilities of implementing such a cost accounting system in an organization must be evaluated. In the development of activity-based costing systems, an activity analysis has to be conducted to identify activities that consume resources. This involves a detailed study of the organization's logistics and accounting information systems, and it is an expensive project in itself. Besides, it can be quite difficult and time consuming to identify and trace resource consumption to a specific activity. Thus the activity-based costing system should be implemented only when the decrease in cost of error far exceeds the increase in cost of measurement. By combining activity-based costing with standard costing, health care administrators can better plan and control the costs of health services provided while ensuring that the organization's bottom line is healthy.

• 유통과학연구
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• 제6권1호
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• pp.47-62
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• 2008

2007년 중국 물류비용이 GDP에서 18.4%의 비중을 차지하고 2006년보다 18.2% 증가했다. 중국 물류비중과 증가추세를 감안할 때 효과적인 물류시스템구축과 운영이 중요한 과제로 인식되고 있으나 중국의 물적 유통시스템, 공급사슬관리에 관한 연구 성과는 미흡하다. 본 연구는 공급사슬관리의 생산요소 및 배송요소와 관련된 공장이나 창고 등 시설의 입지 문제를 다루었다. 본 연구는 기존의 단일 시설입지결정모형인 무게중심법과 수송계획법에 본 연구에서 제안한 수정무게중심법을 결합하여 새로운 복수시설의 입지결정모형을 제시하였다. 본 연구에서 제안한 새로운 복수시설 선정모형은 두 개 이상의 시설물 입지선정 문제에 활용할 수 있고 생산 및 서비스 시설, 유통 및 물류 시설 입지, 방송 및 통신위성의 위치, 무선통신탑의 입지 등에 활용할 수 있다.

• 한국조리학회지
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• 제11권4호
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• pp.102-117
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• 2005

It was maintained that successful establishment and accomplishment of outsourcing might be possible only when those eating-out companies re-establish their concept of management strategy, identify core competencies through value-chain analysis, make a through cost analysis, select cooperative companies via overall screening, expand the area of outsourcing, enhance partnership to improve service quality, harmonize bilateral organization culture, remove the ambiguity of contract terms, protect core competencies of the rest area, continue with evaluation and control, and spinoff or invest to a new specialized business. Then, it was suggested that highway rest area business construct the core competencies and introduce outsourcing from a future-oriented viewpoint so that they can concentrate the competencies to competitive area and expand outsourcing scope to professional area such as finance and accounting, general affairs, personnel affairs, logistics, marketing, and R&D. They need to make out the problem of productivity reduction resulted from many years working employee's old age, refine human resource, and maintain the standards of skill so that they can improve service quality of the rest area, streamline each organization currently having so a large manpower, reduce manpower, and improve the productivity.

• 경영과학
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• 제19권1호
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• pp.75-88
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• 2002

In recent years, it Is necessary to develop an alternative measure, the time efficiency of management activities, as a more measurable and operational tool Instead of traditional accounting measures such as inventories turnover. Therefore the concept of throughput time has got much attention as useful tool for controlling time based management. The purpose of this paper is to investigate the usefulness and adaptability of throughput time. The sample consists of 212 non-banking firms listed on the Korean Stock Exchange. The test Period were 10 years(1989-1998). The regression analysis for this study was performed using the cross-sectional data for the sample, and it was also performed for each Industry. The results show that net Income to tonal assets and labor productivity (value added Per employee) variables in the model was signiflcantly associated with throughput time. On the other hand, the relationship between throughput time and logistics cost to sales do largely not have statistical significance. Especially, it is found that the relationship do not have significance or negative response in food & beverage industry and wholesale & retail industry. In summary, the results show that the measure of throughput time can be an effective managerial Indicator for time based competition and management.

• 융합보안논문지
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• 제7권3호
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• pp.87-93
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• 2007

기존의 중대형 POS 시스템을 무선인터넷 환경에 적용하여 모바일 정보 단말기와 개인용 컴퓨터만으로 구성할 수 있는 방안을 제시한다. 기존의 중대형 POS 시스템이 제공하는 물류, 경영 및 관리 등의 부문에서 얻을 수 있는 많은 이점을 살리면서, 바코드 시스템과 같은 부수적인 장치를 사용할 필요가 없이 모바일 연동을 통한 자동화된 정보수집과 관리가 가능한 POS 시스템을 제안한다. 본 시스템은 주문용 모바일 정보 단말기, 점포내의 메인 서버, 주방의 모니터와 프린터 등에 주문 정보를 유무선으로 전송하여 실시간으로 정보를 공유하도록 한다. 또한 기존의 주문 전용 PDA와는 달리 현장 발생 데이터를 실시간으로 수집 전송하여 기업의 회계, 매출, 자재, 인력 관리 시스템 등에 즉시 연동하여 기업 관리 및 의사 결정에 활용할 수 있도록 편의를 제공한다. 모바일 단말기에는 별도의 프로그램이 필요 없으며, 모바일 단말기에서 발생한 주문 정보는 메인 서버의 웹 서버를 통해 데이터베이스로 입력되며, 메인 서버, 프린터에 정보를 전달한다. 소프트웨어 측면에서도 메인 서버의 매장 관리 프로그램과 모바일 단말기와의 통신을 위한 모듈만으로 POS 시스템의 확장을 위한 추가적인 소프트웨어 제작은 필요하지 않다. 본 논문에서 제안한 방법은 인터넷의 확산에 따른 유통정보화의 요소들 중 판매시점의 모든 정보를 처리하여, 거래 데이터의 정보화를 위한 POS 시스템을 무선 인터넷과 개인용 컴퓨터, 모바일 단말기를 이용하여 별도의 특정 장비 없이 구축비용 및 유지보수 비용을 낮추어 줌으로써 소규모 매장에 확산 적용될 수 있다.