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1 – 7 of 7The purpose of the study is to examine the research problem that represents an attempt to approximate the importance of quality costing in managing a modern enterprise using the…
Abstract
Purpose
The purpose of the study is to examine the research problem that represents an attempt to approximate the importance of quality costing in managing a modern enterprise using the selected enterprises from small and medium-sized enterprises (SMEs) in Poland.
Design/methodology/approach
The primary goal of the research is a need to acquire knowledge about the use of quality cost accounts in enterprises operating in Poland. The research has been conducted in the SMEs of production and services. From October 2018 to December 2018, survey-based research was carried out in the selected SMEs of production and service in Poland. The targeted participants of the study are from the medium-sized enterprises, employing 50–250 people.
Findings
The pilot studies conducted in companies indicate that modern enterprises are focused on quality. Many enterprises declare to be continuously improving quality system and quality costing. However, generally, these are large companies that have implemented ISO standards, often part of international corporations. The survey result of the study shows that medium-sized enterprises still make little use of modern cost accounting variants. Based on the study, only 9.75% (39 enterprises) from a representative group of 400 companies from the sectors of manufacturing, services and production as well as service companies apply quality costing. Some of the other enterprises are only taking measures to implement quality cost accounting.
Research limitations/implications
The research has been conducted in randomly selected SMEs in the form of a questionnaire interview. In order to further analyze the construction of quality cost management (QCM) systems and the use of information from QCM by enterprises, case study method should be used more widely.
Practical implications
The results of the study provide useful help for companies that are quality-oriented and want to implement quality costing. The survey has been conducted in 400 enterprises, and the survey results of considered SMEs reveal the most important aspects of the application of quality costing.
Originality/value
The questionnaire used, the answers provided and the resulting conclusions fill the identified research gap. In the author's opinion, findings of research are relevant and useful, not only for accounting practice but also for theory. They show that although TQM and quality costing have been very popular in the literature since the 1990s, the degree of application of quality costing in practice (except for large, often international companies) is too low. So, the suitability of QCM in managing a modern enterprise from the SMEs should be promoted.
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Anton Wiberg, Johan Persson and Johan Ölvander
This paper aims to review recent research in design for additive manufacturing (DfAM), including additive manufacturing (AM) terminology, trends, methods, classification of DfAM…
Abstract
Purpose
This paper aims to review recent research in design for additive manufacturing (DfAM), including additive manufacturing (AM) terminology, trends, methods, classification of DfAM methods and software. The focus is on the design engineer’s role in the DfAM process and includes which design methods and tools exist to aid the design process. This includes methods, guidelines and software to achieve design optimization and in further steps to increase the level of design automation for metal AM techniques. The research has a special interest in structural optimization and the coupling between topology optimization and AM.
Design/methodology/approach
The method used in the review consists of six rounds in which literature was sequentially collected, sorted and removed. Full presentation of the method used could be found in the paper.
Findings
Existing DfAM research has been divided into three main groups – component, part and process design – and based on the review of existing DfAM methods, a proposal for a DfAM process has been compiled. Design support suitable for use by design engineers is linked to each step in the compiled DfAM process. Finally, the review suggests a possible new DfAM process that allows a higher degree of design automation than today’s process. Furthermore, research areas that need to be further developed to achieve this framework are pointed out.
Originality/value
The review maps existing research in design for additive manufacturing and compiles a proposed design method. For each step in the proposed method, existing methods and software are coupled. This type of overall methodology with connecting methods and software did not exist before. The work also contributes with a discussion regarding future design process and automation.
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Anton Wiberg, Johan Persson and Johan Ölvander
The purpose of this paper is to present a Design for Additive Manufacturing (DfAM) methodology that connects several methods, from geometrical design to post-process selection…
Abstract
Purpose
The purpose of this paper is to present a Design for Additive Manufacturing (DfAM) methodology that connects several methods, from geometrical design to post-process selection, into a common optimisation framework.
