The study proposes multiple TRIZ contradiction solution strategies for addressing PC (Physical Contradiction) and TC (Technical Contradiction) by implementing TRIZ cause-and-effect tree. The problem associated with TC of the ends is solved by PC of means which employs a causal relationship between causes and effects. The TRIZ contradiction solution strategies demonstrated in this research are classified into 3 types of combined strategy as follows: 1. To-Be PC and AS-Is PC, 2.To-Be PC and As-Is TC, 3.As-Is PC and To-Be TC. The combined strategy of To-Be PC and As-Is PC is similar to a divide-and-conquer technique. This strategy adopts parallel strategies using 4 separation principles in time, in space, between parts and the whole, and upon condition of two reversed-PCs. Moreover, its application elucidates the conflict relationship of two TCs from the study. The integrated 4 separation principles and 40 inventive principles present an effective synergy effect from the combination, and further addresses the problems in the TRIZ contradiction resolution strategies. Combined strategy of To-Be PC and As-Is TC implements the 40 inventive principles that To-Be PC of the means resolves the As-Is TC of the ends. Combined strategy of As-Is PC and To-Be TC also uses inventive principles to the As-Is PC of the means to solve the To-Be TC of the ends. In addition, propositional and logical relationship of necessary and sufficient conditions between TC and PC is used to support the validity of 3 TRIZ contradiction solution strategies. In addition, 3 other strategies of necessary and sufficient conditions validate the contraposition relationship of the truth table. This study discusses TRIZ case studies from National Quality Circle Contest from the years between 2011 and 2014 to provide the usage guidelines of TRIZ contradiction solutions for quality purposes. Examining analysis from the case studies and investigating combined strategies allows the users to obtain comprehensive understanding.

This paper introduces the Hierarchical Decomposition Mapping Diagram (HDMD) that represents the systematic architecture of axiomatic design. HDMD is composed of the contents of module symbol and the independence/dependence relationship between FRs (Functional Requirements) and DPs (Design Parameters). The examples presented in this paper show the strength of the diagrams in comparison with other studies of systematic architectural representation tools, such as hierarchical diagram, module-junction diagram and system flow diagram.

This research presents efficient use of coverage factor of expanded uncertainty. Process Capability Indexes(PCIs) are newly introduced in this paper to take in consideration of either including correction and uncertainty of calibration or not for deciding bilateral specification, upper specificand and lower specification.

This research introduces the Financial Effect Measurement (FEM) models which measures both the improvement and the innovation performance of Quality Control Circle (QCC) and activities of Six Sigma. Concepts and principle of Comprehensive Income Statement (CIS), Balanced Scorecard (BSC), Time-Driven Activity Based-Costing (TDABC) and Total Productive Maintenance (TPM) are applied in order to develop the 4 FEM models presented in this paper. First of all, FEM using CIS depicts the improvement effects of production capacity and yield using relationships between demand and supply, and line balancing efficiency between bottleneck process and non-bottleneck processes . Secondly, cause-and-effect relation of Key Performance Indicator (KPI) is used to present Critical Success Factor (CSF) effects for QC Story 15 steps of QCC and DMAIC (Define, Measure, Analyze, Improve, and Control) of Six Sigma. The next is FEM model for service management innovation activities that uses TDABC to calculate the time-driven effect for improving the indirect activities according to the cost object. Lastly, FEM model for TPM activities presents the interpretation of improvement effect model of TPM Capital Expenditure (CAPEX) and Operating Expenditure (OPEX) maintenance using profit, cash and Economic Added Value (EVA) as metrics of enterprise values. To better understand and further investigate FEMs, recent cases on National Quality Circle Contest are used to evaluate new financial effect measurement developed in this paper.

This study introduces the methods to apply and develop the integrated Cost of Quality (COQ) and Time-Driven Activity-Based Costing (TDABC) model for seeking not only quality improvement but also reduction of overhead cost. Inefficient and uneconomical COQ activities can be identified by using time driver which also maximizes the quality improvement for Prevention-Appraisal- Failure (PAF) quality costs. In contrast, reduction of the indirect cost of unused capacity resource using Quality Cost Capacity Ratio (QCCR) of TDABC minimizes overhead cost for COQ activities. In addition, linkage between Overall Equipment Effective (OEE) and Time Driver develops the integrated system of Total Productive Maintenance (TPM) and TDABC model. Lean OEE maximizes when an Unused Time (UT) of TDABC that are TPM losses and lean wastes reduces whereas the TPM Cost Capacity Ratio (TCCR) of TDABC minimizes indirect cost for non-value added TPM activities. Numerical examples are derived to better understand the proposed COQ/TDABC model and TPM/TDABC model from this paper. From the proposed model, process mapping and time driver of TDABC are known to lessen indirect cost from general ledger of comprehensive income statement with a better quality innovation and improvement of equipment.

