• 대한안전경영과학회지
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• 제13권2호
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• pp.185-193
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• 2011

The successful and sustainable growth of SMEs depends on their ability of strengthen their competitiveness in quality and cost and service more than anything else as a fundamental of operation. Among these key competitive factors of SMEs, quality is the most critical factor in manufacturing business fields. There are many different ways to improve the quality performance but it needs proper management decision to choose the best way what can maximize outputs with minimum inputs. And it needs effective measurement methods and some indicators to analysis the quality performance properly. The quality cost is one of the simplest key indicators to measure the quality performance and the effectiveness of quality related management decisions. In this study, through survey on local SMEs, we found that their average annual quality cost ratio versus turnover - total amount of annual quality cost divided by annual turnover - is around 3.69% excluded some SME's performances what have different quality control measures with others. And we found some results what corresponded with the early studies on the correlations between those categorized quality costs factors and some discrepancies between some of the literature model and the early case study results as follows. There were negative correlations between the Prevention costs and the External failure costs, and the Appraisal costs and the External failure costs, and there was positive correlation between the Appraisal costs and Internal failure costs same as early studies. But, we couldn't found any strong negative correlations between the Cost of control - Prevention costs & Appraisal costs - and the Cost of Failure of control - Internal & External failure costs -.

• 대한안전경영과학회:학술대회논문집
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• 대한안전경영과학회 2011년도 춘계학술대회
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• pp.731-746
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• 2011

The successful and sustainable growth of SMEs depends on their ability of strengthen their competitiveness in quality and cost and service more than anything else as a fundamental of operation. Among these key competitive factors of SMEs, quality is the most critical factor in manufacturing business fields. Because quality strongly influence cost and service performance on this manufacturing business field. There are many different ways to improve the quality performance but it needs proper management decision to choose the best way what can maximize outputs with minimum inputs. And it needs effective measurement methods and some indicators to analysis the quality performance properly. The quality cost is one of the simplest key indicators to measure the quality performance and the effectiveness of quality related management decisions. The major purpose of this study is to diagnose the categorized current level of actual quality cost of local SMEs to maximize their quality management effectiveness through comparing their level with others what's expressed in early studies. In this study, through survey on local SMEs, we found that their average annual quality cost ratio versus turnover - Total amount of annual quality cost divided by annual turnover - is around 3.69% excluded some SME's performances what have different quality control measures with others. And we found some results what corresponded with the early studies on the correlations between those categorized quality costs factors and some discrepancies between some of the literature model and the early case study results as follows. There were negative correlations between the Prevention costs and the External failure costs, and the Appraisal costs and the External failure costs, and there was positive correlation between the Appraisal costs and Internal failure costs same as early studies. But, we couldn't found any strong negative correlations between the Cost of control - Preventive costs & Appraisal costs - and the Cost of Failure of control - Internal & External failure costs -. It reveals not only the lack of effectiveness on their preventive or appraisal activities but also it can reveal there were so many effective ways to prevent the failure costs properly such as some innovative investment on Factory automation includes Error Proofing and more preventive actions to improve the effectiveness of the typical management methods likes CE (Concurrent Engineering), APQP (Advanced Product Quality Planning), FMEA (Failure Mode & Effect Analysis) etc.

• 산업경영시스템학회지
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• 제34권4호
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• pp.89-97
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• 2011

Traditional quality control for manufacturing or service sector is not suitable for the quality control of a project as the project is one-time task constrained by time, cost, and quality. To meet the internal and external customers' requirements, quality costs approach to the project will be effective. Hence, we propose PONC (price of nonconformance) estimation procedure and a mathematical model, which are focused on activity-based prevention in the execution step and warranty step of EPLC (extended project life cycle). This procedure and model will help project manager develop preventive action plan for project quality costs minimization from nonconformance risk activities and PONC estimates information.

• 산업공학
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• 제24권2호
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• pp.128-138
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• 2011

This research proposes a resource allocation model of Data QC (Quality Control) activities using COQ (Cost of Quality). The model has been developed based on a series of research efforts such as COQ classifications, weight determination of Data QC activities, and an aggregation approach between COQ and Data QC activities. In the first stage of this research, COQ was divided into the four typical classifications (prevention costs, appraisal costs, internal failure costs and external failure costs) through the opinions from five professionals in Data QC. In the second stage, the weights of Data QC activities were elicited from the field professionals. An aggregation model between COQ and Data QC activities has been then proposed to help the practitioners make a resource allocation strategy. DEA (Data Envelopment Analysis) was utilized for locating efficient decision points. The proposed resource allocation model has been validated using the case of Korea national defense information system. This research is unique in that it applies the concept of COQ to the data management for the first time and that it demonstrates a possible contribution to a real world case for budget allocation of national defense information.

• 한국건축시공학회지
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• 제22권5호
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• pp.485-496
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• 2022

모듈러 건축프로젝트는 공장제작을 통해 기존 건축공사보다 품질관리에 유리하다. 하지만, 품질관리활동에 대한 명확한 기준과 정의가 확립되지 않아 품질관리비용 규모의 적절성을 판단하기 어렵고, 프로세스 단계별 품질관리활동을 구분하는데 어려움이 있다. 이에, 본 연구에서는 활동기준 중심의 품질관리활동 분류방안을 제시하였으며, 품질비용을 PAF기준에 따라 분류하여 추후 해당 비용 및 활동이 품질관리에 얼마나 효과적인지 확인할 수 있는 방안을 제시하였다. 본 연구는 추후 모듈러 건축프로젝트 단계별 품질관리활동을 정의하고 이에 따른 비용 분배 적절성을 판단하는 근거자료와 데이터베이스를 추구하는데 활용될 수 있다.

