The purpose of this study is to figure out the impacts of technological innovation and cost management on productivity in small shipping industries to come up with developmental implications. To achieve this, a survey was carried out to 150 workers in small shipbuilding industries through April 2 to April 20, 2012. As for findings stated above, technological innovation and cost management in the Korean small shipbuilding industries were key factors that elevate financial and non-financial productivity. In the light of low technological prowess and cost structure of small shipbuilding industries, their productivity can be improved when intensive cost management with production factor technology as know-how is realized through quality management, which product development technology is the top priority as an independent niche strategy. Consequently, the combination of infrastructures in small shipbuilding industries with continuous efforts for cost reduction by the link to the systematized structure can't only secure their independent competitiveness, but raise their productivity.

In this study, a survey was carried out on 150 workers in the small shipping industry through April 2 to April 20, 2012, with the purpose of figuring out the impacts of technological innovation and cost management on productivity in the small shipping industry to put forward developmental implications. Findings stated above confirm technological innovation factors and cost management factors of our small shipping industry were key factors that elevate financial and non-financial productivity. In the light of low technological prowess and cost structure of small shipping industry, this means that its productivity can be improved when cost management with production factor technology come true as know-how through quality control, which product development technology is the top priority, and intensive cost management with independent niche strategies. Consequently, this implies that when efforts for continuous cost reduction are accompanied by the link of the substructure as an infrastructure of small shipping industry to the systematized structure, its own competitiveness can not only be secured, but its productivity can raised.

In medium and small firm, the management system which is simple and where there is a practicality is required Ill)re than the management system which is complicated and minute of the centered around large company so that the introduction of the standard costs can be activated and it can be usefully used as a tool of management decisions. A difference between the standard costs introduction plan proposed in this paper and the preexistance study literature are as follows. In this paper, by breaking from the whole cost accounting aiming at all item, that is the traditional introduction method, and presenting the product cost accounting method by group the standards setting object was minimized and simplified. In this way, if the standards setting object is simplified, it is quick at the perimeter environment change as the little man power and flexibly it corresponds to and the cost information calculation which is exact with the setting up and maintenance of the efficient cost standard becomes available. As a result of applying for real through S corp., the usability of the method that the standard costs introduction method proposed in this paper produced the standard costs relatively short within period, it manages was verified. And the standard costs introduction method proposed in this paper went by the various cost information for each products, the management class did the management will decision which was objective and reasonable in the putting first.

대규모 국방획득사업의 성공측도는 사업 일정과 비용을 효과적으로 관라하여 작전요구성능을 만족하는 것이며，사업의 효과적 일정 및 비용 관리를 위하여 사업성과관리체계(EVMS，eartned value management system)가 도입되었다. 사업성과관리체계(EVMS)는 실비용(AC, actual cost)의 신뢰성을 확보하기 위하여 기업의 경영정보시스템(MIS, management information system)으로부터 원가정보블 제공받도록 발전하였으며，사업성과관리체계의 축적된 실비용 정보를 원가정산시 훨용하고자 하는 연구가 진행되었다. 그러나 기업의 경영정보시스템내 원가정보의 강제적 제출은 영업비밀에 속하는 지적재산권 분쟁의 소지가 있다. 본 논문은 사엽성과관리체계와 원가정산 사스템 통합에 영향을 미치는 요인들을 지적재산권음 고려하여 분석하였다.

The current standard cost for recycling applied under the Extended Producer Responsibility(EPR) institution, is not coping with continuously increased number of obligatory subject items as well as a variety of variable cost changing factors regarding the recycling treatment cost caused by price fluctuation such as increased material and labor cost entirely across the society; changes in recycling treatment process following the developing technologies; and changes in the required work forces and equipments followed by the trends of automated facilities. Despite such various cost fluctuation factors, the current EPR is not coping with the trends, making the re-calculation process difficult, which causes differences between the real treatment cost for recycling. In this study, the analysis was made on main factors affecting on the related cost and the related price changing index was calculated, by conducting the influence evaluation on the standard cost factors of the current standard cost for recycling. Through theses results, more objective standard will be set for the re-calculation of standard cost for recycling to greatly contribute to setting up the midterm and long-term strategies in the future towards efficient institution.

