• Asia-Pacific Journal of Business
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• v.14 no.2
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• pp.101-118
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• 2023

Purpose - The purpose of this study is to find out how a company can do reasonable cost calculations in a simple way and establish profitability improvement strategies based on the results. Design/methodology/approach - In this study, a case that compounding company K applied TDABC was studied. A case study was conducted on the process of company K reviewing and applying TDABC and the process of implementing the cost calculation for each product by applying TDABC, and establishing a profitability improvement strategy for each product based on the results. Findings - Company K rearranged the production standard information of the compounding industry such as productivity and batch size of each product to apply TDABC. Cost calculation was performed for each product according to the revised production standard information. After the cost calculation for each product was carried out, Company K established a strategy to improve profitability of each product. The profitability improvement strategy was implemented in two ways: a cost reduction strategy and a product price increase strategy. As a result of the final strategy execution, the profitability of each product was improved. Research implications or Originality - This study found a reasonable costing standard in consideration of the specificity of the research target company, and applied it to cost calculation cost for each product. It contains the process of establishing production and sales strategies for each product based on the cost calculation results. It is expected that this case study will serve as a good reference material for establishing cost calculation and profitability improvement strategies in similar businesses.

• Journal of Applied Biological Chemistry
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• v.60 no.1
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• pp.13-17
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• 2017

To develop a new functional agent for cosmetics, we investigated the anti-aging activities in fibroblasts of casuarictin. The anti-aging effect of casuarictin in CCD-986sk cell was as follows: it inhibited ROS expression increased by Ultraviolet B and suppressed pro-collagen expression. Also, casuarictin had inhibited Matrix metalloproteinase-1 expression. Therefore, the results suggested that casuarictin has considerable potential as a cosmetics ingredient with a anti-aging effect.

• Proceedings of the Korean Society for Technology of Plasticity Conference
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• 2000.04a
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• pp.83-87
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• 2000

The die for cold forging gets a ver high axial load and radial pressure during processing and hence deforms considerably in the radial direction. This radial deformation of die becomes a important factor influencing the dimensional accuracy of a product. In order to obtain a product with highly accurate dimension therefore it is essential to acquire some information on elastic deformation of the die and the product. The study has been performed for the relation of the deformation between a die and a product in backward extrusion. The strain of the die has been given by the simple experiment using the strain gauges attached to the outer surface of the die. Also the history of the deformation of the die and the product has been given by the experiment and Lames' formula. The results has been compared with the previous another method. The study has given useful results for the deformation history of the die and the product through the experiment and Lame's formula in backward extrusion which can be applied in the die design for the product with accurate dimension

• Proceedings of the Korean Society for Technology of Plasticity Conference
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• 1999.03b
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• pp.76-79
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• 1999

The study has been performed for the relation between die and product in forward extrusion by the experiment. Strains of the die have been given by the simple experiment using the strain gauge located at the outer surface of the die and the history of the deformation of the die and product is given by the experiment and Lame's formula. The inner pressure of the die causes the deformation of die that affects the accuracy of dimension and shape of product. The product with accurate dimension and shape can be obtained by analysing elastic deformation of the die during process. The deformation of the die during metal forming process has been usually predicted by the experience of industrial engineer or finite element analysis. But it is difficult to predict the dimension of product at unloading and ejected states. The study has given useful results for the deformation history of the die and product through the experiment and Lame's formula at forward extrusion for solid cylinder and can be applied to the die design for product with accurate dimension.

• Transactions of Materials Processing
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• v.8 no.6
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• pp.563-568
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• 1999

The study has been performed for the relation between die and product in closed die upsetting by the experiment. The strain of die has been given by the simple experiment using the strain gauge located at the outer surface of die and the deformation history of die and product has been given by the experiment and Lame's formula. The inner pressure of die causes the deformation of die that affects the accuracy of dimension and shape of product. The product with accurate dimension and shape can be obtained by analysing elastic deformation of die during upsetting process. The deformation of die during metal forming process has been usually predicted by the experience of industrial engineers or finite element analysis. But it is difficult to predict the dimension of product at unloading and ejected states. The study has given useful result for the deformation history of die and product through the experiment and Lame's formula at closed die upsetting, and can be applied in the die design for product with accurate dimension.

