Many companies have endeavored to build a quality cost management system in order to be more productive business organization. This study shows the detail procedures of constructing a quality cost management system which is believed to be appropriate for their business system. That is, the method to calculate the quality cost and the linking logic between the quality improvement and its financial impact are explained based on a particular industry case. In this sense, the changes of business performance measures such as market share, customer satisfaction, etc. were analyzed in the longitudinal perspective for the consecutive 4 years (2003~2006). As the quantitative results of this study, the improvement activities based on the quality cost management system resulted in the 32% reduction of quality cost and the 121% increase of business profit, compared 2005 with 2006. In the qualitative perspective, the successive practice of quality cost reduction and the job information sharing in business unit were obtained by providing the best practices and bench-marking cases. Finally, the customer satisfaction has increased so that the customer-friendly management system has been accomplished. With these efforts, the 3.4% increase of the market share and the 3% increase of the customer satisfaction were obtained in 2005. As the future study, the current study can be extended to the concept of COPQ (cost of poor quality) which focuses on the hidden quality cost of the whole business activities. Such extension of analysis will help us understand the wider role of a quality cost management system in the business.

This paper proposes a computation model of the quantity supplied to optimize inventory costs for the fast fashion. The model is based on a forecasting, a store and production capacity, an assortment planning and quick response model for fast fashion retai

The purpose of this study was to understand interrelationships among switching costs, customer satisfaction, and switching intent in a family restaurant. Based on a total of 427 customers obtained from empirical research, this study reviewed the reliability and fitness of the research model and verified a total of five hypotheses using the Amos program. The hypothesized relationships in the model were tested simultaneously by using a structural equation model (SEM). The proposed model provided an adequate fit to the data, χ2=137.881 (df=50); p〈 .001; CMIN/df 2.758; GFI= .947; AGFI= .919, NFI= .965; IFI= .978; TLI= .970; CFI= .978; RMR= .047; RMSEA= .064. The results showed that switching cost (β= .123) in a family restaurant had a positive (+) influence upon customer satisfaction. Further, switching cost had a significantly negative (-) effect on switching intent (β= -.414). In addition, there were moderating effects related to customer knowledge and variety seeking orientation in terms of the causal relationships between switching costs, customer satisfaction, and switching intent. Limitations and future research directions are also discussed.

In order to meet the national standard and public needs for Seoul Metro subway, air purification has been taken into a consistent consideration with the addition of high quality control facilities. This work focuses on the review of the cost effectiveness to improve the air filtration of an MVAC (mechanical ventilation & air conditioning) in a field subway. The inflow PM₁₀ and PM_2.5 into the test MVAC chamber were 19.4 kg/yr and 8.9 kg/yr respectively. It corresponds to the environmental cost of 5,857,000 won for PM₁₀ and 6,608,000 won for PM_2.5 every year. While the current filtration system collects approximately 55% of the inlet PM₁₀ and 35% of PM_2.5, a new lay-out showed 80% for PM₁₀ and 55% for PM_2.5. The new design presented the environmental benefit for PM10 with 1,464,000 won, whilst the additional cost required 3,192,744 won. In the future, however, the increase of environmental benefits for the indoor dust over the atmospheric aerosols will more or less compensate the potential cost.

Previous researches have focused on the efficiency of project execution and the satisfaction of internal customers in view of the fact that a project is successful if any defects are not found in the short-term performance test of the project final outcom

