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.

색전성 뇌졸중의 선별진단을 위한 경흉부심초음파의 유용성

박영춘,이상도,박준형,김지언,이 형,김태완 啓明大學校 醫科大學 1997 계명의대학술지 Vol.16 No.4

저자들은 TTE가 TTE를 실시한 환자들의 선별을 위한 예비검사가 될 수 있는지를 조사하고자 뇌경색 혹은 일과성 뇌허혈로 진단된 63명의 환자를 대상으로 TTE 및 TTE의 결과를 분석하여 다음과 같은 결론을 얻었다. TTE에서 이상 소견들의 발견은 TTE상 정상소견, 젊은 연령, 정상 동율동의 보일 경우는 빈도가 낮았으며, 임상적으로 심장질환이 의심되며 TTE상 이상이 관찰된 군에서는 훨씬 높았다. 또한 TTE는 비관혈적 방법이나, TTE를 실시할 경우에는 사망, 심실성빈맥, 저산소증등의 부작용이 생길 수 있으며, 특히 협조가 힘든 환가에서 실시가 곤란하므로 모든 환자들에게 시술하기가 어려운 점 등이 있고, 또한 TTE에서 발견된 색전원의 종류들은 입상적인 양상 및 TTE의 특이적 및 비특이적 이상소견이 있었던 경우 발견률이 높았다. 따라서 뇌경색이나 일과성 허혈환자들에서 TTE를 먼저 실시하여 이상 소견을 발견시 TTE를 실시함이 바람직하다고 생각된다. Background and Objective : We examined whether patients suffering from suspicious embolic strole may be selected for transeophageal echocardiography (TEE) on the basis of abnormal transthoracic echocardiographic (TTE) findings. Methods : We performed TTE and TEE on 63 patients after suspected embolic stroke. Patients were classified into group A if they were in sinus rhythm and had a normal TTE, and group B consisted of all other patients. Abnormal TEE findings such as left ateial spontaneous contrast, left atrial thrombus. complex aortic atheroma, and interatrial septal anomalies were correlated with clinical and abnormal TTE results. Results : Abnormal TEE findings were in 30 patients (48%) : left atrial spontaneous contrast in 12 patients (19%), left atrial thrombus in 1 patient (2%), complex aortic atheroma in 10 patients (16%) and interatrial septal anomalies in 7 patients(11%). In group A (n=17), none had left atrial spontaneous contrast, left atrial thrombus, and interatrial septal anomalies, only 2 patients(7%) had complex atheroma. In group B (n=36), 12 patients(33%) had left atrial spontaneous contrast, 8 patients (22%) had aortic atheroma, 7 patients (19%) had interatrial septal anomalies and 1 patient(3%) had left atrial thrombus. There were no significant correlations between age and abnormal TEE findings. Multivariate analysis identified an abnormal TTE to be independent predictors of TEE findings of left atrial spontaneous contrast and interatrial anomalies. Conclusion : TTE is sensitive and noninvasive screening tool in patients with suspected embolic stroke.

환과 실

김태완 계명대학교 인문과학연구소 2005 동서인문학 Vol.0 No.38

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.-

Modeling 운동학습이 노인들의 동시성 타이밍에 미치는 효과

김태완 忠北大學校 平生體育硏究所 1999 平生體育硏究所 論文集 Vol.11 No.-

The purpose of this study was to investigate the effect of variations in the amount of perceptual modeling in the elderly groups received prior to actively practicing a coincident-timing task. Specifically, subjects (n=60) were compared under four modeling conditions consisting of no, 1, 5 and 10 perceptual modeling trials administered by having subjects view stimulus lights on a Bassin Anticipation Runway prior to active performance. Following modeling experiences, each group performed right-to-left swing motion coincident with the illumination of the runway lights. The results were as followings. 1. During a 20 trial acquisition phase, the perceptual modeling, whether 0, 1, 5, or 10 trials, resulted in significantly no difference in absolute constant timing error(ACE) among 4 groups. 2. During a 8 trial no-KR retention phase, the 10 trial modeling group had better timing accuracy than the other modeling groups(0, 1, or 5 trials). 3. During a 20 trial acquisition phase and 8 trial no-KR retention phase, the 10 trial modeling group performed with less variable than the other modeling groups(0, 1, or 5 trials). Thus, it was concluded that the relevant information needed to enhance could be obtained with the variations of perceptual modeling in the elderly women. Therefore, perceptual modeling for the elderly women was effective for better performance, like young women.

