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프로세스 시간측정을 위한 활동분해구조의 고찰 및 유형화 -Review and Classification of Activity Breakdown Structure for Measuring Process Time-

최성운
  • 언어KOR
  • URLhttp://db.koreascholar.com/Article/Detail/320541
대한안전경영과학회 학술대회
2014년 대한안전경영과학회 추계학술대회 (2014.11)
pp.471-476
대한안전경영과학회 (Korea Safety Management & Science)
초록

This paper reviews an implementation strategy of activity breakdown for the assessment of process time. In addition, the study proposes the classification models for estimating the process time of Time-Driven Activity-Based Costing (TDABC) based on various types of activity breakdown structures, including activity interface perspective, activity decomposition perspective and activity priority perspective.

키워드
Activity Breakdown StructureProcess TimeTDABCInterfaceDecompositionPriority
저자
  • 최성운(가천대학교 산업공학과 교수) | Sungwoon Choi