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.

제2장 동아시아 해양 영유권갈등 해결방안 : 해양공동체의 제안

김태완 제주평화연구원 2011 JPI Research Series Vol.2011 No.08

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.-

중층 종합병원 건물의 내진성능평가

김태완,추유림,김승래,Kim, Taewan,Chu, Yurim,Kim, Seung Rae 한국지진공학회 2017 한국지진공학회논문집 Vol.21 No.5

The building which are essential for disaster recovery is classified as a special seismic use group. Especially, achievement of seismic performance is very important for the hospital, so the hospital should be able to maintain its function during and right after an earthquake without significant damage on both structural and non-structural elements. Therefore, this study aimed at checking the seismic performance of a hospital building, but which was limited to structural elements. For the goal, a plan with a configuration of general hospitals in Korea was selected and designed by two different seismic-force-resisting systems. In analytical modeling, the shear behavior of the wall was represented by three inelastic properties as well as elastic. Nonlinear dynamic analyses were conducted to evaluate the performance of structural members. The result showed that the performance of shear walls in the hospital buildings was not satisfied regardless of the seismic-force-resisting systems, while the demands on the beams and columns did not exceed the capacities. This is the result of only considering the shear of the wall as the force-controlled action. When the shear of the wall was modeled as inelastic, the walls were yielded in shear, and as the result, the demands for frames were increased. However, the increase did not exceed the capacities of the frames members. Consequently, since the performance of walls is significant to determine the seismic performance of a hospital building, it will be essential to establish a definite method of modeling shear behavior of walls and judging their performance.

4H-SiC Schottky Barrier Diode Using Double-Field-Plate Technique

김태완,심슬기,조두형,김광수,Kim, Taewan,Sim, Seulgi,Cho, Dooyoung,Kim, Kwangsoo The Institute of Electronics and Information Engin 2016 전자공학회논문지 Vol.53 No.7

탄화규소(Silicon Carbide)는 와이드 밴드 갭 물질로써 실리콘(Si)에 비해 고전력, 고주파, 고온 소자용 반도체 물질로서 각광받고 있다. 탄화규소를 이용하여 만든 반도체 소자 중 특히 쇼트키 배리어 다이오드는 현재 가장 많이 사용되는 전력반도체 소자로써 스위칭 속도가 매우 빠르고 낮은 온저항 특성을 가지는 소자이다. 하지만 컨텍 엣지에서의 전계집중으로 인해 항복전압이 낮아지는 단점이 있다. 이를 해결하기 위해 다양한 엣지 터미네이션 기술이 제안되고 있는데, 본 논문에서는 최적의 항복전압을 갖기 위한 이중 필드 플레이트(Double Field Plate) 소자 구조를 제안하였다. 측정결과 제작한 소자는 온저항을 유지한 채 38% 향상된 항복전압을 나타내었다. 제안한 소자 특성 검증을 위해 소자를 설계 및 제작한 후 전기적 특성을 측정하였으며, 이중 필드 플레이트 구조는 길이와 두께가 서로 다른 필드 플레이트를 겹쳐 올림으로써 구현하였다. Silicon carbide (SiC) has received significant attention over the past decade because of its high-voltage, high-frequency and high-thermal reliability in devices compared to silicon. Especially, a SiC Schottky barrier diode (SBD) is most often used in low-voltage switching and low on-resistance power applications. However, electric field crowding at the contact edge of SBDs induces early breakdown and limits their performance. To overcome this problem, several edge termination techniques have been proposed. This paper proposes an improvement in the breakdown voltage using a double-field-plate structure in SiC SBDs, and we design, simulate, fabricate, and characterize the proposed structure. The measurement results of the proposed structure, demonstrate that the breakdown voltage can be improved by 38% while maintaining its forward characteristics without any change in the size of the anode contact junction region.