도시가 점점 거대화가 되어감에 따라 지역경제의 측면에서는 지역의 생산량을 증가시키는 긍정적 결과와 함께 환경오염, 교통혼잡과 같은 부정적인 사회적 문제들을 가져왔다. 이러한 현상에 대하여 Cervero(2000)은 "도시의 물리적인 구조와 형태는 경제적인 성과와 비용을 동시에 내포하고 있다."고 주장하였다. Cervero가 주장한 내용을 살펴보면 '도시가 점점 거대화가 되어감에 따라 경제적인 성과인 지역의 생산량, 규모의 경제, 집적경제의 효과가 증가되는 긍정적인 효과가 나타나지만, 반면에 환경오염, 교통 혼잡과 같은 경제적 비용(손실비용)도 동시에 발생하게 되었다.'라고 언급하고 있다. 이는 경제적 성과 측면의 긍정적 효과뿐만 아니라 이로 인해 발생하는 환경오염 및 교통 혼잡과 같은 경제적 비용에 대한 손실도 감안해야 한다는 것이다. 이에 본 연구에서는 서울과 같은 대도시에서 가장 대표적인 경제적 비용인 교통혼잡비용과 도시의 물리적 구조를 대변하는 형태변수와의 관계를 실증분석하고 시사점을 제시하고자 한다. 실증분석을 위한 영향 모형개발 결과, GRDP(0.604), 인구(0.582), 고용지니계수(0.296), 인구지니계수(0.254)순으로 교통혼잡비용을 발생시키고 있는 것으로 나타났다. GRDP 및 인구와 같은 지역의 규모를 대변하는 요인이 집중할 경우 도시가 혼잡해지며, 지니계수(인구 고용)와 같은 지역간 불균등을 대변하는 요인이 증가할수록 고용관련 이동의 증가로 인해 교통혼잡비용이 증가하는 것으로 분석되었다. 인구와 고용 모두가 지리적으로 특정지역에 편중되면 발생하는 현상으로 판단된다.

The successful and sustainable growth of SMEs depends on their ability of strengthen their competitiveness in quality and cost and service more than anything else as a fundamental of operation. Among these key competitive factors of SMEs, quality is the most critical factor in manufacturing business fields. There are many different ways to improve the quality performance but it needs proper management decision to choose the best way what can maximize outputs with minimum inputs. And it needs effective measurement methods and some indicators to analysis the quality performance properly. The quality cost is one of the simplest key indicators to measure the quality performance and the effectiveness of quality related management decisions. In this study, through survey on local SMEs, we found that their average annual quality cost ratio versus turnover - total amount of annual quality cost divided by annual turnover - is around 3.69% excluded some SME's performances what have different quality control measures with others. And we found some results what corresponded with the early studies on the correlations between those categorized quality costs factors and some discrepancies between some of the literature model and the early case study results as follows. There were negative correlations between the Prevention costs and the External failure costs, and the Appraisal costs and the External failure costs, and there was positive correlation between the Appraisal costs and Internal failure costs same as early studies. But, we couldn't found any strong negative correlations between the Cost of control - Prevention costs & Appraisal costs - and the Cost of Failure of control - Internal & External failure costs -.

This study contain below two contents. First, this study analyse an effect of consciousness of the quality cost for quality cost activity. Second, this study analyse an effect of quality cost activity for productivity improvement. The empirical result of this study is meaning that quality cost consciousness effects productivity improvement by quality cost activity. Therefore, this paper emphasize consciousness of quality cost for productivity improvement.

농산물 수출과 관련된 분석은 자료의 부족 때문에 피상적인 분석 이상 나아가기가 쉽지 않았다. 분석을 하더라도 간접적인 자료만을 활용한 분석이어서 해석상의 한계가 많았다. 이 연구는 수출업체의 실제 수 출실적 자료를 분석하였다. 분석 결과, 농가의 평균수취율은 72.3%로 나타났지만 거리에 따른 운송비 때 문에 지역에 따라 차이가 났다. 수출농가의 소득률은 전반적으로 국내에 출하하는 농가에 비해 높게 나타 났으며 수출비중이 높을수록 소득률은 상승하는 것으로 나타났다. 또한, 수출단가와 비용을 분석한 결과, 정부와 지자체의 보조금이 없을 경우 수출업체의 채산성은 크게 악화되는 것으로 나타났다.

This paper examines the applicability of formal safety assessment to the passenger ships. This is followed by an analysis of passenger ship characteristics and a proposed formal safety assessment methodology. Five interlocking steps are described to construct a safety model including novel risk assessment, cost-benefit analysis and decision-making approaches. A case study is carried out in order to demonstrate the proposed methodology. Further development in formal safety assessment in the context of passenger ship safety is finally discussed in detail.

