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REFERENCE LINKING PLATFORM OF KOREA S&T JOURNALS
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Journal of the Korea Safety Management and Science
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Korea Safety Management and Science
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Volume & Issues
Volume 16, Issue 4 - Dec 2014
Volume 16, Issue 3 - Sep 2014
Volume 16, Issue 2 - Jun 2014
Volume 16, Issue 1 - Mar 2014
Selecting the target year
Analysis and Efficient Response ISO/TC223(Societal Security) for National Disaster Management
Yoo, Byung-Tae ;
Journal of the Korea Safety Management and Science, volume 16, issue 1, 2014, Pages 1~9
DOI : 10.12812/ksms.2014.16.1.1
New paradigm to the technological advancement and policies for disaster management is required for the fast change of the social framework such as climate change, urbanization, and aging. In these circumstances, enhancing the capacity of disaster management of national has become important issues, which is based on the ISO/TC223(Societal Security) In this research, we analyzed international trend and proposed effective domestic strategy for adapting TC223; 1) establishing a new department for effective corresponding, 2) activating an accreditation related to public and private field.
A Study on the Design for the Assessment System of Safety Job Skill Training in the Enterprise
Woo, Tae-Hee ; Yang, Kwang-Mo ;
Journal of the Korea Safety Management and Science, volume 16, issue 1, 2014, Pages 11~19
DOI : 10.12812/ksms.2014.16.1.11
Prevention of the disasters is the best welfare to workers and it brings the growth and stability of an enterprise, finally uplifts the national competitiveness. Because small-scale businesses do not have safety and health managers, the government provides a wide range of safety and health management supports to small-scale businesses. However despite of this government`s effort, the industrial accident rate of small-scale businesses does not decline, which is mainly because the projects are not differentiated according to the risk level of individual business. Therefore, this paper aims to obtain implications concerning a plan to conduct a reliable assessment of education through a safety job assessment, and to build a framework which may improve a technical area through the AHP analysis.
A study on the system safety plan of skyscraper construction work
Jo, Jae Hwan ;
Journal of the Korea Safety Management and Science, volume 16, issue 1, 2014, Pages 21~27
DOI : 10.12812/ksms.2014.16.1.21
In this paper, a research was carried out to extract the more concrete and systematic method for the safety management of skyscraper construction. Here, the most risky processes in the construction of skyscrapers were extracted through the general risk evaluation for safety management processes and their characteristics and trends were analyzed for the suggestion of safety management methods and safety inspection factors in the construction of skyscrapers, as well as for the suggestion of prevention measures for major disasters. The result of this paper will be well used as a basic data in establishing the manual necessary for executing the construction of skyscrapers more safely than the present where there is no specific direction for the safe management of skyscraper construction yet.
A Study on the Investigation of Special Safety Health Training System and Countermeasures in Construction Industry
Kim, Seung-Han ; Bang, Myung-Seok ;
Journal of the Korea Safety Management and Science, volume 16, issue 1, 2014, Pages 29~35
DOI : 10.12812/ksms.2014.16.1.29
The purpose of this study is to investigate the problem on safety and health training system in Occupational Safety and Health Act(OSHA) and to find countermeasures to improve it in the construction industry. The questionary survey was done on aiming at tracing the legal drawbacks of safety and health training system. The questionary was prepared to target on site workers, management supervisors, and safety supervisors in various construction sites. After analyzing the answers from the survey, realistic and optimal countermeasures on derived problems were proposed. These should be included on the next revision of OSHA.
A Cooperating Plan of Fire Investigation: Focused on Public-Private Partnership Theory
Lee, Ranny ; Kong, Ha-Sung ;
Journal of the Korea Safety Management and Science, volume 16, issue 1, 2014, Pages 37~44
DOI : 10.12812/ksms.2014.16.1.37
This study is to search cooperation plan about fire investigation based on the public-private partnership. Especially focused on the partnership with 4 sector; the academic world, insurance sector, industrial world, professionalist of private fire investigation. In conclusion, Firstly a partnership with the academic world should have courses or school subject extensions related to fire investigation. Secondly, a partnership with insurance sector should secure trust through unifying estimate standard about the origin of damage. Thirdly, A partnership with industrial company is presented making collaboration team to investigate the fire investigation. Lastly, the partnership with the private professionalist related to fire investigation should strengthen credibility and expertise.
