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.

최근 U-Tour 프로젝트들이 활발하게 진행되면서 모바일 디바이스를 이용하여 개인화된 콘텐츠를 제공하기 위한 시스템들이 개발되고 있다. 하지만 대부분의 시스템들이 모바일 디바이스에 저장되어 있는 콘텐츠만을 단방향으로 서비스하기 때문에 실시간으로 인터렉티브한 콘텐츠를 제공하기가 어렵다. 또한 개인화 서비스는 이메일 발송이나, 관람한 콘텐츠를 개인의 메모리에 저장하는 정도의 제한적인 기능만을 제공하는데 그치고 있다. 본 연구에서는 이러한 문제점들을 해결하기 위하여 스마트 RFID 기술을 이용하여 개인화 콘텐츠를 제공할 수 있는 PCPS(Personalized Contents Providing System)을 개발하였다. 본 시스템은 무선 네트워크를 통해 서버에 저장된 다양한 콘텐츠를 실시간으로 모바일 디바이스를 통하여 인터렉티브하게 제공할 수 있고, 사용자 컨텍스트를 기반으로 선호도를 분석하여 개인화된 콘텐츠를 제공할 수 있다.