Search results

The purpose of the study was to investigate the alignment between current product and manufacturing systems and how it could be achieved.

Case study research method was chosen for the collection and analysis of empirical data. The data was of qualitative nature and was collected using research techniques such as observations through video recordings of processes, documents and open and semi-structured interviews.

The variation of outer side sub-element of the exterior wall element was found to not be aligned with its corresponding assembly. A hybrid assembly of outer side sub-elements characterised by flexibility and reconfigurability can be developed.

The study is limited to the exterior wall element and corresponding manufacturing system.

The presented approach was formulated with the aim to be used both for the analysis of existing products and manufacturing systems as well as for the design of new manufacturing systems.

So far, this is the first study in the context of timber house building where the alignment between product and manufacturing systems was investigated by considering product variety and flexibility of manufacturing systems.

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).

This structured literature search covers papers published in 23 journals in IOM in the period 1990–2014.

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.

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.

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.

Theeuwes and Adriaansen (1994), among others, have asserted that activity-based costing (ABC) is inappropriate for operational decision-making. In this article, ABC is modified to reflect separate flexible and committed cost driver rates for an activity. This enables the model to reflect the difference in the behavior of an activity’s flexible and committed costs needed for operational planning decisions. The modified ABC facilitates determining the resources required to produce the product mix developed from the firm’s strategic plan and the excess capacity that will result. The modifications made to ABC aid in determining an optimal product mix when the firm has excess capacity, while the traditional ABC may not. Equally important, it facilitates measuring the financial implications of the resource allocation decisions that comprise the firm’s operational plan. As the operational plan is implemented, operational control is used to ensure that it is performed in an efficient and effective manner. The modified ABC enables the firm’s managers to compute the different types of deviations that arise from using flexible and committed resources at the unit, batch, and product levels of the firm’s operations. This aids in understanding problematic aspects of the firm’s operations and identifying where management resources are needed to improve operational efficiency.

This paper deals with the organizing of interactive product development. Developing products in interaction between firms may provide benefits in terms of specialization, increased innovation, and possibilities to perform development activities in parallel. However, the differentiation of product development among a number of firms also implies that various dependencies need to be dealt with across firm boundaries. How dependencies may be dealt with across firms is related to how product development is organized. The purpose of the paper is to explore dependencies and how interactive product development may be organized with regard to these dependencies.

The analytical framework is based on the industrial network approach, and deals with the development of products in terms of adaptation and combination of heterogeneous resources. There are dependencies between resources, that is, they are embedded, implying that no resource can be developed in isolation. The characteristics of and dependencies related to four main categories of resources (products, production facilities, business units and business relationships) provide a basis for analyzing the organizing of interactive product development.

Three in-depth case studies are used to explore the organizing of interactive product development with regard to dependencies. The first two cases are based on the development of the electrical system and the seats for Volvo’s large car platform (P2), performed in interaction with Delphi and Lear respectively. The third case is based on the interaction between Scania and Dayco/DFC Tech for the development of various pipes and hoses for a new truck model.

The analysis is focused on what different dependencies the firms considered and dealt with, and how product development was organized with regard to these dependencies. It is concluded that there is a complex and dynamic pattern of dependencies that reaches far beyond the developed product as well as beyond individual business units. To deal with these dependencies, development may be organized in teams where several business units are represented. This enables interaction between different business units’ resource collections, which is important for resource adaptation as well as for innovation. The delimiting and relating functions of the team boundary are elaborated upon and it is argued that also teams may be regarded as actors. It is also concluded that a modular product structure may entail a modular organization with regard to the teams, though, interaction between business units and teams is needed. A strong connection between the technical structure and the organizational structure is identified and it is concluded that policies regarding the technical structure (e.g. concerning “carry-over”) cannot be separated from the management of the organizational structure (e.g. the supplier structure). The organizing of product development is in itself a complex and dynamic task that needs to be subject to interaction between business units.

Post-fordist production systems emphasize the need to tap workers’ knowledge to enhance productivity and quality. Often overlooked, however, is the potential conflict in expecting workers to contribute to processes that may make their jobs harder. This article compares employee participation schemes at two General Motors assembly plants to illustrate the potency of this dilemma and the range of ways managers focus or limit employee participation to achieve the company's goals. In Silao, Mexico, General Motors carefully constructed a labor relations environment that cultivated broad employee participation. In Janesville, Wisconsin, local managers placed constraints on employee participation to ensure continuous production.

Most setup management techniques associated with electronic assembly operations focus on component similarity in grouping boards for batch processing. These process planning techniques often minimize setup times. On the contrary, grouping with respect to component geometry and frequency has been proved to further minimize assembly time. Thus, we propose the Placement Location Metric (PLM) algorithm to recognize and measure the similarity between printed circuit board (PCB) patterns. Grouping PCBs based on the geometric and frequency patterns of components in boards will form clusters of locations and, if these clusters are common between boards, similarity among layouts can be recognized. Hence, placement time will decrease if boards are grouped together with respect to the geometric similarity because the machine head will travel less. Given these notions, this study develops a new technique to group PCBs based on the essences of both component commonality and the PLM. The proposed pattern recognition method in conjunction with the Improved Group Setup (IGS) technique can be viewed as an extended enhancement to the existing Group Setup (GS) technique, which groups PCBs solely according to component similarity. Our analysis indicates that the IGS performs relatively well with respect to an array of existing setup management strategies. Experimental results also show that the IGS produces a better makespan than its counterparts over a low range of machine changeover times. These results are especially important to operations that need to manufacture quickly batches of relatively standardized products in moderate to larger volumes or in flexible cell environments. Moreover, the study provides justification to adopt different group management paradigms by electronic suppliers under a variety of processing conditions.

Computer systems firms in Silicon Valley are responding to rising costs of product development, shorter product cycles and rapid technological change by focusing and building partnerships with suppliers, both within and outside of the region. Well-known firms like Hewlett-Packard and Apple Computers and lesser known ones like Silicon Graphics and Pyramid Technology are organized to combine the components and sub-systems made by specialist suppliers into new computer systems. As these firms collaborate to both define and manufacture new systems, they are institutionalizing their capacity to learn from one another. Three cases - a contract manufacturer, a silicon foundry, and the joint development of a microprocessor - illustrate how inter-firm networks help account for the sustained technological dynamism of the regional economy.