장치산업에서 원가절감방법론(ICM)개발 적용에 관한 연구

IPS(Ideal Production System) is a strategic cost management establishing ideal target cost, innovating cost structure and reduction. However, IPS was commonly used in assembly industry acquiring components and using them to assemble vehicles etc. Applying IPS to steel industry is a new try and not easy because cost elements in flow manufacturing are clustered and obfuscated in a complicated way. This paper proposes ICM (Ideal Cost Management) method adaptive to steel industry. One of the biggest advantages is that ICM could classify and categorize costs in detail according to accounts and manufacturing machines. Based on ICM information, steps of extracting and maximizing ideas are followed effectively. From 2013, ICM was applied successfully to POSCO Pohang Steel Works 38 factories.