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1 – 10 of over 25000Marc Wouters, Susana Morales, Sven Grollmuss and Michael Scheer
The paper provides an overview of research published in the innovation and operations management (IOM) literature on 15 methods for cost management in new product development, and…
Abstract
Purpose
The paper provides an overview of research published in the innovation and operations management (IOM) literature on 15 methods for cost management in new product development, and it provides a comparison to an earlier review of the management accounting (MA) literature (Wouters & Morales, 2014).
Methodology/approach
This structured literature search covers papers published in 23 journals in IOM in the period 1990–2014.
Findings
The search yielded a sample of 208 unique papers with 275 results (one paper could refer to multiple cost management methods). The top 3 methods are modular design, component commonality, and product platforms, with 115 results (42%) together. In the MA literature, these three methods accounted for 29%, but target costing was the most researched cost management method by far (26%). Simulation is the most frequently used research method in the IOM literature, whereas this was averagely used in the MA literature; qualitative studies were the most frequently used research method in the MA literature, whereas this was averagely used in the IOM literature. We found a lot of papers presenting practical approaches or decision models as a further development of a particular cost management method, which is a clear difference from the MA literature.
Research limitations/implications
This review focused on the same cost management methods, and future research could also consider other cost management methods which are likely to be more important in the IOM literature compared to the MA literature. Future research could also investigate innovative cost management practices in more detail through longitudinal case studies.
Originality/value
This review of research on methods for cost management published outside the MA literature provides an overview for MA researchers. It highlights key differences between both literatures in their research of the same cost management methods.
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Mark J. Hooper, Derek Steeple and Clive N. Winters
In adopting and developing the key elements of agility, there is a requirement for enterprises to overcome the philosophical challenges of a shift from mass/lean production to the…
Abstract
In adopting and developing the key elements of agility, there is a requirement for enterprises to overcome the philosophical challenges of a shift from mass/lean production to the customisation environment of agile manufacturing. There is a substantial body of knowledge supporting the use of alternative costing systems for operations and production management and particularly mass/lean production, yet none deal with the emerging philosophy of agility. This paper examines the operational cost environment of organisations seeking to attain agility. The paper considers and defines the inter‐ and intra‐enterprise activities required to support the provision of total solution systems for customers. The paper evaluates the requirements at a strategic and operational level for costing in an agile environment. The operational issues for agile costing systems are explored and discussed through an implementation case study.
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This study investigates the evolutionary pattern of China's electronics industry and China's industrial integration into the Northeast Asian region from a historical perspective…
Abstract
Purpose
This study investigates the evolutionary pattern of China's electronics industry and China's industrial integration into the Northeast Asian region from a historical perspective. The purpose is to shed some light on the catch‐up path of China's technological capabilities using some empirical evidence covering the period of 1974‐2000.
Design/methodology/approach
Market share and the Finger‐Kreinin similarity index (FKSI) are used as measures to trace the path of catch‐up from both quantitative and structural perspectives and evidence is provided at the sectoral level. The Standard International Trade Classification (SITC) classification systems is adopted and FKSI values are derived from international trade data at both four‐digit SITC and sectoral levels.
Findings
First, the take‐off points toward rapid progress of China's technological capability in different sectors happened not concurrently but in a sequentially manner. Second, as to structural evolution, the process of China's integration into the world market and the Northeast Asian region started in 1978 and the extent of integration has become higher and higher ever since. Until late 1990s, gaps between China and Japan and between China and Korea have been successfully narrowed in terms of comprehensiveness of export structure in electronics.
Originality/value
The period of 1974‐2000 saw the tremendous transition in China from a centralized and planned system into a market‐driven economy. It also saw several noteworthy shifts of China's industrial policy in order to build up its innovative capacity and to catch‐up with Japan and Korea. Unlike many other studies that deeply root in macroeconomic approach, this study traces the evolution of China's performance at the sectoral level by focusing on electronics industry. The findings of this paper are explained in terms of national industrial policy, location effects, and low‐cost sourcing.
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Argues that the influence of developments in production technologyand process innovation on the selection of the location of productionhas markedly increased and, as a consequence…
Abstract
Argues that the influence of developments in production technology and process innovation on the selection of the location of production has markedly increased and, as a consequence of this, the role of wage levels has diminished, in spite of the fact that many of the top managers of European enterprises stubbornly continue to maintain that the opposite is true. On the one hand challenges the statement that wage levels in The Netherlands are too high compared with other European countries and on the other hand (and more important) argues that the role of wage levels has diminished in the discussion of how to increase European employment. To illustrate the shift in industrial strategy, the actual (re)location behaviour of a large Dutch electronics concern, namely Philips Electronics, can be given. By examining this corporation′s behaviour side‐by‐side with the developments in production technology, demonstrates that, while wage costs played a significant role in determining the location policy in large‐scale enterprises in the 1960s and 1970s, the importance of this factor since the 1980s has diminished. Casts a different light on the constantly reiterated admonitions by European managers (and economists) that high wage levels in Europe will lead to the emigration of enterprises to low‐wage countries with disastrous consequences for the European levels of (un)employment.
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Alena Pietrikova, Peter Lukacs, Dagmar Jakubeczyova, Beata Ballokova, Jerzy Potencki, Grzegorz Tomaszewski, Jan Pekarek, Katerina Prikrylova and Martin Fides
This paper aims to find an optimal surface treatment of commonly used polymeric substrates for achieve the high adhesion of printed structures. For this reason, the investigation…
Abstract
Purpose
This paper aims to find an optimal surface treatment of commonly used polymeric substrates for achieve the high adhesion of printed structures. For this reason, the investigation of substrates surfaces from different perspectives is presented in this paper.
Design/methodology/approach
The contact angle measurements as well as the roughness measurements were realised for the analysis of surface properties of investigated substrates. The impact of applied chemical agents for surface treatment onto the wettability is analysed for polyimide, polyethylene terephthalate and polyethylene naphthalene substrates.
Findings
The results prove the correlation among wettability, surface energy and work of adhesion with respect to the theoretical background. The surface treatment of polymeric substrates by chemical agents, such as acetone, toluene, ethanol, isopropyl and fluor silane polymer, has a significant impact onto the wettability of substrates which affects the final deposition process of nanoinks.
Originality/value
The main benefit of the surfaces’ investigation presented in this paper lays in surface modification by readily available chemical agents for optimising the deposition process nanoinks used in inkjet printing technology.
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