IPS(Ideal Production System) is a strategic cost management establishing ideal target cost, innovating cost structure and reduction. However, IPS was commonly used in assembly industry acquiring components and using them to assemble vehicles etc. Applying IPS to steel industry is a new try and not easy because cost elements in flow manufacturing are clustered and obfuscated in a complicated way. This paper proposes ICM (Ideal Cost Management) method adaptive to steel industry. One of the biggest advantages is that ICM could classify and categorize costs in detail according to accounts and manufacturing machines. Based on ICM information, steps of extracting and maximizing ideas are followed effectively. From 2013, ICM was applied successfully to POSCO Pohang Steel Works 38 factories.

1. 서 론
 2. 연구내용 및 방법
  2.1 연구내용
  2.2 연구방법
 3. 전략적 원가경영(SCMS) 고찰
  3.1 SCMS 추진 Concept
  3.2 SCMS 정의
  3.3 SCMS 추진 Process
  3.4 SCMS 특징
  3.4 SCMS 주요 기법
 4. 이상목표관리시스템(IPS) 고찰
  4.1 IPS 정의
  4.2 IPS 특징
  4.3 IPS 4가지 개념
  4.4 IPS 구조
  4.5 IPS 원가계산 방식의 특징
  4.6 이상 Cost 달성 목표 설정
  4.7 IPS 전개 방법
 3.5 IPS 기업별 적용 결과
 5. 이상원가관리(ICM) 개발 적용
  5.1 이상원가(ICM) 개발 배경
  5.2 ICM 정의
  5.2 ICM 구조
  5.3 ICM 전개순서
  5.3 1단계 ICM 워크숍 양식
  5.4 1단계 ICM 양식 효과분석
  5.5 2단계 ICM 워크숍 양식 개선
  5.6 ICM 활동
 6. 결 론
 7. References

• 김종욱(POSCO) | Jong-Ouk Kim
• 방찬석(POSCO) | Chan-Seok Bahng
• 김창은(명지대학교 산업경영공학과) | Chang-Eun Kim Corresponding Author