자동차 부품업체의 TDABC 적용사례 연구

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.

여학생 활약으로 본 3.1 운동과 아시아 반식민지운동

김태완 백석대학교 유관순연구소 2016 유관순 연구 Vol.21 No.-

기계번역시스템 개발 기술에 관한 연구 ( A Study on the Development Technique of Machine Translation System ( 1 ) )

김태완,박창호 대한전자공학회 1988 특정연구 결과 발표회 논문집 Vol.- No.-

배합비에 따른 다성분계 시멘트의 기초특성

김태완,전재우,서민아,조현형,배수연 한국구조물진단유지관리공학회 2016 한국구조물진단유지관리공학회 논문집 Vol.20 No.3

The aim of this research work is to investigate the mix proportion of multi-component cement incorporating ground granulated blast furnace(GGBFS), fly ash(FA) and silica fume(SF) as an addition to cement in ternary and quaternary combinations. The water-binder ratio was 0.45. In this study, 50% and 60% replacement ratios of mineral admixture to OPC was used, while series of combination of 20~40% GGBFS, 5~35% FA and 0~15% SF binder were used for fundamental characteristics tests. This study concern the GGBFS/FA ratio and SF contents of multi-component cement including the compressive strength, water absorptions, ultrasonic pulse velocity(UPV), drying shrinkage and X-ray diffraction(XRD) analysises. The results show that the addition of SF can reduce the water absorption and increase the compressive strength, UPV and drying shrinkage. These developments in the compressive strength, UPV and water absorption can be attributed to the fact that increase in the SF content tends basically to consume the calcium hydroxide crystals released from the hydration process leading to the formation of further CSH(calcium silicate hydrate). The strength, water absorption and UPV increases with an increase in GGBFS/FA ratios for a each SF contents. The relationship between GGBFS/FA ratios and compressive strength, water absorption, UPV is close to linear. It was found that the GGBFS/FA ratio and SF contents is the key factor governing the fundamental properties of multi-component cement. 본 연구는 고로슬래그 미분말 (GGBFS),플라이애시 (FA) 그리고 실리카 퓸( SF)을 각각 세 종류와 네 종류로 시멘트와 혼합한 다성분계 시멘트의 특성 연구에 관한 것이다. 물-결합재 비는 0.45 이다. 본 연구에서는 혼화재료를 시멘트의 50%와 60% 비율의 두 가지로 치환하였으며, 각 배합에 대해서 GGBFS는 20~40%, FA는 5~35% 그리고 SF는 0~10%를 배합하여 기초특성에 관한 실험을 수행하였다. GGBFS/FA 비와 SF 치환율에 따른 다성분계 시멘트에 대해 압축강도, 물 흡수율, 초음파 속도 (UPV), 건조수축 그리고 XRD 분석을 수행하였다. 실험결과 SF를 치환함에 따라 흡수율은 감소하고 압축강도, UPV와 건조수축은 증가하였다. 이러한 압축강도, 흡수율 그리고 UPV 등의 결과는 SF의 혼합률이 증가함에 따라 용출된 수산화칼슘을 소비하여 CSH의 형성에 기여하기 때문이다. 각 SF 혼합률에서 GGBFS/FA 비가 증가함에 따라 강도, 흡수율 그리고 UPV도 증가하였다. GGBFS/FA 비와 강도, 흡수율, UPV는 선형적인 관계를 나타내었다. 본 연구를 통해 GGBFS/FA비와 SF 치환율은 다성분계 시멘트의 기초 특성에 중요한 요소임을 발견할 수 있었다.