Design/methodology/approach
A design methodology is formulated and tested in a case study. The outcome of the case study is analysed by comparing the obtained results with alternative designs achieved by using other design methods. The design process in the case study and the potential of the method to be used in different settings are also discussed. Finally, the work is concluded by stating the main contribution of the paper and highlighting where further research is needed.
Findings
The proposed method is implemented in a novel framework which is applied to a physical component in the case study. The component is a structural aircraft part that was designed to minimise weight while respecting several static and fatigue structural load cases. An addition goal is to minimise the manufacturing cost. Designs optimised for manufacturing by two different AM machines (EOS M400 and Arcam Q20+), with and without post-processing (centrifugal finishing) are considered. The designs achieved in this study show a significant reduction in both weight and cost compared to one AM manufactured geometry designed using more conventional methods and one design milled in aluminium.
Originality/value
The method in this paper allows for the holistic design and optimisation of components while considering manufacturability, cost and component functionality. Within the same framework, designs optimised for different setups of AM machines and post-processing can be automatically evaluated without any additional manual work.
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Pasquale Giungato, Bianca Moramarco, Roberto Leonardo Rana and Caterina Tricase
International outbreak of the SARS-CoV-2 infection has fostered the Italian government to impose the FFP2 protective facial masks in closed environments, including bar…
Abstract
Purpose
International outbreak of the SARS-CoV-2 infection has fostered the Italian government to impose the FFP2 protective facial masks in closed environments, including bar, restaurants and, more in general, in the food sector. Protective facial masks are rocketing, both in mass and in costs, in the food sector imposing efforts in fostering reuse strategies and in the achievement of sustainable development goals. The scope of the present paper is to depict possible strategies in manufacturing and reuse strategies that can reduce the carbon footprint (CF) of such devices.
Design/methodology/approach
To implement circular economy strategies in the protective facial masks supply chain, it was considered significant to move towards a study of the environmental impact of such devices, and therefore a CF study has been performed on an FFP2 facial mask used in the food sector. Different materials besides the mostly used polypropylene (PP) (polyethylene (PE), polycarbonate (PC), poly (lactic acid) (PLA), cotton, polyurethane (PUR), polystyrene (PS) and nylon 6,6) and different sanitisation alternatives as reuse strategies (both laboratory and homemade static oven, ultraviolet germicidal irradiation) readily implemented have been modelled to calculate the CF of a single use of an FFP2 mask.
Findings
The production of textiles in PP, followed by disposal was the main contributor to CF of the single-use FFP2 mask, followed by packaging and transportations. PP and PE were the least impacting, PC, cotton and Nylon 6-6 of the same weight results the worst. PLA has an impact greater than PP and PE obtained from crude oil, followed by PUR and PS. Static laboratory oven obtained an 80.4% reduction of CF with respect to single use PP-made FFP2 mask, whereas homemade oven obtained a similar 82.2% reduction; UV cabinet is the best option, showing an 89.9% reduction.
Research limitations/implications
The key strategies to reduce the environmental impacts of the masks (research for new materials and reuse with sanitisation) should ensure both the retention of filtering capacities and the sanitary sterility of the reused ones. Future developments should include evaluations of textile recycling impacts, using new materials and the evaluation of the life cycle costs of the reused masks.
Practical implications
This paper intends to provide to stakeholders (producers, consumers and policy makers) the tools to choose the best option for producing and reuse environmentally friendly protective facial masks to be used in the food sector, by using both different materials and easily implemented reuse strategies.
Social implications
The reduction of the CF of protective facial masks in the food sector surely will have relevant positive effects on climate change contributing to reach the goals of reducing CO2 emissions. The food sector may promote sustainable practices and attract a niche piece of clients particularly sensible to such themes.
Originality/value
The paper has two major novelties. The first one is the assessment of the CF of a single use of an FFP2 mask made with different materials of the non-woven filtering layers; as the major contribution to the CF of FFP2 masks is related to the non-woven textiles manufacturing, the authors test some other different materials, including PLA. The second is the assessment of the CF of one single use of a sanitised FFP2 mask, using different sanitation technologies as those allowed in bars or restaurants.
