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ISSN : 1229-6783(Print)
ISSN : 2288-1484(Online)
Journal of the Korea Safety Management & Science Vol.15 No.3 pp.151-161

TPM, PAC 활동에서 생산성지표와 재무회계 지표의 연계방안 전략

최 성 운*
*가천대학교 산업공학과

The Linkage Strategies Between Productivity Metrics and Financial Accounting Metrics in TPM and PAC Activities

Sungwoon Choi*
*Department of Industrial Engineering, Gachon University
Received July 20, 2013; Revision Received September, 2013; Accepted September 13, 2013.


This paper proposes a strategic model of linkage between productivity metrics and financial accountingmetrics to properly evaluate the financial effect of TPM activities and the business performance. This linkagestrategy provides a connection tool for clear communication between factory-level and headquarters that themetrics proposed by this paper ultimately improves a quality of support from the management by receiving thefactors required for productivity activities in the practical field. This factor includes such as equipment, rawmaterials and labors. Here, we propose that chain reaction models using break down structure of productivitymetrics and financial metrics enhance the knowledge sharing of KPI (Key Performance Indicator) whichgenerally tend to create oversimplified communication between management in headquarters and employees inthe practical fields. The productivity metrics include OEE(Overall Equipment Effectiveness) of TPM (TotalProductive 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 financialaccounting metrics include ROE(Return on Equity), ROA(Return on Asset), and AVR(Added-Value Rate). Thesuggested chain reaction model selects the financial metrics as initial stage and branch down until final stageof productivity metrics. When demand exceeds supply, an ideal speed rate, the lean OEE strategy can beinitially applied to reduce the gap between the demand and supply, then apply variable costing to estimatecorrect amount of operating profit. In addition, the paper presents a new type of model for linkage betweenfinancial accounting metrics including CAPEX(Capital Expenditure), OPEX(Operating Expenditure),EVA(Economic Added Value), DCL(Degree of Combined Leverage), and TPM productivity activities includingAM(Autonomous Maintenance), PM(Preventive Maintenance), MP(Maintenance Prevention) and QM(QualityMaintenance). In order to support the evidence of proposed linkage strategy, a case analysis on 52 projectsfrom national TPM contest from 2011 to 2012 is analyzed. The case presents the classification of CAPEX andOPEX activities from TPM, and proposes the correct implementation of financial effect for TPM projects.


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