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Book part
Publication date: 29 March 2016

Marc 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

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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Book part
Publication date: 8 April 2005

Petri Suomala

The essential investments in new product development (NPD) made by industrial companies entail effective management of NPD activities. In this context, performance…

Abstract

The essential investments in new product development (NPD) made by industrial companies entail effective management of NPD activities. In this context, performance measurement is one of the means that can be employed in the pursuit of effectiveness.

Details

Managing Product Innovation
Type: Book
ISBN: 978-1-84950-311-2

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Article
Publication date: 13 October 2020

Viktoria Sundquist and Lisa Melander

This paper aims to investigate how various organizational interfaces between firms, units and functions, and the interplay between them, are developed and mobilized in…

Abstract

Purpose

This paper aims to investigate how various organizational interfaces between firms, units and functions, and the interplay between them, are developed and mobilized in product development processes.

Design/methodology/approach

The theoretical framework is based on the industrial network approach, including interactive resource development and the concept of organizational interfaces. A single case study is conducted at a world-leading industrial tool manufacturer, illustrating how resources are combined over time, crossing boundaries of firms, units and functions in the development of a hand-held digitalized tool for quality assurance in the production of cars. Data have been collected through semi-structured interviews, with additional data in the form of project reports, internal documents and practices for external collaboration.

Findings

In addition to inter-organizational interfaces, the study identifies a typology of scouting, embarking and integration interfaces at unit level (geographically spread units of one multinational corporation) and interpretation and reciprocal interfaces at function level. The conclusions show that these interfaces affect the outcome of three aspects of the product development process: product characteristics and functionality features, system integration and organizational network extent. Existing interfaces serve as a platform for developing interaction further and provide the interfaces with new content, thus moving between different types of interfaces. Product development processes also involve new interfaces where there was no previous interaction between the parties.

Research limitations/implications

This research has implications for the interplay between interfaces in cases involving multiple external and internal actors in resource combining efforts.

Practical implications

External interactions between firms influence and impact internal activities and resources. Managers need to be aware of the complex interdependencies between external and internal interfaces and resources. Managing organizational interfaces is about both exploiting established interfaces and developing new ones. Consequently, existing interfaces may be activated differently to align with new interaction purposes, which, in turn, requires efforts to combine resources according to the new conditions.

Originality/value

Previous research contains a typology of organizational interfaces between customers and suppliers. The study expands on this research by identifying internal interfaces between units and functions.

Details

Journal of Business & Industrial Marketing, vol. 36 no. 2
Type: Research Article
ISSN: 0885-8624

Keywords

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Article
Publication date: 1 March 1995

Nessim Hanna, Douglas J. Ayers, Rick E. Ridnour and Geoffrey L. Gordon

Most recent work in the area of new product development has been ofa theoretically prescriptive basis, ignoring, to a large degree, thecurrent state of affairs in US…

Abstract

Most recent work in the area of new product development has been of a theoretically prescriptive basis, ignoring, to a large degree, the current state of affairs in US corporations. The study examines, on a comparative basis, consumer and business products organizations, practices being utilized to guide the development process and key factors influencing the success/failure of the process. Results from an empirical study reveal that: (1) there is no one best means to structure the process; (2) top management commitment to and support of the process is a critical factor; (3) knowledge of markets and customers remains elusive; and (4) more similarities than differences exist between the practices undertaken by and the factors influencing success/failure in consumer versus business products organizations.

Details

Journal of Product & Brand Management, vol. 4 no. 1
Type: Research Article
ISSN: 1061-0421

Keywords

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Book part
Publication date: 12 May 2017

Mitsuru Kodama

As a company that has continuously achieved business innovation, Apple in the United States has successfully applied strategic knowledge creation to produce a series of…

Abstract

As a company that has continuously achieved business innovation, Apple in the United States has successfully applied strategic knowledge creation to produce a series of products that integrate various digital devices as well as diverse contents and applications, such as the iPod, iPhone, and iPad, based on a corporate vision of a digital hub concept. At the same time, the redefining of corporate boundaries that expanded Apple’s business in a horizontal direction from the Macintosh PC business to the delivery of music, smartphones, and tablets is also an indication of the evolution of a corporate vision involving Apple’s strategic transformation. This chapter presents the strategic and creative processes that enabled practitioners, including the late Steve Jobs, to demonstrate “strategic innovation capability” by “holistic leadership” at every level of management at Apple and successfully achieve a business ecosystem strategy through “creative collaboration” across diverse boundaries within and outside the company.

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Book part
Publication date: 23 September 2014

Marc Wouters and Susana Morales

To provide an overview of research published in the management accounting literature on methods for cost management in new product development, such as a target costing…

Abstract

Purpose

To provide an overview of research published in the management accounting literature on methods for cost management in new product development, such as a target costing, life cycle costing, component commonality, and modular design.

Methodology/approach

The structured literature search covered papers about 15 different cost management methods published in 40 journals in the period 1990–2013.