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.

The purpose of this study is to implement and develop the integrated Economic Value Added (EVA) and Time-Driven Activity-Based Costing (TDABC) model to seek both improvement of Net Operating Profit Less Adjusted Tax (NOPLAT) and reduction of Capital Charge (CC). Net Operating Profit Less Adjusted Tax (NOPLAT) can be maximized by reducing the indirect cost of an unused resource capacity increased by Cost Capacity Ratio (CCR) of TDABC. On the other hand, Capital Charge (CC) can be minimized by improving the efficiency of Invested Capital (IC) considered by Weighted Average Cost of Capital (WACC) of EVA. In addition, the integrated system of TDABC using Balance Scorecard (BSC) and EVA is developed by linking between the lagging indicators and the three leading indicators. The three leading indicators include customer, internal process and growth and learning perspectives whereas the lagging indicator includes NOPLAT and CC in terms of financial perspective. When the Critical Success Factor (CSF) of BSC is cascading as a cause and an effect relationship, time driver of TDABC and capital driver of EVA can be used efficiently as Key Performance Indicator (KPI) of BSC. For a better understanding of the proposed EVA/TDABC model and BSC/EVA/TDABC model, numerical examples are derived from this paper. From the proposed model, the time driver of TDABC and the capital driver of EVA are known to lessen indirect cost from comprehensive income statement when increasing the efficiency of operating IC from the statement of financial position with unified KPI cascading of aligned BSC CSFs.

The purpose of this research is to implement and develop the Economic Cost Driver Size(ECDS) extended model to determine the optimal cash driver size with measurement complexity cost and allocation fail cost. ECDS model can be used to seek both measurement accuracy and time efficiency of the Activity-Base Costing (ABC). The study also develops Activity Priority Number (APN) to evaluate the importance of nonvalue-added activities improvement and to determine the representative cost driver of value-added activities when applying ECDS model. APN consists of Severity Priority Number (SPN), Undetectablitiy Priority Number (UPN) and Occurrence Priority Number (OPN). APN can be obtained from lower-stream activity, current activity, upper-stream activity in terms of hierarchical dependency of SIPOC (Supplier, Input, Process, Output, and Customer). In order to seek both efficiency of invested capital and reduction of overhead cost, the paper proposes the integrated ABC and Economic Value Added (EVA) model using redesigned ABC-based statement of comprehensive income and EVA-based statement of financial position. For a better understanding of the proposed ABC-EVA integrated model, numerical examples are demonstrated in this paper. Cost drivers of ABC and capital drivers of EVA in the proposed model can be used to reduce activity overhead cost from ABC-based statement of comprehensive income and to lessen activity capital charge from EVA-based statement of financial position.

This research discusses the characteristics and the implementation strategies for two types of quality metrics to analyze innovation effects in six sigma projects: fixed specification type and moving specification type. Zst, Ppk are quality metrics of fixed specification type that are influenced by predetermined specification. In contrast, the quality metrics of moving specification type such as Strictly Standardized Mean Difference(SSMD), Z-Score, F-Statistic and t-Statistic are independent from predetermined specification. Zst sigma level obtains defective rates of Parts Per Million(PPM) and Defects Per Million Opportunities(DPMO). However, the defective rates between different industrial sectors are incomparable due to their own technological inherence. In order to explore relative method to compare defective rates between different industrial sectors, the ratio of specification and natural tolerance called, Ppk, is used. The drawback of this Ppk metric is that it is highly dependent on the specification. The metrics of F-Statistic and t-Statistic identify innovation effect by comparing before-and-after of accuracy and precision. These statistics are not affected by specification, but affected by type of statistical distribution models and sample size. Hence, statistical significance determined by above two statistics cannot give a same conclusion as practical significance. In conclusion, SSMD and Z-Score are the best quality metrics that are uninfluenced by fixed specification, theoretical distribution model and arbitrary sample size. Those metrics also identify the innovation effects for before-and-after of accuracy and precision. It is beneficial to use SSMD and Z-Score methods along with popular methods of Zst sigma level and Ppk that are commonly employed in six sigma projects. The case studies from national six sigma contest from 2011 to 2012 are proposed and analyzed to provide the guidelines for the usage of quality metrics for quality practitioners.