Now days, the marketing environment is rapidly changed. Therefore, a lot of companies try to reduce production cost. Especially, Design is a important activities in new product development. While the concepts of design for manufacturable and concurrent engineering have made significant advances in integrating the design function with other areas in the firm. There are still major gaps in timely and accurate costing information available to designers. Inappropriate design could result in high redesign cost and delay in product relation. The generation of design and improvement is a time-consuming and mentally exhaustion process. It involves combining design features to generate as many potential design as possible. As not all features combinations are feasible, decision-makers have to narrow down the potential solutions and subsequently select appropriate design for further development. This new study is composed of 3 steps aiming at the Low Cost Design of the product. The three steps are consisted that setting up the target Cost, estimating the current functional cost, the design of a unit's reviewing according to the priority of the difference between the target cost and the functional cost.

농작업을 수탁 대행하는 경제주체에 있어서 사업운영상 가장 중요한 문제가 되는 것은 농작업수탁요 금 즉, 농기계임작업요금의 설정이 문제이다. 그리고 농기계 수탁작업의 주체는 농협, 지방자치단체, 농 업경영인 등으로 다양하며, 따라서 임작업료의 요금설정체계도 다양하다. 본 연구에서는 원가회계의 측 면에서 농업기계임작업의 요금설정방식으로서 원가계산모형을 활용하는 경우의 유용성과 문제점을 분명 히 하고, 원가계산 시스템과 원가정보를 이용한 요금설정방식의 이론적 타당성을 제시하고자 한다.

The objective of this study was to analyze the effects of non-offered meal on waste reduction in foodservice. To this end, the quantity of non-offered meal before and after Quality Improvement(QI) activity was analyzed, and employee satisfaction with foodservice was investigated. Statistical data analyses can be summarized as follows: The daily quantity of non-offered meal decreased significantly after QI(p<0.001)(27.80±3.14㎏ before QI and 7.22±4.17㎏ after QI). Among 7 items related to employee satisfaction, kindness of meal service staffs improved significantly after QI(p<0.05)(4.05±0.74 before QI and 4.21±0.17 after QI). No significant difference was found in the variety of menus, or cooking/seasoning of food, and there seemed to be greater satisfaction with taste of food after QI.

농산물의 비용계산에서 생산비는 농산물의 적정가격 결정, 농업정책수립의 기초자료 및 농가지도의 중요한 지표로 활용되어 왔지만, 개별 농업경영체의 경영계획수립, 경영진단 등을 위해서는 원가개념의 도입이 필요하다. 그러나 농업부문의 비용계산에서 원가회계의 도입은 이루어지지 않고 있다. 본 연구에서는 농산물생산비의 목적, 개념, 대상, 기간 등에서 농산물의 원가 산출의 기준이 되는 원가계산준칙과 관련된 문제점을 비판적으로 검토하여 농산물의 비용계산을 위한 원가회계의 기본방향을 제시하였다.

  Motorola developed the framework of six sigma in 1987. In these days, many companies adapt this powerful tool. In 1996, six sigma was introduced to the Korean companies as a management innovation tool. This study shows case study of ‘Champion Project’ w

The main purpose of this paper is to develop the Management Resource Analysis System for KOTRA which is based on Activity Based Costing(ABC), Because the products and services of KOTRA are exclusive and include a government subsidy, we need develop a diff

The 5 working day's a week increase to fixed cost. Specially, the small & medium size company more increase to manufacturing cost. The introduction of 5 working day's rule influence to labor cost in manufacturing cost. Also, it make disappearance to fixed cost of 0.5 working day. Almost manufacturing company expect to have difficulty in product cost. The case of japan, many manufacturing company move to Asian countries after introduction of 5 working day's a week rule. The purpose of this study are the analysis of change product cost and suggest to solutions of productivity for a type of industries..