• Journal of Korean Society for Quality Management
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• v.31 no.3
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• pp.1-18
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• 2003

Target Costing research has a long history in the study of management control systems. However, there is very little published empirical analysis studies on Target Costing. This study investigate the impact of Target Costing practices on organizational performance. This study uses survey responses from executive at 125 Target Costing practicing firms to better understand the benefits that firms have experienced through Target Costing adoption and whether a more comprehensive implementation is worthwhile. The research results demonstrate that Target Costing has a positive and significant relationship with low cost, efficiency of R&D, and interaction facilitation. In particular, there is significant and positive relationship between organizational structure and performance. This study indicate that Target Costing is a vital management strategy to build and sustain competitive advantage.

• The Journal of Information Systems
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• v.24 no.1
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• pp.45-66
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• 2015

This study empirically investigated the relationships among organizational culture, target costing, knowledge management activities, and corporate innovations. The results of this study showed that innovative and supportive culture positively affects the adoption degrees of target costing. According to the results, it was observed that target costing as well as innovative and supportive culture have a positive impact on levels of knowledge management activities(i.e., knowledge creation, sharing, storage, and application). It was also demonstrated that organizational culture has an indirect effect on activation of knowledge management activities through target costing. Thus, to enhance knowledge management activities, target costing must be aligned with appropriate types of organizational culture. In examining the impact of knowledge management activities on the frequencies of product and process innovations, no significant effect was found. Additional analyses that compare across three groups(i.e., low level group, middle level group and high level group in knowledge management activities) and between two groups(i.e., between high level group and middle level group or between high level group and low level group) were performed. The results of comparison showed that the degrees of product and process innovations are highest in high level group, but no significant differences are found in the degrees of innovations between middle level group and low level group.

• Proceedings of the Korean Institute of Building Construction Conference
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• 2012.11a
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• pp.135-136
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• 2012

The purpose of this study is to analysis of counter strategy of greenhouse gas·energy target management system for the construction firm. For this purpose, the greenhouse gas·energy target management system of other industries was investigated. The selection possibility that is construction firm to be managed company was analyzed. In addition, status of counter strategy on the greenhouse gas·energy target management system were investigated and analyzed about 5 domestic major construction firm via questionnaire and interview. As a result, the counter strategy by organization and annual for the greenhouse gas·energy target management system was drawn.

• Journal of the Korean Operations Research and Management Science Society
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• v.35 no.2
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• pp.89-114
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• 2010

This study empirically investigated the effects of the target costing system as well as information technology(IT) infrastructure on the knowledge management processes(i.e., socialization, externalization, combination and internalization) and the performance of a firm. This study also examined an impact of the social capital(i.e., inter-departmental communication, trust, cooperation and integration) on the adoption and development of the target costing and the IT infrastructure. The results of this study showed that inter-departmental communication, trust and integration have a significant positive impact on the adoption of the target costing. It was also found that the effects of inter-departmental communication and integration on the development of storage and transfer infrastructure are significant and positive. However, in the adoption of search infrastructure, only the impact of inter-departmental integration was significant. The results of regression analyses presented that the target costing has significant influence on the four processes of knowledge management. It was also observed that the effects of storage and transfer infrastructure on combination are significant and positive. In search infrastructure, the impact on combination and internalization was significant. According to the results of this study, it was found that when the adoption level of the target costing is high, search infrastructure mainly affects the three processes(i.e., socialization, combination and internalization). However, under a low adoption level of the target costing, the impact of storage and transfer infrastructure on the whole processes was significant and positive. Thus, it is assumed that storage and transfer infrastructure complements a low level of the target costing adoption through the active transfer and sharing of explicit and tacit knowledge.

• Journal of Korean Society on Water Environment
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• v.35 no.6
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• pp.520-538
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• 2019

In this study, it was proposed that a method of setting the target water quality for TOC using the watershed model and the load duration curves to manage non-biodegradable organics in the total water load management system. To simulate runoff and water quality of the watershed, the HSPF model is used which is appropriate for urban and rural areas. Additionally, the load duration curve is used to reflect the variable water quality correlated with various river flow rates in preparing the TMDL plans in the U.S. First, the model was constructed by inputting the loads calculated from the pollutant sources in 2015. After the calibration and verification process, the water quality by flow conditions was analyzed from the BOD and TOC simulation results. When the BOD achieved the target water quality by inputting the target year loads for 2020, the median and average values of TOC were proposed for the target water quality. The provisional method of TOC target water quality for the management of non-biodegradable organics, which is one of the challenges of the total water load management system, was considered. In the future, it is expected to be used as basic data for the conversion of BOD into TOC in the total water load management system.

