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 purports to investigate the statistical basic principles through "TRIZ-used 6-sigma integrated activity design" and further, to raise "the importance of measuring technical innovative activities based on 6-sigma integrated design methodology by organization". This paper intends to investigate how the activities of the best conditions, which are necessary for the stage of 6-sigma design, are chosen in the TPM-based 6-sigma integration activities. And it will examine the options, when used together with other technique, in the probability statistical methodology. Through the combination of the situations which are chosen when activity techniques, which are mostly used for production and technology, and 6-sigma integration activities are used together, it intends to practically use as the basic data for company standards.

Lately, TPM Activity is demanded role as management innovation out of category in productive maintenance. Many food enterprises in domestic execute TPM Activity, it is needful for application of efficient method. The object of food safety is very important in food enterprises. This paper is presented the efficient application method of HACCP System in TPM Activity.