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.

1. 서 론
2. 이론적 배경
    2.1 NDF 현상
    2.2 비용 추정
    2.3 비용추정 연구 사례 요약
3. 연구 방법
    3.1 NDF 비용 추정 연구 절차
    3.2 NDF 비용 추정 방법의 개념
    3.3 Cost 측정방법 및 Process
4. 사례 연구
    4.1 NDF 판정 기준
    4.2 NDF Cost Driver Activity 도출
    4.3 Activity Process 분석 및 NDF Cost Element정의
    4.4 NDF 비용 산출 함수 정의
    4.5 NDF 비용 산출 결과
    4.6 NDF 비용 시각화
    4.7 NDF 비용 분석 결과 Review
5. 결 론
References

• Jewang Lee(한양대학교 일반대학원 경영컨설팅학과) | 이제왕
• Jungwoo Lee(NH농협금융지주 NH금융연구소) | 이정우
• Chang Hee Han(한양대학교 경상대학 경영학부) | 한창희 Corresponding Author