• International conference on construction engineering and project management
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• 2013.01a
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• pp.213-218
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• 2013

To respond to global warming and climate change, Korean Government has implemented the GHG Target Management, which leads to a voluntary reduction in greenhouse gases from large businesses. Korean universities have put efforts on reducing GHG emissions and energy consumptions in the campuses, however, because of various activities and its characteristic of non-profit organization, establishing a long-term plan for reducing greenhouse gases is necessary. In this research, the Seoul National University's energy usage is analyzed and applicable technologies for reducing GHG emissions are extracted. Hence, three scenarios for performing the GHG Target Management are established. Proposed scenario is available for GHG Target Management and it would be expected to support decision- makings for reducing GHG emissions.

• The Transactions of the Korean Institute of Electrical Engineers D
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• v.53 no.5
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• pp.331-337
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• 2004

Target motion analysis with a sonar system in general uses a regular sampling time and thus obtains regular target information regardless of the target maneuver status. This often results in overconsumption of the limited sonar resources. We propose two methods of the IMM(interacting Multiple Model) PDAF algorithm for sonar resource management to improve target motion analysis performance and to save sonar resources in this paper. In the first method, two different process noise covariance which are used as mode sets are combined based on probability. In the second method, resource time which are processed from two mode sets is calculated based on probability and then considered as update time at next step. Performance of the proposed algorithms are compared with the other algorithms by a series of Monte Carlo simulation.

• Journal of Institute of Control, Robotics and Systems
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• v.22 no.7
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• pp.536-542
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• 2016

To enhance tracking efficiency, a target-tracking filter with a resource management algorithm is required. One of the resource management algorithms chooses or evaluates the proper sampling time using cost functions which are related to the target tracking filter. We propose a resource management algorithm for bearing only tracking environments. Since the tracking performance depends on the system observability, the bearing-only tracking is one of challenging target-tracking fields. The proposed algorithm provides the adaptive sampling time using the variation rate of the error covariance matrix from the target-tracking filter. The simulation verifies the efficiency performance of the proposed algorithm.

• KSII Transactions on Internet and Information Systems (TIIS)
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• v.13 no.11
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• pp.5464-5488
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• 2019

The multi-population genetic algorithm in multi-target paths coverage has become a top choice for many test engineers. Also, information sharing strategy can improve the efficiency of multi-population genetic algorithm to generate multi-target test data; however, there is still space for some improvements in several aspects, which will affect the effectiveness of covering the target path set. Therefore, a multi-target paths coverage strategy is proposed by improving multi-population genetic algorithm based on individual information sharing among populations. It primarily contains three aspects. Firstly, the behavior of the sub-population covering corresponding target path is improved, so that it can continue to try to cover other sub-paths after covering the current target path, so as to take full advantage of population resources; Secondly, the populations initialized are prioritized according to the matching process, so that those sub-populations with better path coverage rate are executed firstly. Thirdly, for difficultly-covered paths, the individual chromosome features which can cover the difficultly-covered paths are extracted by utilizing the data generated, so as to screen those individuals who can cover the difficultly-covered paths. In the experiments, several benchmark programs were employed to verify the accuracy of the method from different aspects and also compare with similar methods. The experimental results show that it takes less time to cover target paths by our approach than the similar ones, and achieves more efficient test case generation process. Finally, a plug-in prototype is given to implement the approach proposed.

• Journal of Applied Reliability
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• v.13 no.3
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• pp.175-190
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• 2013

This study considers reliability growth management as the excellent method for construction equipment development with the effect on decreasing COPQ(Cost of Poor Quality Cost) of new products. MIL-HDBK-189A(1981) and RADC-TR-84-20(1984) standards provide a general concept of reliability growth management including to reliability growth test, models and FRACAS(Failure Reporting and Corrective Action System). There is no study how to apply reliability growth management to construction equipment(or machine) development. This paper propose the method to apply it to construction equipment development process from the reliability target setting for developing products to launching them at market. It is expecially showing how to set target reliability for new developing equipment and the development risk to reach the reliability target in detail.