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.

The provisions regarding the standard cost for recycling stated under the Extended Producer Responsibility (EPR) since 2002, include different and complicated obligatory steps to be taken on a variety of subject items regarding the collection, the transportation and the treatment, making the corporations face in their calculating and executing the standard cost. This study presents more objective calculation scope and standard for the purpose of efficient operation of the standard cost for recycling, in consideration of the general industry perception toward cost issue as well as domestic/overseas case studies regarding the standard cost for recycling. Besides, the study presents the checking items and the calculation contents per step to calculate the standard cost for recycling. Therefore, it is expected not only to be used as the objective standard to calculate the standard cost for recycling, but also to contribute to increasing the work efficiency in the following ongoing re-calculation process and to maintaining the consistent operation of the institution.

The commission assessment and cost analysis of a measuring rate system of food waste were performed to account a total budget. The selling price of tax clearance was between about 240 wons and 270 wons, a vinyl bag was sold at from about 260 wons to 290 wons, based on a vessel size of 5L. After one year the measured rate system was enforced, the total cost for buying vessels in the Daejeon metropolitan city area was accounted about 720 million wons. Purchasing cost of bar code tax clearance and vinyl bags were decreased to 215 million wons due to the reduction rate, while the selling cost was increased to 328 million wons, compared with the existing cost. Therefore, the total saving cost was 2,639 million wons per year in the city.

우리나라에서 약물범죄는 다른 범죄에 비하여 상대적으로 발생률이 낮았기 때문에 그 심각성에 대하여 인식이 부족하였다. 그러나 최근의 경향을 살펴보면, 약물범죄는 증가양상에 있으며, 특히 암수범죄의 가능성이 높다는 점에서 문제가 된다. 또한 약물범죄는 재범성이 높기 때문에 다른 범죄보다도 예방에서 통제에 이르는 종합적인 대책을 강구할 필요성이 제기된다. 그러나 이에 앞서 선행되어야 할 것은 약물범죄가 유발하는 형사사법비용의 추정이다. 약물범죄로 인한 형사사법 비용을 추정하게 되면, 약물범죄와 관련한 정부정책의 방향과 목표를 설정함에 있어 중요한 지침을 설정할 수 있고, 약물범죄를 줄이려는 프로그램의 비용 효율성에 대한 구체적인 답을 제공할 수도 있다. 따라서 이 연구는 형사사법 기관인 경찰, 검찰, 법원, 교정에서 소요되는 약물범죄의 비용을 추산하였다. 2007년에서 2009년 까지 약물범죄에 대한 형사사법 비용을 추산한 결과 2007년의 경우 마약류 범죄자 1인에게 소요된 형사사법 비용은 42,114,292원으로 추산되었으며, 유해화학물질 범죄자 1인에게 소요된 형사사법 비용은 41,814,221원으로 추산되었다. 2008년의 경우 마약류 범죄자 1인에게 소요된 형사사법 비용은 43,476,711원으로 추산되었으며, 유해화학물질 범죄자 1인에게 소 요된 형사사법 비용은 42,794,890원으로 추산되었다. 2009년의 경우 마약류 범죄자 1인에게 소요된 형사사법 비용은 42,539,227원으로 추산되었으며, 유해화학물 질 범죄자 1인에게 소요된 형사사법 비용은 41,902,787원으로 추산되었다. 약물 범죄의 형사사법 비용을 추산한 이 연구는 우리나라에서 약물범죄로 인해 발생 하는 형사사법 비용이 어느 정도인지를 파악한 초기연구로서 의의를 갖는다. 그 러나 다른 범죄에 비하여 약물범죄의 상대적 중요성이나 위험성 등을 고려하여 가중치를 적용하지 못했다는 한계를 가지고 있는 것도 사실이다.

This study presents a single machine scheduling algorithm to minimize total cost(lateness cost, earliness cost and failure cost) by controlling machining speed. Generally, production scheduling uses the information of process planning and machining speed