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Edgar Ramos, Steven Dien, Abel Gonzales, Melissa Chavez and Ben Hazen
The purpose of this paper is to review the literature on logistics and supply chain costs to provide an analysis of sources of publication, citations and authorship using…
Abstract
Purpose
The purpose of this paper is to review the literature on logistics and supply chain costs to provide an analysis of sources of publication, citations and authorship using bibliometric analysis techniques (VOSviewer and CitNetExplorer tools).
Design/methodology/approach
A review of 756 articles published during the period 2014 to 2019 referenced in the Scopus database was performed. The review was limited to articles published in English and directly related to logistics and supply chain costs.
Findings
The research identified more than 2,000 authors representing more than 5,000 keywords and 10,000 references from a total of 155 journals investigated. A critical synthesis of the resulting data revealed several insights about various aspects of studies in this field. For instance, the review identified a scarcity of academic publications in three key areas, namely “supply chain,” “optimization” and “transportation”, which are concepts focused on the total supply chain.
Originality/value
This research highlights important areas of attention for both researchers and practitioners considering costs associated with logistics and supply chain operations and strategies. The results can also help identify thematic areas, journals and topics for future research. The paper identifies and proposes research areas to contribute to the literature when challenges to investigating logistics and supply chain costs are discussed.
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David Sánchez Alvarado, Nicolás Arízaga Hamilton, Verónica Cristina Heras and Julia Rey-Pérez
Cuenca, a World Heritage City, faces urban expansion as residents move to the outskirts, leaving the historic center abandoned and deteriorating. The challenge now is to relocate…
Abstract
Purpose
Cuenca, a World Heritage City, faces urban expansion as residents move to the outskirts, leaving the historic center abandoned and deteriorating. The challenge now is to relocate these spaces into sustainable and cohesive nodes. This research aims to identify cultural facility oversupply in the city center and understand the required usage for heritage buildings to promote a habitable, sustainable and cohesive historic center.
Design/methodology/approach
The study consisted of two phases. Firstly, a georeferenced spatial analysis and monthly usage frequency of each facility is proposed. Secondly, interviews explored the criteria for designating heritage buildings as cultural facilities. Additionally, a survey assessed urban habitability in three historic center parishes, measuring aspects like coverage, satisfaction and security from residents' perspectives.
Findings
The underutilization of cultural facilities demonstrates both inefficient heritage management and a lack of resident interest in cultural activities and neighborhood decision-making. Thus, ensuring collective ownership of heritage assets becomes crucial. Additionally, the municipality's approach to heritage must be reconsidered. While implementing a cultural program may seem faster and cheaper, the long-term cost-benefit of maintaining a cohesive historical center outweighs that of a dispersed city.
Originality/value
This paper calls for a fundamental reimagining of the concept of built heritage, emphasizing the need for a more inclusive and integrated approach that goes beyond museum and tourism-driven strategies. This perspective recognizes the importance of social, cultural and environmental sustainability in revitalizing the historic center, considering the broader context of the city and its diverse inhabitants.
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This paper aims to focus on scrutinizing the economics of greenhouse gas (GHG) emissions in Vietnam's rice production sector.
Abstract
Purpose
This paper aims to focus on scrutinizing the economics of greenhouse gas (GHG) emissions in Vietnam's rice production sector.
Design/methodology/approach
Using surveyed data from household rice producers, the smallest available production scale, the author delves into the economics of GHG emissions, constructs a data-driven bottom-up marginal abatement cost curve for Vietnam’s rice production, and evaluates the impacts of carbon pricing on production outputs and GHG emissions.
Findings
The author’s estimates reveal that the average profit earned per tonne of GHG emissions is $240/tCO2. Notably, the profit earning per tonne of GHG emissions varies substantially across producers, indicating significant opportunities for improvement among low-efficiency producers. The analysis suggests that a reasonable carbon price would yield a modest impact on the national rice output. The quantitative analysis also reaffirms that the primary driver of GHG emissions in Vietnam’s rice production stems from non-energy inputs and industrial processes rather than the utilisation of energy inputs, emphasizing the importance of improving cultivation techniques.
Originality/value
This research is original.
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