본 연구는 고등학생을 대상으로 진로·진학 사교육 참여배경, 서비스품질, 만족도에 대한 인식을 조사하고, 이러한 요 인들이 사교육비용 및 지속성에 어떠한 영향을 미치는지 알아보는 것을 목적으로 하였다. 이를 통해 진로·진학 사교육의 전망을 탐색하고, 진로·진학 사교육이 불가피하다면, 비용을 절감하면서 좀 더 효과적으로 이루어질 수 있는 방안을 모 색하였다. 이를 위해 고등학생 576명을 대상으로 설문조사를 통해 자료를 수집하였으며, SAS 9.4 프로그램을 활용하여 자료를 분석하였다. 연구결과를 종합해보면, 진로·진학 사교육은 사교육업체가 경영 성과를 높이기 위해서 적극적으로 마케팅을 하는 시 장적 논리, 입시정책의 변화에 발맞추어 진학을 준비하고 미래의 이익을 추구하는 학생들의 대응, 공교육에서 진로·진학 지도의 미흡함이 연계되어 나타나는 현상이다. 즉, 진로·진학 사교육은 기업(기업의 이익추구 마케팅), 가계(학생/학부모 의 자구책 마련), 정부(공교육의 공공재로써 평등성 가치추구)가 각 주체의 이익을 추구하는 가운데 발생되고, 이와 관련 된 여건이 단기간에 개선되기 어렵다는 점에서 지속될 가능성이 높다. 또한 진로·진학 사교육은 서비스품질 및 만족도가 보통 이상이고, 서비스품질에 대한 확신성이 낮고, 진로선택 만족도가 낮은 경우에 비용이 높아진다. 이는 진로·진학 사 교육이 품질과 만족도를 높이기 위해 노력해야 한다는 것을 시사한다. 그리고 진로·진학 사교육의 지속성은 여학생, 대 부분의 고등학교 학생, 소득이 높은 가정의 학생, 참여배경(공교육 미흡, 입시정책 대응, 사교육마케팅)이 그 수준을 높이 고 있다. 결론적으로 진로·진학 사교육은 지속될 것으로 전망되며, 그 비용을 절감하고 효과성을 높이기 위해서는 사교 육업체, 정부, 학부모의 노력이 요구된다.

본 연구는 플라스틱 재료를 사용한 유공관 암거의 품질성능시험을 통해 간척지 농지 범용화에 적용가능 여부를 판단하였다. 직경 30mm, 50mm, 55mm의 폴리에틸렌 재질의 유공관을 사용하였으며, 품질성능평가 항목은 밀도시험, 인장강도시험, 충격강도시험, 투수시험을 실시하였다. 밀도시험결과는 모든 시험편에서 유공관 품질기준인 밀도 0.94g/㎤이상의 결과를 보였으며, 인장강도 시험은 직경 30mm와 직경 55mm는 24.5MPa이상으로 품질기준을 만족하지만, 직경 50mm 유공관에서 24.4MPa로 품질기준인 24.5MPa에 미흡하므로 보강이 필요한 것으로 나타났다. 충격강도시험은 모든 시험편에서 파괴도 5미만으로 품질기준을 만족하는 결과를 보였으며, 내면에도 이상이 없는 것으로 분석되었다. 투수시험 결과는 모든 시험편에서 품질기준인 0.1㎝/sec 이하를 만족하는 결과를 보였다. 본 연구에 적용한 주름유공관은 간척지 범용농지 에 지하배수암거로 사용이 가능한 것으로 평가되었다. 하지만 제품의 공장생산 시 품질관리가 미흡할 소지가 있으므로 현장반입 전 사전품질 관리가 필요하다고 판단된다.

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.

본 연구는 강원도 소재 동해항만에서 발생하는 미세먼지 관리를 위한 환경비용편익을 산출하는 것이다. 항구 인근에 부유하는 미세먼지의 농도는 매우 높은 편이며, 지점에 따라 국가 기준인 100μg/m3 이상으로 관측되는 곳도 있다. 시험대상 항구는 주로 석회석과 석탄을 취급함으로써 미세입자상 물질이 하역시 다량 발생한다. 연구결과 PM10을 기준으로 년간 12톤의 미세먼지가 하역작업 시 발생하는 것으로 밝혀졌다. 덧붙여서 원료물질을 비롯한 다양한 화물을 운송하는 대형차량 및 중장비는 디젤 검댕이를 발생하고, 도로먼지의 비산을 유발한다. 지방정부는 해마다 20억원 이상의 비용을 투자하여 대기중 미세먼지를 제거하고 있다. 편익대비 비용을 산출한 결과 그 효과는 최소 240%에서 최대 720%까지 얻을 수 있는 것으로 나타났다.