The aim of this study is to investigate and develop the extended models for Economic Cash Amount(ECA), Cash Break Even-Point(BEP), and Cash Flow Statement(CFS) by referencing systematic literature review in the field. The study develops three extended models to determine the optimal cash amount: ECA model with interest opportunity cost, financing transaction cost and financing fail cost, ECA model with daily cash supply and interest opportunity cost, ECA model with financing fail cost and interest opportunity cost. Earnings Before Interests, Tax, Depreciation and Amortization(EBITDA) is obtained by subtracting noncash depreciation costs from Earning Before Interest and Tax(EBIT), which is efficient metric to evaluate operating cash flow. The research also develops two extended Cash BEP models, considered as interest and corporate tax, in order to indentify the break-even point as EBITDA equals zero. Furthermore, this paper proposes the modified version of CFS by introducing the reclassification of operating and financing accounts in the statement of financial position. In addition, the study also present the reclassification of five types of profit, such as gross profit, EBIT, ordinary profit, special profit, and net profit within the statement of comprehensive income. In order to provide a better understanding of the proposed cash flow models, numerical examples, such as two-sample t test and Analysis of Variance(ANOVA), are presented to demonstrate the statistical significance according to the industrial types for net working capital(i.e cash-to-cash), net profit, operating cash flow and free cash flow.

The research is to evaluate the statistical difference between K-GAAP(Generally Accepted Account Principles) in 2008 year and K-IFRS(International Financial Reporting Standards) in 2012 year. H Motor Company, S Electronics and L Electronics are the three representative firms adopting K-GAAP and K-IFRS in Korea. The x2 homogeneous test are used to identify the reduction of the number of account items of four financial statements such as Statement of Financial Position(SFP), Statement of Comprehensive Income(SCI), Statement of Cash Flow(SCF), and Statement of Change in Equity(SCE) between K-GAAP and K-IFRS.

In this paper, we provide application strategies of representative finance and investment metrics using breakdown properties of Return On Equity(ROE). The research discusses the relationship of ROE for finance and investment metrics such as Return On Asset(ROA), Return On Invested Capital(ROIC), Price Book Ratio(PBR), and Price Earning Ratio(PER). Furthermore, we provide three different perspectives of its purpose and utility of Residual Income(RI) Models, Market Value(MV) Models and Enterprise Value(EV) Models.

The paper reviews gauge R&R studies by two-factor mixed models including random and fixed factors. The two-factor mixed models include restricted models and unrestricted models considering the interaction of two factors. This study also classifies the models according to the number of factors, and the combination of various factors such as random factor, fixed factor, block factor and repetition type.

The paper presents the measurement split split-plot models for saving the time and cost. The split split-plot designs developed are efficiently used to estimating the gauge R&R(Reproducibility & Repeatability) when the completely randomized design of all factors(such as high pressure and temperature) is expensive and time consuming. The models studied include three split split-plots considering the type of experimental units.

This paper presents the optimization steps with weight and importance of estimated characteristic values in the multiresponse surface analysis(MRA). The research introduces the shape parameter of individual desirability function for relaxation and tighening of specification bounds. The study also proposes the combinded desirability function using arithmetic, geometric and harmonic means considering the measurement unit and numerical pattern.

The research develops measurement processes for estimating and evaluating the gauge R&R(Reproducibility & Repeatability) using ANOVA(Analysis of Variance) of experimental design tools. The ten-step processes developed include experimental goal setting, the selection of characteristics(factors, levels), data model, ANOVA, EMS(Expected Mean Square), estimation of gauge precisions, and evaluation indexes. The three-factor combined measurement models are presented to show the processes developed in this paper.

초 록 The research proposes two calculation methods for estimating the overall, within and between standard deviation of population. These standard deviations can be used to evaluate the process capability and performance indexes. The guidelines for using Cpk and Ppk according to the pattern of common and assignable causes are presented.

The paper contributes deriving the confidence intervals according to the use types of hypothesis tests. The guidelines of usuage on the types of hypothesis tests and interval estimation are proposed. These formulars can be used to evaluate the effects of quality improvement activity.

This study proposes the generation mechanism of various design matrix using generalized linear model for design of experiment. Design generation method of GLM analysis, factorial design(FD) with center points, ANOVA design with lack-of-fit test, and response surface design are introduced. In central composite(CC) design, orthogonal blocking and fractional factorial design(FFD) are presented. We compare the design of Box-Benhken(BB) and face-centred central compsite design.

The present study proposes the various hypothesis tests and interval estimations for homogeneous and heterogeneous populations in the continuous and discrete process. These results can be used to complement the QC story 15 steps for quality improvement circle and DMAIC processes for six sigma innovation.