사회적 현상에 따른 미술치료자의 임상적 어려움에 관한 연구

김태완 인문사회 21 2022 인문사회 21 Vol.13 No.2

A Study on Clinical Difficulties According toSocial Phenomena Art TherapistsTaewan Kim Abstract: In order to find out the clinical difficulties of art therapists due to social phenomena is study classified 62 copies of data obtained during the supervision process of art therapists in Seoul and the metropolitan area from October 2020 to October 2021 and analyzed them as percentages. The clinical difficulties of the therapists appeared in the order of difficulty in conceptualizing the case, understanding the client, the role and exhaustion of the therapist, and prevention and countermeasures of crisis situations. Second, the difficulties of the clients appeared in the order of anxiety and depression, impulse control including suicide or self-harm, and cyber violence. The conclusion of the study accordingly is usual psychology to solve problems caused by social phenomena. An active approach is needed for emotional stability. Second, we need an approach to support and prevent mental health in our daily lives. Therefore, it is intended to seek countermeasures according to social phenomena and apply them to clinical sites. Key Words: Social Phenomena, Art Therapists, Clients, Clinical, Supervision 사회적 현상에 따른 미술치료자의 임상적 어려움에 관한 연구김 태 완* 요약: 본 연구는 사회적 현상에 따른 미술치료자의 임상적 어려움에 관한 내용을 알아보고자 2020년 10월부터 2021년 10월까지 서울과 수도권 지역에서 임상을 진행하는 미술치료자의 수퍼비전 과정에서 얻은 자료 62부를 스프레드시트로 내용을 분류하여 백분율로 분석하였다. 연구 결과 첫째, 치료자들의 임상적 어려움은 사례 개념화의 어려움, 내담자에 대한 이해, 치료자의 역할 및 소진, 그리고 위기 상황 예방 및 대처방안 등의 순으로 나타났다. 둘째, 내담자들의 어려움은 불안과 우울, 자살이나 자해를 포함한 충동 조절 그리고 사이버폭력 등의 순으로 나타났다. 이에 따른 연구 결론으로 사회적 현상에 따른 문제를 해결하기 위해서는 평소에 심리・정서적 안정을 위한 적극적인 접근이 필요하다. 둘째 우리의 일상생활에서의 정신건강 지원과 예방을 위한 접근이 필요하다. 따라서 사회적 현상에 따른 대처방안을 모색하여 임상현장에 적용하고자 한다. 핵심어: 사회적 현상, 미술치료자, 내담자, 임상, 수퍼비전 □ 접수일: 2022년 2월 8일, 수정일: 2022년 3월 10일, 게재확정일: 2022년 4월 20일* 한신대학교 정신분석대학원 조교수(Professor, Hanshin Univ., Email: honesty376@hanmail.net)

2012 런던올림픽 국가대표 펜싱선수 현장지원 사례

김태완 대한운동사협회 2012 대한운동사협회 워크숍자료집 Vol.36 No.-

UN의 지속가능발전목표(SDGs) 추진 전략과 주요 내용: 빈곤 및 불평등을 중심으로

김태완,이주미 한국보건사회연구원 2016 보건복지포럼 Vol.240 No.-

국제정치 시각으로 본 중국의 동북공정: 국내-국제 연계분석

김태완 고려대학교 일민국제관계연구원 2008 국제관계연구 Vol.13 No.2

This article is designed to provide substantial basis for considering an appropriate countermeasure of China’s Northeast Project; the Project is not a simple academic issue by Chinese civilian scholars. To achieve this goal, this research uses the international-domestic linkage approach. Unlike the 2004 Sino-Korean oral agreement, China’s Northeast Project is not a simple apolitical, historical issue which is debated in the academic arena. The Northeast Project is a governmental policy which is designed to maintain its domestic national integration using its Sino-centric nationalism (Zhonghua nationalism). As an international issue in Northeast Asia, that China’s national integration is deeply related to the two Koreas’ political and historial understanding and interpretation over China’s Northeast region (Manchuria). Therefore, mere responses to the Project in the academic field deviate from the substance of the Project, and are not sufficient countermands. A state policy is formed by its domestic and international factors, and influenced and adjusted by feedback from the internal and external responses. The Northeast Project may be readjusted by reactions of China’s northeast minorities as well as two Koreas. The other point is that the Project is carried out under a systematic strategy which contains a Southeast Project for Tibet, a Northwest Project for Xinjiang Uygur, a North Project for Mongolia, and a South Project for Vietnam. Those projects all contribute to the China’s national goal which is national integration under one nation, or a Zhonghua nation. Therefore, beyond the Korean minority, the reaction of the domestic Chinese minorities to the projects can effect the Northeast Project. This article is designed to provide substantial basis for considering an appropriate countermeasure of China’s Northeast Project; the Project is not a simple academic issue by Chinese civilian scholars. To achieve this goal, this research uses the international-domestic linkage approach. Unlike the 2004 Sino-Korean oral agreement, China’s Northeast Project is not a simple apolitical, historical issue which is debated in the academic arena. The Northeast Project is a governmental policy which is designed to maintain its domestic national integration using its Sino-centric nationalism (Zhonghua nationalism). As an international issue in Northeast Asia, that China’s national integration is deeply related to the two Koreas’ political and historial understanding and interpretation over China’s Northeast region (Manchuria). Therefore, mere responses to the Project in the academic field deviate from the substance of the Project, and are not sufficient countermands. A state policy is formed by its domestic and international factors, and influenced and adjusted by feedback from the internal and external responses. The Northeast Project may be readjusted by reactions of China’s northeast minorities as well as two Koreas. The other point is that the Project is carried out under a systematic strategy which contains a Southeast Project for Tibet, a Northwest Project for Xinjiang Uygur, a North Project for Mongolia, and a South Project for Vietnam. Those projects all contribute to the China’s national goal which is national integration under one nation, or a Zhonghua nation. Therefore, beyond the Korean minority, the reaction of the domestic Chinese minorities to the projects can effect the Northeast Project.

