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초록

영어

This paper proposes a strategic model of linkage between productivity metrics and financial accounting metrics to properly evaluate the financial effect of TPM activities and the business performance. This linkage strategy provides a connection tool for clear communication between factory-level and headquarters that the metrics proposed by this paper ultimately improves a quality of support from the management by receiving the factors required for productivity activities in the practical field. This factor includes such as equipment, raw materials and labors. Here, we propose that chain reaction models using break down structure of productivity metrics and financial metrics enhance the knowledge sharing of KPI (Key Performance Indicator) which generally tend to create oversimplified communication between management in headquarters and employees in the practical fields. The productivity metrics include OEE(Overall Equipment Effectiveness) of TPM (Total Productive Maintenance), OLE (Overall Labor Effectiveness) of PAC(Performance and Analysis and Control) activities, and OYE (Overall Yield Effectiveness) of TMM(Total Material Management) activities. The financial accounting metrics include ROE(Return on Equity), ROA(Return on Asset), and AVR(Added-Value Rate). The suggested chain reaction model selects the financial metrics as initial stage and branch down until final stage of productivity metrics. When demand exceeds supply, an ideal speed rate, the lean OEE strategy can be initially applied to reduce the gap between the demand and supply, then apply variable costing to estimate correct amount of operating profit. In addition, the paper presents a new type of model for linkage between financial accounting metrics including CAPEX(Capital Expenditure), OPEX(Operating Expenditure), EVA(Economic Added Value), DCL(Degree of Combined Leverage), and TPM productivity activities including AM(Autonomous Maintenance), PM(Preventive Maintenance), MP(Maintenance Prevention) and QM(Quality Maintenance). In order to support the evidence of proposed linkage strategy, a case analysis on 52 projects from national TPM contest from 2011 to 2012 is analyzed. The case presents the classification of CAPEX and OPEX activities from TPM, and proposes the correct implementation of financial effect for TPM projects.

목차

Abstract
 1. 서론
 2. TPM 생산성지표와 재무회계지표의 연계
  2.1 OEE, OLE, OYE지표와 ROE, ROA지표의 연계
  2.2 OEE, OLE지표와 AVR지표의 연계
 3. 수요공급에 따른 OEE 지표와 원가계산의 연계
  3.1 전부원가계산과 변동원가계산의 특징
  3.2 수요공급에 따른 Lean OEE 생산성지표와 원가계산의 연계방안
 4. TPM활동과 재무회계지표의 연계
  4.1 TPM 설비개선활동과 CAPEX, OPEX, EBIT지표의 연계
  4.2 TPM 설비교체활동과 ROIC, EVA지표의 연계
  4.3 TPM 설비투자활동과 DCL지표의 연계
 5. TPM CAPEX, OPEX 설비개선활동 유형화 및 적용사례
  5.1 TPM 분임조의 CAPEX, OPEX 설비활동 유형화 사례
  5.2 TPM분임조의 CAPEX, OPEX 투자금액 적용사례
 6. 결론
 7. 참고문헌

키워드

Linkage Strategies Productivity Metrics TPM OEE PAC OLE TMM OYE Financial Accounting Metrics ROE ROA AVR CAPEX OPEX Chain Reaction

저자

• 최성운 [ Sungwoon Choi | 가천대학교 산업공학과 ] Corresponding author

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