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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 한국농업경제학회 2012 農業經濟硏究 Vol.53 No.2
This paper utilized a multi-criteria decision making model, that is, Analytic Hierarchy Process in order to select the priorities for five agricultural items and six agricultural specialized type in Hamyang. Agricultural experts evaluated importantly relative to other items as 28.1% for apple and 23.7% for onion. Also, in the results of overall valuation which is synthesized the weight of each agro-livestock products and the weight of regional agricultural specialized type, a high quality and safe agricultural products was evaluated the most importantly with 31.2%. Therefore, the apple and onion must get to be developed strategically as regional agricultural specialized items. However, above all, for the efficient development of these items, the qualitative improvement and safety of agro-livestock products should be considered as the most important regional agricultural specialized type in Hamyang.
가속도에 민감한 종합병원 의료 및 기계설비의 내진성능 평가
김태완,김승래,추유림,반다리 디워스 한국지진공학회 2018 한국지진공학회논문집 Vol.22 No.4
The main function of the general hospital building is to provide medical facilities and service. However, damage to the non-structural elements such as architectural, medical, mechanical and other components will interrupt those functions after the earthquake. Especially, it is considered that, damage to the non-structural elements is a serious event because it is directly associated with the lives of patients. Therefore, this study evaluated whether the certain non-structural elements of general hospital building has the seismic performance to provide hospital medical services after the earthquake. The evaluation is conducted by selecting the non-structural elements used in general hospital which are sensitive to acceleration, such as cooling towers, air handler, MRI and CT. As a result, the non-structural elements located on the upper floor without suitable support method did not meet the performance objective. Therefore, adequate anchorage against the seismic event is required for such non-structural elements that are acceleration-sensitives.
ETRI AI 실행전략 6: 산업·공공 AI 활용기술 연구개발 및 적용
김태완,연승준,Kim, T.W.,Yeon, S.J. 한국전자통신연구원 2020 전자통신동향분석 Vol.35 No.7
As the development of artificial intelligence (AI) technology spreads to various industrial sectors, diversity in AI utilization rapidly increases, creating rich user experience. In addition, AI is required to solve various social problems through the use of public data. The spread of AI utilization across all sectors will continue, covering such industrial and public demands. This article examines the domestic and international trends in AI utilization technologies and establishes the direction of research and development (R&D), which is highly consistent with Korea's AI policy. ETRI, which leads AI's national R&D, has used its experience to establish AI R&D implementation strategies as well as technology roadmaps for the utilization of AI to improve individual quality of life, continuous growth in society, industrial innovation, and the solutions to public societal problems. In addition, it has derived tasks and implementation strategies for developing AI utilization technologies in 10 major areas including medical services.