Resolution Method of Women`s EMT Stresses at the Fire Station: Focused on the Gyungbuk Province
Lee, Seong-Chul ; Lee, Ranny ; Kong, Ha-Sung ;
Journal of the Korea Safety Management and Science, volume 16, issue 1, 2014, Pages 45~52
DOI : 10.12812/ksms.2014.16.1.45
The purpose of this study is to make sure what the stress causes of women`s EMTs within the firehouse are, and is to suggest ideas (plans) that are possible to resolve this problem. The reasons are because of difficulties such as not only the overwork at one`s tasks, the uncomfortable working environment and circumstances, women`s pregnancy, but also shift work or the shift system. It`s own ideas about the way to resolve these difficulties are as follows: a separate operation of first-aid department, environmental improvement within a fire house (fire station) via remodeling, activation of substitute man power, alterating women`s EMT services into daywork system, mutual encouragement and solicitude among co-workers, reinforcement of the number of the working force to be mobilized, and adoption about the rest year system in employment.
Effects of Job Security and Psychological Ownership on Turnover Intention and Innovative Behavior of Manufacturing Employees
Lee, Wook-Gee ; Jeon, Young-Hwan ; Kim, Joo-Wan ; Jung, Chi-Young ;
Journal of the Korea Safety Management and Science, volume 16, issue 1, 2014, Pages 53~68
DOI : 10.12812/ksms.2014.16.1.53
The purpose of this study is to verify the relationships among innovative behavior, turnover intention, and job security. An additional purpose was to examine partial mediating effects on psychological ownership. The baseline of analyzing those relationships in this study is that the role of psychological ownership will be a mediator between job security and turnover intention as well as innovative behavior in the organization. To accomplish these purposes, a model was built among job security as predictor variable, the psychological ownership as mediating variable and turnover intention, and innovative behavior as criteria variables based on the studies conducted in the various areas. The 248 questionnaires surveyed from the area of DaeGu and Kyungbuk were used in the statistical analyses. The detail statistical techniques are such as descriptive analysis, reliability analysis, factor analysis, correlation analysis, and multi regression analysis. The results of the study show that job security had positively significant effect on turnover intention and innovative behavior. In addition, only the psychological ownership of organization-level thinking have partial mediating effects between job security and innovative behavior also job security and turnover intention. The results may indicate that the psychological ownership of organization-level thinking be a key factor to alleviate the turnover intention of employees and to encourage the innovative behavior during their works for the small-medium size companies showing the unstable job security.
On Coping with the Design Change Request by Utilizing DB Traceability in the Operational Phase of Safety-critical Weapon Systems
Kim, Young Min ; Lee, Jae-Chon ;
Journal of the Korea Safety Management and Science, volume 16, issue 1, 2014, Pages 69~77
DOI : 10.12812/ksms.2014.16.1.69
The environment and requirements of modern war fields have been affected and thus changed by a variety of issues. To this end, the development of safety-critical weapon systems frequently need to meet those changes even in the operational phase. The necessity of the changes may be due to the preparation for mass-production or the request originated from the user military forces. To meet such a need can be even tougher in the development of safety-critical weapon systems since the integration of the requirements for both systems design and systems safety would make it troublesome. To handel the matter in this paper, utilization of architecture DB is proposed. Specifically, the situation in demand has first been analyzed and then a problem-solving process to accommodate the design changes has been constructed. In doing so, the concept of the aforementioned integration is particularly focused on the functional architecture, which could be a core concept of our approach to solving the problem. The result of a case study demonstrating the method studied using a computer-aided systems engineering tool is also presented.
On a Hazard Identification Method Based on Functional Safety and SysML
Jung, Ho Jeon ; Lee, Jae-Chon ;
Journal of the Korea Safety Management and Science, volume 16, issue 1, 2014, Pages 79~88
DOI : 10.12812/ksms.2014.16.1.79
The rapid growth of complexity and scale can be witnessed in the design and development of modern systems. As such, the severity of damages in the occasional accidents has attracted great deal of attention lately. Although a variety of methods have so far been studied to overcome or reduce the disastrous results of hazards, the issues seem still persistent and even complicated due to the situation mentioned above. The concept of functional safety has been regarded as one approach to handling the matters by shifting up to the functions level from the consideration of each physical component itself. The outcomes of those efforts would be the international standards on functional safety such as IEC 61508 and its relatives including IEC 62278, EN 50128, ISO26262, and so on. In this paper, a method of how hazards can be analyzed to be coped with those standards has been studied. In the method proposed, the systems modeling language (SysML) is playing a key role to model and analyze the hazards from the viewpoint of functional safety. The approach taken has been applied in the analysis of the hazards in railroad systems. In spite of focusing on the individual components hazards, the method based on functional safety has analyzed them collectively with the added effect of identifying the cause originated from the interface between the functions.