Performance of Organic Photovoltaic Devices in the Presence of Buffer Layers

김태완,신종열,강용길,김승태,최현민,Gwi-Yeol Kim,홍진웅 한국물리학회 2014 THE JOURNAL OF THE KOREAN PHYSICAL SOCIETY Vol.65 No.3

We have investigated the dependence of the efficiency improvement of organic photovoltaic deviceson the buffer layer. A device with a three-layer structure of ITO/CuPc/C60/BCP/Al wasmade as a reference through a thermal evaporation method. Characteristic parameters of the photovoltaicdevices were measured and analyzed. The obtained open-circuit voltage VOC, short-circuitcurrent density JSC, fill factor (FF), and energy-conversion efficiency (ECE) for the reference devicewere 0.25 V, 1.05 mA/cm2, 0.45, and 0.12%, respectively. Also, devices with five-layer structuresof ITO/PEDOT:PSS/CuPc/C60/BCP/(LiF or Cs2CO3)/Al were fabricated, and their electricalcharacteristics were measured. The VOC, JSC, FF, and ECE for the device with the LiF bufferlayer were 0.47 V, 3.31 mA/cm2, 0.51, and 0.81%, and those obtained for the device with theCs2CO3 buffer layer were 0.49 V, 3.52 mA/cm2, 0.53, and 0.92%, respectively. The photovoltaicperformance of the device with the Cs2CO3 layer was found to be better than those of the others. The VOC, JSC, FF, and ECE for the device with the Cs2CO3 layer were higher than those of thereference device by factors of 1.88, 3.35, 1.18, and 7.67, respectively.

황산염 및 알칼리계의 혼합 활성화제에 대한 고로슬래그미분말의 역학적 특성

김태완,전유빈,엄장섭 한국구조물진단유지관리공학회 2015 한국구조물진단유지관리공학회 논문집 Vol.19 No.5

This study shows the mechanical properties of alkali-activated slag cement (AASC) synthesized using sulfate with NaOH solution. The used sulfates were calcium sulfate (CaSO4, denoted CS) and sodium sulfate (Na2SO4, denoted SS). The replacement ratio of sulfates was 2.5, 5.0, 7.5 and 10.0% by weight of slag. NaOH solution of 2M and 4M concentration was used. A sample was activated with sulfate and activated with blended activator (blending NaOH solution with sulfate) respectively. 24 mix ratios were used and the water-binder weight ratio for the test was set 0.5. This research carried out the compressive strength, flexural strength, ultrasonic pulse velocity (UPV), absorption and X-ray diffraction (XRD). In the case of samples with CS, sample with 7.5% CS, sample with 2M NaOH+5.0% CS and sample with 4M NaOH+5.0% CS showed the good performance in the strength development. In the case of samples with SS, sample with 10.0% SS, sample with 2M NaOH+7.5% SS and sample with 4M NaOH+2.5% SS obtained good performance in strength. The results of UPV and water absorption showed a similar tendency to the strength properties. The XRD analysis of samples indicated that the hydration products formed in samples were ettringite, CSH and silicate phases. In this study, it is indicated that when compared to the use of sulfate only, the use of both sulfate and NaOH solution makes mechanical properties of AASC better. 본 연구는 혼합 활성화제에 의한 알칼리 활성화 슬래그 시멘트(AASC)의 역학적 특성에 관한 연구이다. 사용된 활성화제는 황산칼슘(CaSO4, 이하 CS), 황산나트륨(Na2SO4, 이하 SS) 및 수산화나트륨(NaOH)이다. 황산염은 슬래그 중량의 2.5, 5.0, 7.5 및 10.0%로 치환하여 사용하였으며, NaOH는 2M 및 4M 농도의 수용액으로 사용하였다. 본 연구에서는 황산염(CS 및 SS) 치환율에 따른 배합(4가지 배합)과 2M 및4M의 각각의 NaOH 수용액에 치환된 황산염을 혼합하여 시험체를 제작하였다. 시험체는 총 24가지의 배합에 따라 페이스트로 제작되었으며, 물-결합재 비는 0.5로 하였다. 경화된 시험체에 대해서 압축강도, 휨강도, 초음파속도(UPV), 흡수율 및 XRD 분석을 수행하였다. CS의 활성화제를 사용한 경우는 7.5% CS 치환율, 2M NaOH 수용액+ 5.0% CS 치환율 및 4M NaOH 수용액+ 5.0% CS 치환율의 시험체에서 최고의압축강도를 나타내었다. 또한, SS의 활성화제를 사용한 경우는 10.0% SS 치환율, 2M NaOH + 7.5% SS 치환율 및 4M NaOH + 2.5% SS 치환율에서 최고의 압축강도 발현을 나타내었다. 휨강도, UPV 및 흡수율은 압축강도 발현 결과와 유사한 경향을 나타내는 것을 알 수 있었으며, XRD 분석결과 시험체 내에 생성된 반응물질은 ettringite, CSH 및 실리케이트계 수화물인 것으로 나타났다. AASC에서 황산염과 NaOH의 혼합 사용은 황산염의 단독 사용의 경우와 비교하여 일정 수준의 농도 범위에서 강도를 향상시키고 조직을 치밀화 시키는 등의 긍정적인 영향을 미치는 것으로 판단된다.