개인 연상 데이터를 이용한 증강기억 콘텐츠의 재생산 방법에 관한 연구

김태완,이유식,박태근 한국디지털디자인학회 2012 디지털디자인학연구 Vol.12 No.3

최근 디지털 디바이스의 발달과 콘텐츠 산업의 성장에 따라 많은 사람들이 개인용 디지털 디바이스를 소유하고 활용하게 되었을 뿐만 아니라 디지털 콘텐츠에 대한 접근 빈도도 증가하고 있다. 또한 개인의 디지털 디바이스로 직접 디지털 콘텐츠의 생성이 가능해 지면서 개인의 디지털 콘텐츠의 보유량이 급속히 증가하고 있다. 이렇게 개인이 보유한 디지털 콘텐츠는 주로 웹이나 소셜네트워크 서비스 등에서 활용되어지고 있으나 활용되지 않고 개인의 로컬 저장소에서 사장(死藏)되어지는 콘텐츠도 상당한 양에 이르고 있다. 따라서 활용되지 않는 디지털 콘텐츠의 접근 빈도를 높이기 위한 디지털 콘텐츠의 재생산에 관한 연구들이 진행되어 왔다. 그러나 이러한 연구들은 주로 웹 서버나 소셜 네트워크 서비스에 게시되어 있는 콘텐츠들의 활용에 초점을 맞추고 있다. 본 논문에서는 사용자에 의해 생성되었으나 사용자의 로컬 저장소에 저장되어 있으며 과거 사용자의 감정이나 경험을 떠올릴 수 있는 콘텐츠를 활용하는데 초점을 맞추고자 한다. 개인의 감성과 경험을 고려한 디지털 콘텐츠의 재생산을 위해 제시한 개인연상사전을 바탕으로 실험자의 개인연상사전을 구축하였으며, 실험자의 로컬저장소에 보관된 디지털 콘텐츠(이미지와 음원)를 활용한 "증강 기억 디지털 액자"를 구현하여 실험자의 감성과 경험을 반영한 디지털 콘텐츠 재생산의 방법을 제시하였다. 실험은 중복되지 않는 주제단어를 포함하는 100장의 이미지를 사용하여 디지털 콘텐츠의 재생산 활용가능성의 최소치를 측정하였다. 이러한 실험의 결과를 분석하여 현재 디지털 디바이스 사용자들에게 충분한 활용가치가 있음을 확인하였다. Along with the recent development of digital devices and the growth of contents industry, people have come to possess and utilize personal digital devices, and also the access frequency to digital contents has been increasing. Also, as they can generate their own digital contents with their personal digital devices, the possession of personal digital contents also increases rapidly. Digital contents possessed by individuals in this way come to be utilized mainly in the web or social network services; however, there is still a large amount of contents that dies out in the personal local storage without being used. Therefore, researches have been conducted for the reproduction of digital contents to increase the access frequency to digital contents not being used. However, those researches mainly focus on the use of the contents posted on the web server or social network services. This article is focused on using the contents that were generated by users before but are stored in their local storage and remind them of their emotion or experience in the past. In order to reproduce the digital contents considering personal sensibility and experience, this study built the tester's personal associative dictionary based on the proposed personal associative dictionary. By realizing the "digital frame of augmented memory" using the digital contents (images and sound sources) stored in the tester's local storage, this paper suggested a digital contents reproduction method reflecting the tester's sensibility and experience. By analyzing the results of use from the experiment, this study verified that it has ample value now to be used for digital device users.

可撤性 局部義齒에서 聯合 Clasp 連結部位의 徵細構造

金泰完,曺圭澄 慶北大學校 齒科大學 1984 慶北齒大論文集 Vol.1 No.1

To evaluate the microstructure of various combination clasp joint in removable partial denture, the author selected framework alloys (Type Ⅳ gold alloy, Dentaurium, Ticonium 100) and wrought wires (gold alloy, Ticonium) for this study. Twelve series of combination joints were made by investment soldering technic and wrought wire embedded casting technic. All specimens were cut cross-sectionally and longitudinally, then examined with metallurgical microscope. The results were as follows; Some diffusion was observed in the properly constructed combination clasp joints. In soldered joints, employing precious alloys were more favorable than non-precious alloys. In castion Joints, assemblage of same alloy between framework and wrought wire was superior to groups. Some impurities were observed in both joints by technical problems.

한국교육에서의 책무성

김태완 한국교육행정학회 2012 한국교육행정학회 학술연구발표회논문집 Vol.2012 No.12

Application of magnetic abrasive polishing to composite materials

김태완,강대민,곽재섭 대한기계학회 2010 JOURNAL OF MECHANICAL SCIENCE AND TECHNOLOGY Vol.24 No.5

Magnetic abrasive polishing (MAP) is an advanced machining process that can produce smoother surfaces in many material types. The present study conducted an experimental assessment of MAP for a newly developed, non-ferrous and aluminum-based composite material. A permanent magnet was installed under the workpiece to enhance its magnetic flux density, which had proved insufficient for effective MAP. The success of the permanent magnet in improving the surface roughness of the non-ferrous material was verified.

발전설비용 대형 주강품의 주조공정에 대한 수치해석

김태완,김동권,이정호,진의식 대한기계학회 1998 기계저널 Vol.38 No.6