The relationship between job demands-resources and safety compliance, and the mediating effect of job burnout
Lim, Myung Suh ; Ahn, Kwan Young ;
Journal of the Korea Safety Management and Science, volume 16, issue 1, 2014, Pages 89~99
DOI : 10.12812/ksms.2014.16.1.89
This paper reviewed the relationship between job demands/resources and safety compliance, and the mediating effect of job burnout. Based on the responses from 247 employees, the results of multiple regression analysis appeared as follow; 1) two demands factors(role ambiguity and role overload) effect positively on safety compliance. 2) job resources factors(autonomy and social support) effect negatively on safety compliance. 3) job burnout effects negatively on safety compliance. 4) job burnout mediates between 4 job demands/resources(role ambiguity and role overload, autonomy, social support) and safety compliance.
The Effect of Psychological Fatigue Caused by Emergency Stress on Safety Behavior and Accidents: Focused on the Subway Train Drivers
Kim, Seung-Tai ; Shin, Tack-Hyun ; Lee, Yong-Mann ; Gu, Seung-Hwan ;
Journal of the Korea Safety Management and Science, volume 16, issue 1, 2014, Pages 101~108
DOI : 10.12812/ksms.2014.16.1.101
This study highlights the theme of human error of train drivers, conducting empirical analysis on the relationship between emergency stress, psychological fatigue, safety behavior, and accident. The hypothetical test results based on questionnaires received from 223 train drivers working at A subway firm indicate that emergency stress shows a significant positive effect on psychological fatigue, which in turn shows a significant negative influence on safety behavior. And safety behavior is shown having a significant negative relationship with accident. These results suggest the necessity of corporate-level approaches to depict the drastic causes of drivers` emergency stress, and to effectively manage this stress, as well as the necessity of making effort to enhance safety behavior, and to prevent or reduce accidents.
Applying the Job Demands-Resources model to safety participation and the moderating effect of safety self-efficacy
Ahn, Kwan Young ;
Journal of the Korea Safety Management and Science, volume 16, issue 1, 2014, Pages 109~117
DOI : 10.12812/ksms.2014.16.1.109
This paper reviewed the relationship between job demands/resources and safety participation, and the moderating effect of safety self-efficacy. Based on the responses from 247 employees, the results of multiple regression analysis appeared as follow; 1) job demands factors(role conflict, role ambiguity and role overload) effect negatively on safety participation. 2) job resources factors(autonomy and social support) effect positively on safety participation. 3) safety self-efficacy moderates positively 3 relationships-between role conflict and safety participation, between role ambiguity and safety participation, between social support and safety participation.
A Study on Quantitative Evaluation Method for Risk of Work-related Musculoskeletal Disorders Associated with Back Flexion Posture
Park, Dong Hyun ; Noh, An Na ; Choi, Seo Yeon ;
Journal of the Korea Safety Management and Science, volume 16, issue 1, 2014, Pages 119~127
DOI : 10.12812/ksms.2014.16.1.119
This study tried to develop a basis for quantitative index of working postures associated with WMSDs (Work-related Musculoskeletal Disorders) that could overcome realistic restriction during application of typical checklists for WMSDs evaluation. The baseline data(for a total of 603 jbs) for this study was obtained from automobile manufacturing company. Specifically, data for back posture was analyzed in this study to have a better and more objective method in terms of job relevance than typical methods such as OWAS, RULA, and REBA. Major statistical tools were clustering, logistic regression and so on. The main results in this study could be summarized as follows; 1) The relationship between working posture and WMSDs symptom at back was statistically significant based on the results from logistic regression, 2) Based on clustering analysis, three levels for WMSDs risk at back were produced for flexion as follows: low risk(<
), medium risk(
), high risk(>
), 3) The sensitivities on risk levels of back flexion was 93.8% while the specificities on risk levels of back flexion was 99.1%. The results showed that the data associated with back postures in this study could provide a good basis for job evaluation of WMSDs at back. Specifically, this evaluation methodology was different from the methods usually used at WMSDs study since it tried to be based on direct job relevance from real working situation. Further evaluation for other body parts as well as back would provide more stability and reliability in WMSDs evaluation study.
