초록 열기/닫기 버튼
현장원가관리시스템은 회계적 원가와 실제 현장과의 차이를 감소시켜 ‘생산현장을 관리할 수 있는 원가정보의 체계’를 말한다. 본 연구에서는 현장원가관리시스템을 성공적으로 도입한 실제사례를 통해 현장원가관리시스템의 구축 및 설계프로세스를 살펴보았다. 현장원가관리시스템을 도입한 A사는 중점 추진과제로 성과관리체계의 개선과 생산프로세스 및 기준정보의 개선을 선정하였다. 현장원가관리시스템의 성공적인 정착을 위해서는 생산부문의 성과관리 개선 로드맵(road-map)을 수립하고, 실질적인 생산성을 향상시키기 위해 숨겨진 실패원가(failed cost)의 절감이 필요하며, 현장원가관리시스템을 성공적으로 구축을 위하여 생산현장에 스마트 태그(RFID: radio frequency identification)의 설치가 필수적이라는 것을 사례연구를 통해 확인할 수 있었다.
Site-Cost Management System refers to cost information system which manage working field to reduce the difference between accounting cost and actual production process. Under the current cost management systems, only post-analysis could be possible and specific company's goals and action plans did not provide. Therefore, field workers could not recognize importance of cost reduction due to the gap between working field management indicators and cost information. In this study, we looked construction and design-procedure of site-cost management system through reviewing ‘A’ company which successfully introduced site-cost management system. And then this study give practical suggestions for the successful settlement of the site-cost management system. According to the results of this study, ‘A’ company focused on improving the performance management system, production procedure and standard information for the priority tasks. On the other hand, practical suggestions for the successful settlement of the site-cost management system are as follows: First, road-map should be established to improve performance management for the manufacturing sectors. Second, hidden cost should be discovered and reduced in order to substantially improve the productivity through the settlement of site-cost management system. Third, it is essential to install a smart tag (RFID: radio frequency identification) to improve the production site. This study investigated actual construction of site-cost management system. Thus, this study provides issues in advance for companies which would adopt site-cost management system. In addition, this study is useful for academic purposes in advance course of undergraduate and MBA because this study explains in detail construction and design-procedure of site-cost management system. And this study has contributions to provide practical suggestions for the successful settlement of the site-cost management system through actual case.
키워드열기/닫기 버튼
Site-Cost Management System, Hidden Cost, Smart Tag, Failed Cost
