(A) Study on the Deformation Induced Martensitic Transformation of Austenitic Stainless Steels

Docto

304 스테인레스강의 변형유기 마르텐사이트변태

Maste

ABC와 TCO를 활용한 총체적 구매원가관리

1997-06최근 급변하는 경영환경 및 극심한 경쟁하에서 생존을 위해 기업들이 행하는 BR(비지니스 리엔지니어링) 벤치마킹, TAM(전사적품질관리) 등 온갖 경영혁신 변신노력은 의견상 각자 별개인 것처럼 보이지만 사실상 상호보완적이며 공통점을 갖는다. 즉, 한마디로 근본을 재검토하고 제대로 된 경영을 강조하는 것이다. 종전에 비해 광범위한 분석과 장기적인 시각을 중요시 할 뿐 아니라 그동안 방치해왔던 부문 또는 변수 상호간의 관계를 좀 더 구체적으로 파악하는 것을 중요시 한다

Customer Profitability Analysis: Reasons for Recent Popularity and Critical Infrastructures for Successful Implementation

In these days which might be named as “Customer-focused world”, customer profitability analysis(hereafter CPA) has been regarded as one of hot rising topics in business world primarily thanks to the rapid improvements and wide adoption of information technologies such as ERP, DW, SCM etc. Although CPA was introduced quite early and emphasized (especially in the late 1990s) in the management accounting textbooks in relation with the extension of segment analysis, it was not until these days that the importance and usefulness of CPA has been brought to the front in real world. Most management accounting systems have focused on products, departments or geographic regions instead of defining customer as segment in the segment analysis. However, as marketing activities become more targeted to consumers through direct and interactive forms of communication, CPA takes on a critical role in marketing area. Considering this kind of trend, this paper deals with the nature of CPA and the reason for recent popularity tas well as major variables(in terms of infrastructures) which are necessary to ensure the effectiveness in real companies. Major critical infrastructures are listed as strategic management accounting systems which include ABC, value chain, strategic positioning as well as organizational culture which emphasizes information sharing empowerment among employees