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김태완,하병권,김태완 한국전산회계학회 2023 電算會計硏究 Vol.21 No.3
[Purpose]If activity-based cost calculation is a cost calculation method that can be applied to blue-chip companies with advanced ERP systems, TDABC is a relatively easy and simple cost calculation method that can be applied even to a small number of SMEs. This study attempted to confirm the usefulness of TDABC by analyzing the difference between the time-active cost calculation (TDABC) method and the existing cost calculation method based on the cost data of S, a case company in the automobile parts manufacturing industry. [Methodology]Unlike the traditional cost calculation of case company S, the process time was calculated by applying the TDABC system by the time equation. Through this, not only the actual operation level was divided into usage time and idle time, but also cost reduction and profit rate improvement measures were prepared by dividing the cost into usage cost and idle cost. [Findings]Summarizing the analysis results of this study, for case companies, the operating margin based on traditional cost calculations was 2.8%, whereas the TDABC system was analyzed as 6.7% of the operating margin for the cost of use, excluding idle costs. In other words, the cost of the TDABC system is a way to increase the operating margin along with the reduction of the idle cost sector. Therefore, it was confirmed that the introduction of the TDABC system for case companies can increase the efficiency of cost management. [implications]Unlike previous studies that calculated the cost incentive rate in the dedicated facility system, this study is significant in that it analyzed the usefulness of TDABC by applying time-driven cost calculation in the multi-species production system because case company S is building a system of general-purpose facilities. [연구목적]본 연구는 자동차 부품 제조업의 사례기업 S사의 원가자료를 바탕으로 시간동인 활동원가계산(TDABC)방식과 기존 원가계산방식과의 차이를 분석함으로써 TDABC의 유용성을 확인하고자 하였다. [연구방법]사례기업 S사의 전통적원가계산과 달리 TDABC시스템을 적용하여 프로세스시간을 시간방정식에 의해 계산하였다. 이를 통해 실질조업도를 사용시간과 유휴시간으로 구분하는 것을 물론 원가를 사용원가와 유휴원가로 나누어 원가절감과 이익률 개선 방안을 마련하였다. [연구결과]본 연구의 분석결과를 요약하면, 사례기업을 대상으로 했을 때 전통적 원가계산에 의한 영업이익률은 2.8%인데 반해서 TDABC시스템은 유휴원가를 제외하고, 사용원가 부분의 영업이익률은 6.7%로 분석되었다. 즉, TDABC시스템에 의한 원가는 유휴원가 부문의 절감과 함께 영업이익률을 높일 수 있는 방법이다. 따라서 사례기업은 TDABC시스템의 도입하는 것이 원가관리의 효율성을 높일 수 있음이 확인되었다. [연구의 시사점]본 연구는 TDABC 연구에 있어 전용설비체제에서 원가동인율을 산출한 선행연구와 달리 사례기업 S사는 범용설비의 시스템을 구축하고 있어 다품종생산체제에서 시간동인 원가계산을 적용하여 TDABC의 유용성을 분석했다는 점에서 연구의 의의가 크다.
김태완,손영환,민슬기,이인복,홍세운,김민영,Kim, Tae-Wan,Son, Young-Hwan,Min, Seul-Gi,Lee, In-Bok,Hong, Se-Woon,Kim, Min Young 한국농공학회 2013 한국농공학회논문집 Vol.55 No.6
The purpose of this study was to investigate maximum and minimum grain size which eroded by wind according to soil and wind conditions, such as top soil water content, roughness, land slope, wind velocity and proportion of grain size under 0.84mm. For performing this study, portable wind erosion tunnel was designed and utilized during field test, which facilitated measuring actual wind erosions under artificially controlled wind conditions. In the result, maximum, minimum grain size had strong negative correlation with roughness while weak positive correlation with wind velocity. Also, Slope which means the effect of gravity also influence grain size erodible by winds. Based on these results, regression equations were suggested for predicting maximum and minimum grain sizes by using multiple linear regression analysis from SPSS 20.0. The equation for maximum grain size erodible by winds showed a good agreement with the observed data with $R^2$=0.896. Other equation for minimum grain size had $R^2$=0.777.
알칼리 활성화 슬래그 모르타르의 특성에 미치는 혼합 활성화제의 영향
김태완,박현재,서기영 한국구조물진단유지관리공학회 2012 한국구조물진단유지관리공학회 논문집 Vol.16 No.6
본 연구는 알칼리 활성화 슬래그에서 혼합 활성화제에 관한 것이다. 본 연구에서는 수산화나트륨(NaOH, A Case), 수산화칼슘(Ca(OH)2, B Case), 수산화마그네슘(Mg(OH)2, C Case), 수산화알루미늄(Al(OH)3, D Case), 그리고 수산화칼륨(KOH, E Case)의 5가지 수산화계열 활성화제를 사용했다. 이 5가지 수산화계열 활성화제와 탄산나트륨(Na2CO3)를 혼합하였다. 5가지 수산화계열 활성화제의 농도는 3M로 하고, 탄산나트륨은 1M, 2M, 3M로 하였다. 플로우와 응결 특성은 탄산나트륨의 혼합에 따라 감소하는 결과가 나타났다. 그러나 압축응력은 탄산나트륨의 혼합 농도에 따라 증가하는 결과를 나타내었다. 이것은 수산화계열 활성화제와 탄산나트륨의 혼합은 알칼리 활성화 슬래그 모르타르의 특성에 효과적인 것으로 판단된다. This paper reported on the effect of blended activator on the physical properties of alkali-activated slag mortar. Five different activators(caustic alkalis) were used: sodium hydroxide(NaOH, A Case), calsium hydroxide(Ca(OH)2, B Case), magnesium hydroxide(Mg(OH)2, C Case), aluminum hydroxide(Al(OH)3, D Case), and potassium hydroxide(KOH, E Case). We blended five caustic alkalis with sodium carbonate(Na2CO3). The dosage of five caustic alkalis was 3M and sodium carbonate was 1M, 2M and 3M. The result of flow and setting time was decrease as the dosage of sodium carbonate increase. But the compressive strength was increase as the dosage of sodium carbonate increase. It was shown that there is a good effect of blended caustic alkalis with sodium carbonate in alkali-activated slag mortar.