The purpose of this study is to develop measurement items for quality cost in service industries. Quality cost is necessary in order to evaluate quality management activities. It is clear that the quality cost in service industry is different from manufac

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 parer proposes application of quality costing system in quality improvement area. Cost of quality in quality improvement area provides a valuable of both providing the need for improvement and giving a starting point for project. WQCMS(Web-based Q-Co

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.

To protect information resources, many organizations including private corporate and government employ integrated information security systems which provide the functions of intrusion detection, firewall, and virus vaccine. In order to develop a reliable

This paper analyzes the difference between theoretical cost of quality and real world cost. Examined are the theoretical cost structure of quality, it’s measurement styles, a process based improvement strategy of quality cost, and possible adaptation of d

This paper analyzes the difference between theoretical cost of quality and real world cost. Examined are the theoretical cost structure of quality, it's measurement styles, a process based improvement strategy of quality cost, and possible adaptation of decision making concepts in enhancing the cost structure. This study will contribute to the literature in delineating an improvement process of quality cost by adjusting service policy.

  Many producers put sampling inspection policy into the way of their convenience. Examples of the convenience are irregular lot size and too small sample size. Because they don"t use a standard sampling inspection policy, they can not guarantee the quali

Recently many organization to become survival in changing marketplace, they must commit to implementing tools, systems, and quality management techniques. In this paper we develop process method of Team's problem-solving to reduce in failure costs. This paper suggest the step process how to measure quality cost reasonably that works in all types organizations. Or what is continuous improvement? Continuous improvement can be described as the continuous reduction of variation. Variation has many sources (machines, methods, materials, measurements, people, and environments) and cause (special & common in organization). As quality cost are not the answer to every organization financial, or quality-related problem, Its real results are designing & implementing quality cost system might be the answer.

Translating the "Voice of Customer" into business process is critical for developing products, services, and marketing programs that satisfy customers. Quality Function Deployment(QFD) is a technique which was born in Japan as a strategy for assuring that quality is built into new products. QFD was first used in 1972 by Kobe Shipyard of Mitsubish Heavy Industrials Ltd and was then referred to as the quality tables. After QFD is proposed, it has been applied by both many large and small companies around the world. Many studies related QFD are performed till now but study related "cost-based QFD(QFCD)" hasn't been performed actively. If cost-based QFD is not performed, the produced results will be included possibility that is not significant as well as realistic. Therefore, the purpose of this study is to improve effectiveness and efficiency for product development's result through QFD by introducing QFCD's concept, performance procedure and developed QFCD Software.

Recently many researchers contributed to the understanding of Quality Control System, but the use of economics in the design of quality assurance system is limited in treatment of the relationship between the average incoming quality level (or average process quality level) of the incoming lot and the average outgoing quality level of this lot. In this study, a traditional concept of sampling inspection plan for the quality assurance system is extended to a consideration of economic aspects in total production system by representing and analyzing the effects between proceeding and succeeding production process including inspection process. This approach recognizes that the decision at each manufacturing process (or assembly process), is to be determined not only by the cost and the average outgoing quality level of that process, but also by the input parameters of the cost and the incoming quality to the succeeding process. By analyzing the effects of the average incoming and outgoing quality, manufacturing or assembly process quality level and sampling inspection plan on the production system, mathematical models and solution technique to minimize the total production cost for a general product manufacturing system with specified average outgoing quality limit are suggested.

At present, company has to produce a product that consumer like with a competitive price, a good quality, and a fitting time to supply. Process control and quality control are very important to supply with a product uniformly and inexpensively. Process co

This paper presents an analytic method of quality function deployment(QFD) that is to maximize customer satisfaction subject to technical and economic sides in process design. We have used Wasserman's normalization method and the analytical hierarchy process(AHP) to determine the intensity of the relationship between customer requirements and process design attributes. This paper also shows cost-quality model the tradeoff between quality and cost as a linear programming(LP) with new constraints that have designated special process required allocating firstly. The cost-quality function deployment of piston ring is presented to illustrate the feasibility of such techniques.