The Correlation between Work Ability Index and Workplace Injuries of Semi-Industrial Classification around North GyeongBuk Area
Choi, Won-Il ; Kim, Sang-Ho ;
Journal of the Korea Safety Management and Science, volume 16, issue 1, 2014, Pages 129~138
DOI : 10.12812/ksms.2014.16.1.129
As S. Korea is becoming an "aged society", workers in the country would be exposed to higher risk of workplace injuries due to their reducing work abilities as they are getting old. To identify the relationship between the work ability and the incident rate of workplace injuries, the work ability index (WAI) scores were surveyed from 409 workers occupied in different manufacturing industries reside on north GyoengBuk area. The workplace injury statistics in the year of 2010 for the corresponding industries were analyzed and summarized with the WAI scores by age groups, years of service, and sizes of business. The results showed the WAI scores of the workers occupied in the higher risk of workplace injury was lower than that of the workers of the lower risk. It means the lower the WAI score, the higher the chance of being injured during the task. It is concluded that appropriate correlation exists between the WAI scores of workers and the incident rate of workplace injury. It is recommended to administrate individual work abilities of aged workers in order to keep low rate of workplace injuries in upcoming aged and highly aged society.
An Empirical Study on the Repair Rate of Domestic Gas Boiler within Warranty Period(I)
Han, Jae-Hoon ; Kim, Bong-Sun ;
Journal of the Korea Safety Management and Science, volume 16, issue 1, 2014, Pages 139~146
DOI : 10.12812/ksms.2014.16.1.139
As Crosby notes, the most companies spend 15 to 20% of their sales dollars on quality costs. Generally the most effective way to manage quality costs is to avoid having defects in the first place. In this paper we have studied about the repair(service) problem of domestic gas boiler within warranty period. We develop a system, which man could find the cause of the problem at an early stage and could devise a countermove to the problem under supposing that the service(repair) rate follows exponential distribution and the product is manufactured lot-for-lot continually. Using the developed early sensing system. it is expected to improve the reliability of the product, to save expenses of company and to improve customer`s satisfaction. And the system will be expended to incorporate information technology, which can detect the repair rate automatically.
The Mediating Effect of Psychological Ownership on the Relationship between Job Characteristics and Service Quality
Lee, Kyu-Yong ; Song, Jung-Su ;
Journal of the Korea Safety Management and Science, volume 16, issue 1, 2014, Pages 147~158
DOI : 10.12812/ksms.2014.16.1.147
The purpose of this study includes: the relationships between job characteristics and service quality and the mediating effect of the psychological ownership on the relationship between job characteristics and service quality. In order to verify the relationships and mediating effect, data were collected from 255 nurses in a university hospital at Ulsan city to test theoretical model and its hypotheses. All data collected from the survey were analyzed using with SPSS 18.0. and AMOS 18.0. This study reports findings as follows: first, the relationship between the job characteristics and the psychological ownership is positively related. Second, there was also a positive correlation between the psychological ownership and service quality. Third, the relationship between the job characteristics and the service quality is positively related. Finally, the psychological ownership played as a partial mediator on the relationship between job characteristics and service quality. Based on these findings, the implications and the limitations of the study were presented including some directions for future studies.
A Study on the Effect of Quality Certification Incentives on Enterprise Management Performance - focusing on Office Furniture for the Public Procurement Service of Korea
Kim, Kwang Soo ; Kwak, Soon Jin ; Chung, Soon Suk ;
Journal of the Korea Safety Management and Science, volume 16, issue 1, 2014, Pages 159~168
DOI : 10.12812/ksms.2014.16.1.159
This paper study is to identify the effect of quality certification incentives regulations to a firm. The pur purpose of this study is to propose the right way of improvement and policy by conduct research for quality certification incentives regulations, which applied by public procurement service for office furniture. For more accuracy, this study analyze the result of questionnaire, visiting, telephone survey conducted by office furniture manufacturer those are registered in MAS (Multiple Award Schedule System).