分光光度計 測定法에 依한 加熱成形 根管充塡法의 閉鎖效果 比較

金泰完,趙圭澄 慶北大學校 齒科大學 1991 慶北齒大論文集 Vol.8 No.2

The purpose of the study was to spectrophotometrically compare the sealing effect in canals obturated by various kinds of thermoplasticized gutta-percha methods. The 213 single roots were cut off from extracted central and lateral incisors and canines, and their canals were instrumented up to size #40 or #50 file by conventional preparation. The prepared canals were randomly assigned to six groups of 35 or 36 each and obturated with thermoplasticized gutta-percha by six techniques with standrdized mixture of Kerr's sealer. All specimens were placed into the 2% methylene bule dye solution in an upright position in the incubator at 37℃ for 7 days. the penetration of the dye was quantitatively measured by spectrophotometric method, and obtained data were statistically evaluated using one way ANOVA and Student-Neuman-Keuls test. The sealing effect of thermoplasticized gutta-percha obturation ranked in such order as thermafil obturation, Ultrasonic condensation and the remaining four of vertical condensation of warm gutta-percha, injection-molded thermoplasticized gutta-percha(obtura system), thermoplasticized low-temperature(70℃) gutta-percha with and without manual compaction. The methods belonging to the third rank above showed no statistically difference in efficacy among themselves.

현장활동가에게 듣는다 3: 대학교 비정규직 전략조직화, 1년의 기억

김태완 한국비정규노동센터 2009 비정규 노동 Vol.- No.79

인천시 중·고교생 및 대학생의 철분 영양 상태에 관한 연구

김태완,김명현,홍영진,손병관,최종원,배수환,최원식,장경자,김순기 大韓血液學會 2001 大韓血液學會誌 Vol.36 No.4

저합금 탄소강 배관재의 다층용접 열영향부의 미세조직 및 열이력 해석

김태완,하준욱,김동진,김정태,Kim, Tae-Wan,Ha, Jun-Uk,Kim, Dong-Jin,Kim, Jeong-Tae 대한기계학회 2002 大韓機械學會論文集A Vol.26 No.3

The purpose of this study is to analyze thermal cycles and to investigate microstructures of heat affected zones for a low alloy carbon steel pipe under a multipass weld. The commercial finite element code SYSWELD is used to compute thermal cycles during multipass weld. The numerical results such as thermal cycles and size of heat affected zone are compared with those of the experiment and the two results show a good agreement. In addition, the microstructure and hardness are investigated from the weldment in detail. The weakest location is founded at intercritical region near the base metal.

Seismic Performance of Low-rise Intermediate Steel Moment Frame Buildings in South Korea

김태완,유은종 한국강구조학회 2017 International Journal of Steel Structures Vol.17 No.4

The seismic performance of low-rise intermediate steel moment frame buildings following design practices of South Korea was investigated and its benefit was presented in comparison with those of customary design practice in the United States. The major features in the design and construction practices in South Korea are that the entire frames of the building are designed to resist the lateral load and beam-to-column connections are fabricated in factories. In contrast, in the United States, only exterior frames resist the lateral load and the entire beam-to-column connections are welded at the construction site. To investigate the effects of distinctive design practices on seismic performance, the example buildings were designed and evaluated with the procedure in FEMA 355F. The effect of panel zone deformation in addition to story drift was considered in performance evaluation. The evaluation results showed that the seismic performance of the buildings designed in accordance with the practice in South Korea were not significantly different from those in the United States. Therefore, design and construction practices in South Korea are a competitive way for intermediate steel moment frame buildings.