• 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 of Industrial and Systems Engineering
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• v.23 no.59
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• pp.85-95
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• 2000

Since the cost of a new product is determined mainly at the design stage, systematic tools to support the new product to be manufactured at the predetermined cost is very important for successful introduction of a new product. PDM is a tool to support engineers to integrate product data throughout the product development. In this paper, we introduce a prototype of PDM system which has a target costing function, where cost estimation is coupled with structured product data.

• Korea Journal of Hospital Management
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• v.12 no.3
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• pp.20-46
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• 2007

Given the pressures to promote the efficient utilization of medical resources, hospitals have developed cost accounting systems in several countries. This study discusses the recent development and problems of hospital cost accounting practices in three countries: UK, US, and Japan. first, we discuss a cost accounting structure and detailed pictures of costing practices. Second, problems of current systems arc reviewed and then possible remedies are discussed. Third, we provide implications for implementing the systems(especially ABC). finally, we assert that infrastructure(hospital information systems, database, etc.) must be established and the target level of costing has to be considered before organization-wide application.

• Journal of The Korea Institute of Healthcare Architecture
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• v.14 no.4
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• pp.47-54
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• 2008

Preconstruction process in a lean project delivery system was studied in one large healthcare project working for a general contractor. Researchers joined a new lean delivery project for approximately six weeks and participated in preconstruction process including design coordination, management coordination, and target costing while concurrently interviewing other project participants and employees, recording activity in meetings, and otherwise observing the process. The preconstruction process in lean project delivery system, called integrated project design, showed many benefits such as brining expertise of downstream players (i.e., mechanical and electrical contractors) into the design phase. However, lack of leadership and lack of design-integrator blocked the successful application of a new concept of design process.

• Journal of Software Engineering Society
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• v.25 no.1
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• pp.11-18
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• 2012

Characteristic of decommissioning target facility investigate and understand is very important. because radioactive materials occurs in the decommissioning and dismantling, so it is difficult to use a general dismantling method. Decommissioning nuclear facilities, the characteristics of the target of research to predict the amount of decommissioning waste, decommission projects costing is largely utilized. For this purpose, we developed DEFACS(Decommissioning Facility Characterization DB System) that manage characteristic of decommissioning target facility. But nuclear facility decommissioning takes long time. so we inevitably developed system during decommissioning works, it occurs many system changes. For this reason, it is difficult to apply general development process, so we take CBD process that divide CD(Component Development) and CBSD(Component Based Software Development) for handling change of requirement. it make Component of the overall system for changes to minimize changes by strengthening the independence of components and processes due to changes in requirements were to minimize stopping of the process.

• Journal of the Korea Convergence Society
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• v.6 no.5
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• pp.303-314
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• 2015

In This paper we study the interrelationship between firm's strategies, MCS (Management Control System), and financial and non-financial performance. And also the objective of this study is to advance the understanding of mediating effect of management accountant on these relationships. This is a suggestion on the study of contemporary settings as little contingency work was carried out on balanced scorecard, target costing, life cycle costing, which come under the broad array of non-financial performance indicators. The result of this study finds that the higher the unpredictability of the business, the more necessary it is to secure a controller within the business. This strongly implies that the controllers must be the main subject of continued growth as they perform an active role within the overall management control process of performance indicator development, performance measurement, feedback, and reward, starting from the very beginning stages of the strategy development within the business.