The Characteristics and Implementations of Quality Metrics for Analyzing Innovation Effects in Six Sigma Projects
Choi, Sungwoon ;
Journal of the Korea Safety Management and Science, volume 16, issue 1, 2014, Pages 169~176
DOI : 10.12812/ksms.2014.16.1.169
This research discusses the characteristics and the implementation strategies for two types of quality metrics to analyze innovation effects in six sigma projects: fixed specification type and moving specification type.
are quality metrics of fixed specification type that are influenced by predetermined specification. In contrast, the quality metrics of moving specification type such as Strictly Standardized Mean Difference(SSMD), Z-Score, F-Statistic and t-Statistic are independent from predetermined specification.
sigma level obtains defective rates of Parts Per Million(PPM) and Defects Per Million Opportunities(DPMO). However, the defective rates between different industrial sectors are incomparable due to their own technological inherence. In order to explore relative method to compare defective rates between different industrial sectors, the ratio of specification and natural tolerance called,
, is used. The drawback of this
metric is that it is highly dependent on the specification. The metrics of F-Statistic and t-Statistic identify innovation effect by comparing before-and-after of accuracy and precision. These statistics are not affected by specification, but affected by type of statistical distribution models and sample size. Hence, statistical significance determined by above two statistics cannot give a same conclusion as practical significance. In conclusion, SSMD and Z-Score are the best quality metrics that are uninfluenced by fixed specification, theoretical distribution model and arbitrary sample size. Those metrics also identify the innovation effects for before-and-after of accuracy and precision. It is beneficial to use SSMD and Z-Score methods along with popular methods of
sigma level and
that are commonly employed in six sigma projects. The case studies from national six sigma contest from 2011 to 2012 are proposed and analyzed to provide the guidelines for the usage of quality metrics for quality practitioners.
A Study on the Factors Affecting Product Innovation of Manufacturing Companies: With a Focus on the Relationship between Participation of Suppliers, Customer and Business Performance
Na, Sang-Gyun ; Cho, Gyu-Yeon ;
Journal of the Korea Safety Management and Science, volume 16, issue 1, 2014, Pages 177~189
DOI : 10.12812/ksms.2014.16.1.177
The objective of the present study is to analyze the relationship of suppliers and customer participation in product development process and effects of such participation on product innovation since it is getting more and more weight in manufacturing companies. It is also aimed in this study to explore if business performance of manufacturing companies might be affected by the suppliers participation as well as product innovation that is realizable by such participation. From the analysis, following conclusions could be drawn: First, suppliers participation in manufacturing companies turned out to have influence upon product innovation (standardized coefficient
The Determinants of Innovation Resistance and Innovation Performances
Ahn, Byeong Deok ; Ahn, Kwan Young ;
Journal of the Korea Safety Management and Science, volume 16, issue 1, 2014, Pages 191~199
DOI : 10.12812/ksms.2014.16.1.191
This paper reviewed the relationship among CEO`s entrepreneurship/risktaking, innovation resistance and innovation performance, and the mediating effect of innovation resistance between CEO`s entrepreneurship/risktaking and innovation performance. Based on the responses from 219 companies, the results of multiple regression analysis appeared as follow; 1) CEO`s entrepreneurship and risktaking effect negatively on innovation resistance. 2) innovation resistance negatively on innovation performance(process innovation, organization innovation). 3) innovation resistance mediates partly between CEO`s entrepreneurship/risktaking and innovation performance.
A Study on the Construction of GCM System
Lee, Doo-Yong ; Lee, Chang-Ho ;
Journal of the Korea Safety Management and Science, volume 16, issue 1, 2014, Pages 201~206
DOI : 10.12812/ksms.2014.16.1.201
GCM(Green Chain Management) is being spread by that companies which apply with eco-friendly concept in entire SCM(Supply Chain Management) perspective is being increased for resolving some recent environmental problems. There are reasons that numerous companies focus on GCM. At first various governments began to directly manage components and material contents about various noxious substances. Second, environment problem management in the entire logistics process from procurement of product materials to distribution of product became to be important according to introduction of certification system that evaluate the environmental impact throughout life-cycle of products. Purposes of this paper are 1) to analyze the GCM process whose important is more increasing in the recent logistics environment change, 2) to comprehend places and sources that generate environmental elements like energy consumption and greenhouse gas emissions in elements of logistics function, and 3) to construct integrated GCM system for observing activity of logistics function throughout life-cycle of products.
A Study on a Strategy of Technology Development of SME in Korea
Lee, Hyun-Keun ; Lee, Chang-Ho ;
Journal of the Korea Safety Management and Science, volume 16, issue 1, 2014, Pages 207~211
DOI : 10.12812/ksms.2014.16.1.207
SME is a major company to keep employment in Korea and highly depends on large company as vendor. R&D is critical to keep its position under the global competition. Government makes a policy to support SME R&D investement. We reviewed SMBA(Small and Medium Business Administration) policy for SME R&D and try to find alternatives. One of the alternatives is to increase a budget for large and SME co-development program.
