• The Journal of Asian Finance, Economics and Business
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• v.8 no.9
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• pp.313-319
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• 2021

The article analyzes the impact of factors affecting the use of management accounting in small and medium-sized firms in Vietnam, which adds to the empirical evidence on these factorsThe survey results collected 328 questionnaires using a questionnaire survey of managers at all levels, chief accountants, and accountants of 89 small and medium firms in Vietnam. Some questionnaires were invalid due to many blank cells, hence the author chose to use 315 questionnaires. Quantitative research was carried out with SPSS 25 software. Research results show that five factors have a positive influence on the application of management accounting including Competitive pressure, Decentralization of responsibility, Application of information technology, the level of interest of managers, and the quality of human resources, in which the application of information technology and competitive pressure are the factors that have the strongest influence on the application of management accounting in small and medium enterprises in Vietnam. Based on the findings of the study, the author has proposed recommendations to help small and medium-sized businesses improve their ability to successfully apply management accounting techniques, thereby improving their competitiveness and efficiency performance and contributing to the long-term sustainability of their businesses.

• Smart Media Journal
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• v.6 no.2
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• pp.42-49
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• 2017

It is important to realize automation services by communicating in IoT with humans, objects & objects, and forming a common network. People used web like the most powerful network way to sharing things and communication. Therefore the efficiency method communication between each device and the web in IoT could be different from ones. The best method for high quality software product in web applications is software reuse ; Modules, classes, patterns, frameworks, and business components are reusable elements of various perspectives. Components is plugged with others through well-defined interfaces, which can overcome the operation and complexity of application development. A web-based distributed environment for IoT applications is a standard architecture use information collected from various devices for developing and using applications. For that reason, the network management which manages the constituent resources for the best service control in IoT application is required as a sub-layer support service in most applications as well as individual applications. In this paper, we measure to develop a network management system based not only by components but on heterogeneous internetworks. For procedure this, we clarify a component architecture for classifying and classify also the component needed in the IOT and network domain or order the type of real network management system.

• Journal of Korean Society of Industrial and Systems Engineering
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• v.44 no.2
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• pp.102-114
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• 2021

NDF (No Defect Found) is a phenomenon in which defects have been found in the manufacturing, operation and use of a product or facility, but phenomenon of defects is not reproduced in the subsequent investigation system or the cause of the defects cannot be identified. Recently, with the development of the fourth industrial revolution, convergence of hardware and software technologies in various fields is spreading to products such as aircraft, home appliances, and mobile devices, and the number of parts is increasing due to functional convergence. The application of such convergence technologies and the increase in the number of parts are major factors that lead to an increase in NDF phenomena. NDF phenomena have a significant negative impact on cost, reliability, and reliability for both manufacturers, service providers and operators. On the other hand, due to the nature of NDF phenomena such as difficult and intermittent cause identification and ambiguity in judgment, it is common to underestimate the cost of NDF or fail to take appropriate countermeasures in corporate management. Therefore, in this paper, we propose a methodology for estimating NDF costs by the PAF model which is a quality cost analysis model and ABC (Activity Based Costing) technique. The methodology of this study suggests a detailed procedure and the concept to accurately estimate the NDF costs, using ABC analysis, accounting system information, and IT system data. In addition case studies have validated the methodology. We think this could be a valid methodology to refer to when estimating the cost of other parts. And, it is meaningful to provide important judgment information in the decision-making process based on quality management and ultimately reduce NDF costs by visualizing them separately by major variable factors.

• Journal of the Korean Society of Systems Engineering
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• v.7 no.1
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• pp.9-21
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• 2011

Assuming that the Capability Maturity Model Integration for Development v1.2 (CMMI) could be applied to an organization more effectively if the content similarities among practices were improved in terms of structure and composition, this paper presents the analysis of the correlations between the CMMI Specific Practices (SP) and Generic Practices (GP) for the Maturity Level 2 and 3 Process Areas using the Chi-square independence test. According to the analysis, a 22.2% correlation was observed. To minimize the problem of repeatedly applying similarities, 6 GPs that are highly correlated with the SPs were grouped together. Then, three different improvement plans: 1) development of a standard template-based project plan, 2) establishment of a configuration management system based on open source software to control work products and leverage experience, and 3) establishment of project assurance through an independent quality assurance-based organization and intensive review by higher-level management - were defined.

• Journal of Korean Society of Industrial and Systems Engineering
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• v.22 no.51
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• pp.63-72
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• 1999

Many firms have applied flexible manufacturing systems as a means of increasing productivity, profitability, and quality. Therefore, the purpose of this paper is to develop the more efficient justification model through an analytical scoring model with the quantitative factors, flexibility factors, and safety factors under uncertainty. In this paper, the three factors for properly comparing and evaluating of flexible manufacturing systems are presented. Especially, this paper has emphasized the flexibility and safety factor; the one consists of organization assessment, process treatment function, products and products quantity, useful life assesment, and software function, the other presents risk assesment, Y2K problem, safety device analysis, total productive management system, safety management. Finally, a normalized scoring model by the new flexibility and safety factors can be used in real fields for flexible manufacturing systems project selection under uncertainty.

