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        전략적 Total Cost Down 의 추진방안

        황석하(Suk Ha Hwang),김경호(Kyung - Ho Kim) 한국경영학회 1994 經營學硏究 Vol.23 No.2

        본고는 요즈음과 같은 저성장 경제로 대변되는 장기불황하에서 기업이 살아남기 위한 경영혁신 기법의 하나로 과거와 같은 전술적 차원의 경영개선을 통한 부분적 원가절감이 아니라 전략적 차원에서의 경영혁신을 통한 획기적인 Total Cost Down을 추진하기 위한 방안을 검토하고자 하였다. 이를 위해 급변하는 경영환경변화에 대응할 수 있는 전략적 차원에서의 Total Cost Down(TCD)방안에 대해 그 의의 및 관리기법, 그리고 추진방법을 검토해 보고, 실제 적용한 사례를 검토·분석해 봄으로써 기업일선에 있는 경영자 및 관리자의 원가절감과 생산성향상에 기여하고자 한다.

      • KCI등재

        슬와부 낭종으로 오인된 경골 신경초종

        민경대(Kyoung-Dae Min),유정우(Jung-Woo Yoo),조우인(Woo-In Cho),황석하(Suk-Ha Hwang) 대한정형외과학회 2016 대한정형외과학회지 Vol.51 No.3

        신경초종은 말초신경에서 발생하는 가장 흔한 양성종양으로 주로 두경부, 체간 및 상하지에 호발한다. 슬와부에 발생하는 경우는 매우 드물며 슬와부 낭종으로 오인되기 쉽다. 저자들은 39세 여자 환자에서 슬와 낭종과 유사한 해부학적 위치와 임상 양상으로 인해 진단이 지연되었던 경골 신경 분지에서의 거대 신경초종의 드문 증례를 경험하여 슬와 낭종과의 감별을 위한 초기 초음파적 소견과 함께 임상적 중요성을 보고하고자 한다. Schwannoma is the most common benign tumor of peripheral nerves and usually appears on the trunk, head and neck, or extremities. A mass arising at popliteal fossa can be misdiagnosed as a popliteal cyst. We report on a rare case of a popliteal schwannoma mimicking a popliteal cyst in a 39-year-old female who showed a clinical presentation similar to that of a popliteal cyst. Diagnosis was delayed until ultrasonographic evaluation was performed due to its anatomical location, the same as that of a popliteal cyst. We describe the clinical significance and ultrasonographic findings of the schwannoma for initial differential diagnosis from a popliteal cyst.

      • KCI등재

        등산 후 발생한 장골근과 대둔근 손상

        전호승 ( Ho Seung Jeon ),우영균 ( Young Kyun Woo ),황석하 ( Suk Ha Hwang ),서승표 ( Seung Pyo Suh ),이준경 ( Joon Kyung Lee ) 대한스포츠의학회 2014 대한스포츠의학회지 Vol.32 No.1

        Iliacus muscle is the strongest hip flexor of gluteal region that acts with psoas muscle, whereas gluteus maximus muscle is the largest muscle engaged in extension and external rotation of the hip. Mountaineering requires strong contractile force of both flexor and extensor around the hip. A 57-year-old man presented to our hospital with severe pain in left groin after mountaineering for 5 hours without a break. Magnetic resonance imaging revealed incomplete rupture of iliacus muscle and strain of gluteus maximus muscle. Conservative treatment was done. At 3 months of follow-up, he returned to normal life. If we are going to climb mountain, it is important to start warming up with some stretches, take a break while climbing, and use climbing sticks. There have been no report about athletic injury of both iliacus and gluteus maximus after mountaineering. So we report this case with a review of the literature.

      • 3次元會計의 財務諸表에 관한 考察 : 이지리 敎授의 三式簿記理論을 중심으로

        黃碩夏 德成女子大學校 1985 德成女大論文集 Vol.14 No.-

        Contemporary accounting has two approach. One is to view accounting as a system of supplying information useful for decision making. Another approach to accounting is the accountability approach. Therefore implementing a triple-entry bookkeeping system must be considered from this standpoint. This study analized the practical(quantitative) side in "Triple-Entry Bookkeeping" which is written by Yuji Ijire. The new dimension in temporal triple-entry bookkeeping will deal with budgeted, planned, or projected events of the enterprise and will be designated simply as "budget" so that the triple-entry equation may be given more descriptive appearance as in Budget=Wealth=Capital The statement prepared from budget accounts is a statement of budget or (budget statement), which must be incorporated as a part of regular financial statements in the triple-entry bookkeep system. An example of statement of budget is shown below Statement of Budget Actual Budget Better-Worse New Budget Beginning Owners' Equity $50 $50 $- $75 Revenues 40 30 10 60 Cost of Sales -8 -4 -4 -20 Other Expenses -7 -6 -1 -5 Net Income 25 20 5 35 Ending Owners' Equity $75 $70 $5 $110 The new dimension in differential triple-entry bookkeeping is force, which explains the reason for the change of the income momentum. Thus the triple-entry equation is expressed as follows Wealth=Capital(Income)=Force Capital is a differential of wealth and force is a differential of capita. The statement prepared from force accounts is a force statement, which must be incorporated as a part of regular financial statements in the triple-entry bookkeeping system. An example of a force statement is shown below Force Statement Beginning Wealth $75 Last Year's Income $25 Increase in Income 20 This Year's Income 45 Ending Wealth $120 In evaluating a company, a measurement of force is a very important factor. By the way, in measuring force we must take account of many factors such as, capitalization of income acceleration, decay of force, friction rate. Development of the triple-entry bookkeeping system is very difficult and implementing it is more difficult. But it is worth while to study such a virgin territory as triple-entry bookkeeping and related accounting in the third dimension.

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