A patent analysis method for identifying core technologies: Data mining and multi-criteria decision making approach
Kim, Chul-Hyun ;
Journal of the Korea Safety Management and Science, volume 16, issue 1, 2014, Pages 213~220
DOI : 10.12812/ksms.2014.16.1.213
This study suggests new approach to identify core technologies through patent analysis. Specially, the approach applied data mining technique and multi-criteria decision making method to the co-classification information of registered patents. First, technological interrelationship matrices of intensity, relatedness, and cross-impact perspectives are constructed with support, lift and confidence values calculated by conducting an association rule mining on the co-classification information of patent data. Second, the analytic network process is applied to the constructed technological interrelationship matrices in order to produce the importance values of technologies from each perspective. Finally, data envelopment analysis is employed to the derived importance values in order to identify priorities of technologies, putting three perspectives together. It is expected that suggested approach could help technology planners to formulate strategy and policy for technological innovation.
A Study on the Influence that Factors for Venture Success Have on Business Performance -Focus on Export Marketing-
Kim, Hyung-Jun ; Kim, Byeong-Chan ;
Journal of the Korea Safety Management and Science, volume 16, issue 1, 2014, Pages 221~230
DOI : 10.12812/ksms.2014.16.1.221
The purpose of this study is to examine the influence that factors for a successful venture have on business performance. To fulfill this goal, factors for a successful venture are presupposed as the four elements of business creator, technological innovation, type of strategy, and organization, while business performance is set as subordinate variable, with a view to creating a model and establishing a hypothesis for a positive analysis. Data collection for the positive analysis was conducted using a questionnaire, and as for sampling, of the companies located in Seoul and greater metropolitan region and registered with Small and Medium Business Administration as of late December 2012, 98 companies have been selected for the final data. And I have come up with the two following results. First, factors for venture success have all proven to exercise statistically significant influence on business performance. Second, of all factors for venture success, business creator and technological innovation exercise huge influence on business performance, as compared to the other factors. From these two conclusions, it is understood that to upgrade business performance of a venture, business creator and technological innovation should be given priority over the other factors.
A study on voluntary participation program of civil defence
Jung, Tae-Ho ; Jang, Jae-Soon ;
Journal of the Korea Safety Management and Science, volume 16, issue 1, 2014, Pages 231~237
DOI : 10.12812/ksms.2014.16.1.231
In order to improve participation and quick decision-making in an emergency, the Voluntary Participation Program was recommended in this study for effective management of Civil Defense. The problems in the Law and Administration group and Forced Education by Mobilization system were analyzed through actual conditions of Civil Defense management and participation. In order to improve these problems, cases such as "Extension of Participation Methods", "Cooperation Activities with Civil Groups", "Usage of Community Information" were studied. Based on the investigation results, domestic applicability was recommended.
Development and Implementation of Extension Models for Activity-Based Costing
Choi, Sungwoon ;
Journal of the Korea Safety Management and Science, volume 16, issue 1, 2014, Pages 239~250
DOI : 10.12812/ksms.2014.16.1.239
The purpose of this research is to implement and develop the Economic Cost Driver Size(ECDS) extended model to determine the optimal cash driver size with measurement complexity cost and allocation fail cost. ECDS model can be used to seek both measurement accuracy and time efficiency of the Activity-Base Costing (ABC). The study also develops Activity Priority Number (APN) to evaluate the importance of nonvalue-added activities improvement and to determine the representative cost driver of value-added activities when applying ECDS model. APN consists of Severity Priority Number (SPN), Undetectablitiy Priority Number (UPN) and Occurrence Priority Number (OPN). APN can be obtained from lower-stream activity, current activity, upper-stream activity in terms of hierarchical dependency of SIPOC (Supplier, Input, Process, Output, and Customer). In order to seek both efficiency of invested capital and reduction of overhead cost, the paper proposes the integrated ABC and Economic Value Added (EVA) model using redesigned ABC-based statement of comprehensive income and EVA-based statement of financial position. For a better understanding of the proposed ABC-EVA integrated model, numerical examples are demonstrated in this paper. Cost drivers of ABC and capital drivers of EVA in the proposed model can be used to reduce activity overhead cost from ABC-based statement of comprehensive income and to lessen activity capital charge from EVA-based statement of financial position.