• Proceedings of the Safety Management and Science Conference
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• 2003.11a
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• pp.207-214
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• 2003

3D Modeling Solution can reduce projecting error and also make possible to design visually, so that it can minimize human resources. On the other hand, it has defects of operating difficulties caused by too much complex function, thus it consequently prevent user from prompt handling. According to this paper, the developed party S/W will help that user can construct the parts easily, can let everybody use 3D modeling solution readily, and make fast development of new product. This software will carry out prompt development of new product and derive satisfaction of customers from high quality. Also, saving time and expense naturally raise competitive power in consequence.

• Annual Conference of KIPS
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• 2014.11a
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• pp.759-762
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• 2014

정보시스템은 변화한다. 업무 담당자도 변경된다. 변화하는 환경 속에서 데이터 품질을 유지한다는 것이 쉬운 일은 아니다. 신뢰성 있는 데이터를 얻기 위해서 공공 혹은 민간, 국내 혹은 국외에서 데이터 품질 관리에 관한 연구가 활발히 이루어지고 있다. 데이터 품질 관리 항목 중 하나인 업무규칙 관리시스템을 구현하여 신뢰성 있는 정보를 얻을 수 있도록 해보고자 한다. 도출 및 분류, 진단 수행 이력 관리가 가능하도록 시스템 분석, 설계, 구현하였다. 업무규칙 관리를 위해서 선결사항인 표준단어관리, 표준도메인 관리, 워크플로우 관리 기능을 구현하였다. 이로 인해 데이터품질관리 체계 수립을 중심으로 믿을 수 있는 데이터를 도출하여 국민 건강을 위하여 의미 있는 정책 수립에 도움이 되기를 기대한다.

• Journal of the Korea Safety Management & Science
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• v.5 no.4
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• pp.257-266
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• 2003

3D Modeling Solution can reduce projecting error and also make possible to design visually, so that it can minimize human resources. On the other hand, it has defects of operating difficulties caused by too much complex function, thus it consequently prevent user from prompt handling. According to this paper, the developed party S/W will help that user can construct the parts easily, can let everybody use 3D modeling solution readily, and make fast development of new product. This software will carry out prompt development of new product and derive satisfaction of customers from high quality. Also, saving time and expense naturally raise competitive power in consequence.

• Korea Journal of Hospital Management
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• v.23 no.1
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• pp.87-106
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• 2018

Objective: The objective of this study is to examine the association between process quality of inpatient care and risk-adjusted, thirty-day potentially preventable hospital readmission (PPR) rates. Data Sources/Study Setting: This was an observational cross-sectional study of nonfederal acute-care hospitals located in two states California and Florida, discharging Medicare patients with a principal discharge diagnosis of heart failure, acute myocardial infarction, or pneumonia January through December 31, 2007. Data were obtained from the Healthcare Cost and Utilization Project State Inpatient Database of the Agency for Healthcare Research and Quality, Centers for Medicare and Medicaid Services Hospital Compare database, and the American Hospital Association Annual Survey of Hospitals. Study Design: The dependent variable of this study is condition-specific, risk-adjusted, thirty-day potentially preventable hospital readmission (PPR). 3M's PPR software was utilized to determine whether a readmission was potentially preventable. The independent variable of this study is hospital performance for process quality of inpatient care, measured by hospital adherence to recommended processes of care. We used multivariate hierarchical logistic models, clustered by hospitals, to examine the relationship between condition-specific, risk-adjusted, thirty-day PPR rates and process quality of inpatient care, after taking clinical and socio-demographic characteristics of patients and structural and operational characteristics of hospitals into account. Findings: Better performance on the process quality metrics was associated with better patient outcome (i.e., low thirty-day PPR rates) in pneumonia, but not generally in two cardiovascular conditions (i.e., heart failure and acute myocardial infarction). Practical Implication: Adherence to the process quality metrics currently in use by CMS is associated with risk-adjusted, thirty-day PPR rates for patients with pneumonia, but not with cardiovascular conditions. More evidence-based process quality metrics closely linked to 30-day PPR rates, particularly for cardiovascular conditions, need to be developed to serve as a guideline to reduce potentially preventable readmissions.

• The Journal of the Korea Contents Association
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• v.9 no.4
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• pp.103-113
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• 2009

The Digital Right Management from illegal copy protects the various digital contents, the use self-admiration which is lawful does to make the contents use, payment leads about use and is a system which protects a copyright voluntary right and a profit the contents free reproduction permits, illegality use the fact that closes thoroughly is goal. Portability rating will lead and as the technique will be able to induce the quality increase of Digital Right Management S/W the strategic engineering development which accommodates an international standard there is a possibility which an objectivity and an application degree will raise. In order to evaluate Portability of Digital Right Management S/W from the research which sees proposed the tentative metric. Also, measured a quality and the result according to the standard which is appropriate accomplished presented clearly presented a research about the method which decides and an evaluation instance and a evaluation method.