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.

The study re-examines if lean production manufacturing practices (i.e. TQM and JIT) interact with the compensation system (incentive vs. fixed compensation plans) and information system (i.e. attention directing goals and performance feedback) to reduce production costs (in terms of manufacturing and warranty costs) using a recursive partitioning model. Decision trees (i.e. recursive partitioning algorithm using Chi-square Automatic Interaction Detection or CHAID) are constructed on data from 77 U.S. manufacturing firms in the electronics industry. Overall, the “decision tree” results show significant interaction effects. In particular, the study found that better manufacturing performance (i.e. lower production costs) can be achieved when lean production manufacturing practices such as TQM and JIT are used along with incentive compensation plans. Also, synergies do result from combining TQM/JIT with more frequent performance feedback along with attention directing goals. These findings suggest that if organisational infrastructure and management control systems are not aligned with manufacturing practices, then the potential benefits of lean manufacturing (i.e. TQM and JIT) may not be fully realised.

Purpose: The purpose of this study is to assess the main and interaction effects of activity-based costing (ABC), internal information systems integration (IISI), and external information systems integration (EISI) on manufacturing plant operational performance, controlling for plant characteristics.

Methodology/approach: The study uses survey data from a cross-section of 369 U.S. manufacturing plants. Data were analyzed using hierarchical regression model.

Findings and implications: The results indicate partial support for the main and two-way interaction effects on plant operational performance. The three-way interaction effects are significant and positive, suggesting that deploying all three resources (i.e., ABC, IISI, and EISI) leads to the higher plant operational performance.

Originality/value: The paper significantly extends prior research and contributes to the understanding of the main and interaction effects of ABC, IISI, and EISI on manufacturing plant operational performance. The paper would also be of interest to practitioners interested in keeping up with academic literature.

Despite arguments that traditional product costing and variance analysis operate contrary to the strategic goals of advanced manufacturing practices such as just in time (JIT), total quality management (TQM), and Six Sigma, little empirical evidence exists that cost accounting practices (CAP) are changing in the era of continuous improvement and waste reduction. This research supplies some of the first evidence of what CAP are employed to support the information needs of a world-class manufacturing environment. Using survey data obtained from executives of 121 U.S. manufacturing firms, the study examines the relationship between the use of JIT, TQM, and Six Sigma with various forms of traditional and non-traditional CAP. Analysis of variance tests (ANOVA) indicate that most traditional CAP continue to be used in all manufacturing environments, but a significant portion of world-class manufacturers supplement their internal management accounting system with non-traditional management accounting techniques.

Lean manufacturing, a philosophy that revolutionized the manufacturing industry, is often linked to the Toyota Production System (TPS). At the core of a lean company, one can observe proper implementation of lean manufacturing tools and practices such as just-in-time, work teams, cellular manufacturing, lean layout, etc. The goal of lean production is to minimize the waste producing activities while offering the same or enhanced quality to customers.

The aim of this research is to investigate the implementation degree of lean manufacturing and its tools and practices focusing on the case of an SME in Albania as a concrete example. Higher attention is given to some of the pillars of lean manufacturing such as just-in-time and cellular manufacturing.

In this case study, researchers observed a variety of features of lean production. Just-in-time was implemented to a certain extent and cellular manufacturing at a more surprising level, which was facilitated especially by the U-shaped facility layout designs observed during the site visits. The value stream mapping showed a proper group technology in place and the management displayed signs of engagement and future advancement desire regarding this philosophy.

One of the most hyped concepts in the manufacturing industry is ‘Industry 4.0’. The ‘Industry 4.0’ concept is grabbing the attention of every manufacturing industry across the globe because of its immense applications. This phenomenon is an advanced version of Industry 3.0, combining manufacturing processes and the latest Internet of Things (IoT) technologies. The main advantage of this paradigm shift is efficiency and efficacy in the manufacturing process with the help of advanced automated technologies. The concept of ‘Industry 4.0’ is contemporary, so it falls under exploratory study. Therefore, the research methodology is thematic narration grounded on secondary data (online) analysis. In this light, this chapter aims to explain ‘Industry 4.0’ in terms of concepts, theories and models based on the Web of Science (WoS) database. The data include research manuscripts, book chapters, blogs, white papers, news items and proceedings. The study details the latest technologies behind the ‘Industry 4.0’ phenomenon, different business intelligence technologies and their practical implications in some manufacturing industries. This chapter mainly elaborates on Industry 4.0 frameworks designed by (1) PwC (2) IBM (3) Frost & Sullivan.