품질개선 및 혁신활동에서 재무성과 측정모형의 개발Development of Financial Effect Measurement(FEM) Models for Quality Improvement and Innovation Activity
- Other Titles
- Development of Financial Effect Measurement(FEM) Models for Quality Improvement and Innovation Activity
- Authors
- 최성운
- Issue Date
- Mar-2015
- Publisher
- 대한안전경영과학회
- Keywords
- FEM; Production Capacity; Yield; QC Story 15 Steps; Six Sigma; KPI Cascading; Indirect Activity; Time-Driver; CAPEX; OPEX
- Citation
- 대한안전경영과학회지, v.17, no.1, pp.337 - 348
- Journal Title
- 대한안전경영과학회지
- Volume
- 17
- Number
- 1
- Start Page
- 337
- End Page
- 348
- URI
- https://scholarworks.bwise.kr/gachon/handle/2020.sw.gachon/11652
- DOI
- 10.12812/ksms.2015.17.1.337
- ISSN
- 1229-6783
- Abstract
- This research introduces the Financial Effect Measurement (FEM) models which measures both the improvement and the innovation performance of Quality Control Circle (QCC) and activities of Six Sigma. Concepts and principle of Comprehensive Income Statement (CIS), Balanced Scorecard (BSC), Time-Driven Activity Based-Costing (TDABC) and Total Productive Maintenance (TPM) are applied in order to develop the 4 FEM models presented in this paper. First of all, FEM using CIS depicts the improvement effects of production capacity and yield using relationships between demand and supply, and line balancing efficiency between bottleneck process and non-bottleneck processes . Secondly, cause-and-effect relation of Key Performance Indicator (KPI) is used to present Critical Success Factor (CSF) effects for QC Story 15 steps of QCC and DMAIC (Define, Measure, Analyze, Improve, and Control) of Six Sigma. The next is FEM model for service management innovation activities that uses TDABC to calculate the time-driven effect for improving the indirect activities according to the cost object. Lastly, FEM model for TPM activities presents the interpretation of improvement effect model of TPM Capital Expenditure (CAPEX) and Operating Expenditure (OPEX) maintenance using profit, cash and Economic Added Value (EVA) as metrics of enterprise values. To better understand and further investigate FEMs, recent cases on National Quality Circle Contest are used to evaluate new financial effect measurement developed in this paper.
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Collections - 공과대학 > 산업경영공학과 > 1. Journal Articles
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