• Industrial Engineering and Management Systems
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• v.8 no.1
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• pp.47-53
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• 2009

We define product line (or mix) selection problem as selecting a subset of potential product variants that can simultaneously minimize product proliferation and maintain market coverage. Selecting the most efficient product mix is a complex problem, which requires analyses of multiple criteria. This paper proposes a method based on Data Envelopment Analysis (DEA) for product line selection. Data Envelopment Analysis (DEA) is a linear programming based technique commonly used for measuring the relative performance of a group of decision making units with multiple inputs and outputs. Although DEA has been proved to be an effective evaluation tool in many fields, it has not been applied to solve the product line selection problem. In this study, we construct a five-step method that systematically adopts DEA to solve a product line selection problem. We then apply the proposed method to an existing line of staplers to provide quantitative evidence for managers to generate desirable decisions to maximize the company profits while also fulfilling market demands.

• Transactions of Materials Processing
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• v.10 no.1
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• pp.75-79
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• 2001

The study has been performed for the relation between die and product during forward extrusion by the experiment. Stains of the die have been given by the simple experiment using the strain gauge located at the outer surface of the die. The history of the deformation of the die and the product has been given by the experiment and Lame's formula. The inner pressure of the die causes the deformation of die that affects the accuracy of dimension as well as shape of the product. The product with accurate dimension and shape can be obtained by analysing elastic deformation of the die during the process. The deformation of the die during metal forming process has been usually predicted by the experience of industrial engineer or finite element analysis. But it is difficult to predict the dimension of the product at unloading and ejected states. In the present study, useful results for the deformation history of the die and the product were obtained through the experiment and Lame's formula in forward extrusion which can be applied to the die design for the product with accurate dimension.

• IE interfaces
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• v.21 no.1
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• pp.18-32
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• 2008

In recent, a general trend is observed towards more customized products and shorter product life cycles in manufacturing companies. In these companies, customers often wish to influence the product they order and to get a variant of product that meets their requirements. This environment is called as a customer-oriented manufacturing companies. This paper presents a procedure of product specification management for customer-oriented manufacturing companies by using product specification framework. This framework is founded on the product specification based product structure which is made of model, specification, function, and part. Also, a product specification management system(PSMS) is implemented by using the proposed product specification framework and is a core system in product data integration system. To illustrate an utilization of the proposed framework and procedure, a case of a ship engine product is applied. As a result, PSMS reduces delivery time and improves customer relationships. Moreover, the case shows that PSMS can be used as a tool for improving inter-department coordination within a company during product life cycle.

• Journal of Applied Biological Chemistry
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• v.59 no.4
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• pp.317-322
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• 2016

UV exposure induces matrix metalloproteinases (MMPs) and extracellular matrix-degrading enzymes expression. We studied the protective effect of Rubus occidentalis seed against UVB-generated skin photoaging using human fibroblast cells (CCD-986sk). We used an ELISA kit to measure the supernatents of procollagen type I and MMP-1 in CCD-986sk cells after they were exposed to UVB irradiation. The CCD-986sk cells that were used with RC-E/E after the UVB irradiation caused higher levels of type I procollagen and lesser levels of MMP-1 compared with the control group. Furthermore, the RC-E/E treated group showed lesser MMP-1 levels and higher procollagen type I levels than the untreated counterpart. Therefore, it can be concluded that Rubus occidentalis seed can prevent from skin photoaging.

• Proceedings of the Korea Society of Design Studies Conference
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• 2003.11a
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• pp.120-121
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• 2003