• 품질경영학회지
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• 제19권2호
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• pp.158-165
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• 1991

The Q-cost has been used in the manufacturing company to decide the optimal level of company's product quality, and to evaluate the effect of company's quality control system since the advent of Q-cost theory. In spite of the following costs are generated in the user side, owing to an unsuitable level of product quality and inadequacy of company's quality control system, these costs are not usually included in the company's Q-cost : (1) the cost generated in relation to a claim proposal as traffic expeneses and transpotation of the product. (2) the cost of maintenance through the useful life of the product, especially accured after quality warranty period. (3) the cost related to the economical efficiency in using the product. (4) the cost ralated to a customer dissatisfaction for the product quality. In this point of view, the contents of user side Q-cost, and the relations between the user side Q-cost and the level of company's product quality are discussed. And then the importance of user side Q-cost in order to determine the optimal quality level is discussed.

• 한국경영과학회:학술대회논문집
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• 대한산업공학회/한국경영과학회 1995년도 춘계공동학술대회논문집; 전남대학교; 28-29 Apr. 1995
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• pp.827-844
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• 1995

Total Quality Management (TQM) is the aggregated management philosophy for quality including production, operation, human resource, leadership, marketing, and etc. TQM is the advanced concept and philosophy rather than traditional "Quality Control" or "Quality Assurance". Nowadays, downstream costs has been increased, that made cost accountants' attention to costs of quality. Many countries have developed their own quality awards system in order to improve overall national quality level. The Deming Prize of Japan and Malcolm Baldrige National Quality Award (MBNQA) of United States are two representatives of quality prizes. We compared the two awards by means of their history, objective, coverage, and judging criteria. Deming Prize has a longer history than MBNQA. Deming Prize selects five winners a year, while MBNQA has two or three areas. The biggest difference is judgement criteria. The Deming Prizes focuses on statistical control which is a traditional quality control method, while MBNQA concentrates on modem business concept such as customer satisfaction. The suggestions to these awards are: evaluate more on information of quality; evaluate more on inter-functional relationship between quality control function and other link more financial success.e financial success.

• Journal of Preventive Medicine and Public Health
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• 제42권4호
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• pp.243-250
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• 2009

Objectives : The purposes of this study is to estimate the cost of cancer care after its diagnosis and to identify factors that can influence the cost of cancer care. Methods : The study subjects were patients with an initial diagnosis one of four selected tumors and had their first two-years of cancer care at a national cancer center. The data were obtained from medical records and patient surveys. We classified cancer care costs into medical and nonmedical costs, and each cost was analyzed for burden type, medical service, and cancer stage according to cancer types. Factors affecting cancer care costs for the initial phase included demographic variables, socioeconomic status and clinical variables. Results : Cancer care costs for the initial year following diagnosis were higher than the costs for the following successive year after diagnosis. Lung cancer (25,648,000 won) had higher costs than the other three cancer types. Of the total costs, patent burden was more than 50% and medical costs accounted for more than 60%. Inpatient costs accounted for more than 60% of the medical costs for stomach and liver cancer in the initial phase. Care for latestage cancer was more expensive than care for early-stage cancer. Nonmedical costs were estimated to be between 4,500,000 to 6,000,000 won with expenses for the caregiver being the highest. The factors affecting cancer care costs were treatment type and cancer stage. Conclusions : The cancer care costs after diagnosis are substantial and vary by cancer site, cancer stage and treatment type. It is useful for policy makers and researchers to identify tumor-specific medical and nonmedical costs. The effort to reduce cancer costs and early detection for cancer can reduce the burden to society and improve quality of life for the cancer patients.

• 한국대기환경학회지
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• 제33권4호
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• pp.403-410
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• 2017

With the growing importance of GHG reduction, wood pellets are considered as a cheaper renewable energy and carbon neutral. On the other hand, there is a concern that the burning wood pellets may release even more air pollutants such as CO and VOCs. In this study, we analyzed the social costs of burning fuels including wood pellets and coals based on the unit calorific value. The social costs were calculated by sum of the import costs of the fuels and the emission costs of the air pollutants. The results showed that wood pellets are inferior to coals in the aspect of the social costs. It is necessary to improve the quality of the wood pellets and pellet boiler facilities for being used eco-friendly energy sources in the future. We suggest that the control facilities of CO and VOCs should be installed, if the control costs are lower than the pollution costs.

• 품질경영학회지
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• 제17권2호
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• pp.158-167
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• 1989

In this paper, a model is presented which incoporates the possibility of quality control at each of the production stages. We consider the TYPE I error and the TYPE II error in inspection procedures. In addition to alternative quality control configurations, the model integrates the carrying costs of in-process and finished inventory, quality of production process, reprocessing including fixed and variable cost. Our policy determines the value of optimal lot-size and reprocessing batch size in reducing the total costs. A numerical example illustrates the model framework and highlights the role of the decision variables.