Findings

The search yielded a sample of 113 different papers. Many contained information about more than one method, and this yielded 149 references to specific methods. The number of references varied strongly per cost management method and per journal. Target costing has received by far the most attention in the publications in our sample; modular design, component commonality, and life cycle costing were ranked second and joint third. Most references were published in Management Science; Management Accounting Research; and Accounting, Organizations and Society. The results were strongly influenced by Management Science and Decision Science, because cost management methods with an engineering background were published above average in these two journals (design for manufacturing, component commonality, modular design, and product platforms) while other topics were published below average in these two journals.

Research Limitations/Implications

The scope of this review is accounting research. Future work could review the research on cost management methods in new product development published outside accounting.

Originality/value

The paper centers on methods for cost management, which complements reviews that focused on theoretical constructs of management accounting information and its use.

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Article
Publication date: 1 June 1985

The librarian and researcher have to be able to uncover specific articles in their areas of interest. This Bibliography is designed to help. Volume IV, like Volume III…

Abstract

The librarian and researcher have to be able to uncover specific articles in their areas of interest. This Bibliography is designed to help. Volume IV, like Volume III, contains features to help the reader to retrieve relevant literature from MCB University Press' considerable output. Each entry within has been indexed according to author(s) and the Fifth Edition of the SCIMP/SCAMP Thesaurus. The latter thus provides a full subject index to facilitate rapid retrieval. Each article or book is assigned its own unique number and this is used in both the subject and author index. This Volume indexes 29 journals indicating the depth, coverage and expansion of MCB's portfolio.

Details

Management Decision, vol. 23 no. 6
Type: Research Article
ISSN: 0025-1747

Keywords

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Article
Publication date: 17 April 2009

Pang‐Lo Liu and Chih‐Hung Tsai

This study aims to probe into the influence of new product design and new product development process management on development performance. The research finding…

Abstract

This study aims to probe into the influence of new product design and new product development process management on development performance. The research finding demonstrates that product design reveals positive and significant influence on new product development performance. Through statistical analysis, this study finds that companies in Taiwan value new product design. When companies value it more, they tend to have better new product development performance. With regard to the relation between new product development process management and new product development performance, the empirical results demonstrate that companies would pay more attention on new product development process management. With regard to new product idea and assessment, concept design and development, product function test and mass production in the market, through statistical analysis, this study finds that companies that value process management of new product development tend to have better new product development performance. As to the influence of new product design and new product process management on new product development performance, statistical analysis result demonstrates that the integration between new product design valued by companies in Taiwan and development process management would lead to significantly positive influence on new product development performance of the companies.

Details

Asian Journal on Quality, vol. 10 no. 1
Type: Research Article
ISSN: 1598-2688

Keywords

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Article
Publication date: 30 May 2018

Fatimaezzahra Fouad, Amina Tourabi and Ghizlane Lakhnati

In the presence of a low rate of investment in research and development in the fish industry, the Moroccan government launched in 2009 a new fisheries program which…

Abstract

Purpose

In the presence of a low rate of investment in research and development in the fish industry, the Moroccan government launched in 2009 a new fisheries program which directs fish processing companies towards a non-price competitiveness strategy. These companies are driving to establish a modernized value chain that supports product innovation in its performance generation. This study therefore aims at measuring the impact of this value chain on the performance of a new product taking into account the early stages of development, namely prototyping.

Design/methodology/approach

First, the authors tried to collect the data in a dichotomous qualitative form for the structure of the innovation process which reflects the measure of elapsed time for each stage of the innovation process in the two cases, namely, sequentiality and parallelism of the steps. The authors then addressed a second time to the quality managers to provide them with quantitative data. Nevertheless, the evaluation of the improvement of the innovative product had remained qualitative.

Findings

The study shows that there is a positive and significant relationship between the partially parallel structure and the internal improvement objectives of the new prototype.

Research limitations/implications

The main limitation of this study was the very small sample of firms operating in innovation, which did not allow us to apply a parametric analysis such as logistic or linear regression according to a normal law on a sufficient number of observations according to the transversal approach. As theoretical implications of this study, Davila et al. (2006) argue that to succeed in a product development process, it must be possible to measure the resulting performance. Assessing performance in the product development process is particularly important for managers and decision makers to address key management issues such as “what we do”, “what we have learned” and “what should we do in the future” (Tatikonda, 2007).

Practical implications

The empirical implications of this study have shown that accelerating the execution of innovation activity is enormously favored to increase the performance of the innovative product over the medium term. This will enable the company to be efficient in terms of market entry time with good quality and as soon as possible mainly in the early stages of development of the new product.

Originality/value

Compared with previous studies, the originality of this study is to answer two inadequacies in the theory of performance of the new product, namely, the objective/quantitative nature of the practice measured in the innovation process and the use of a holistic approach based on the performance indicators of the innovative product at each stage of the innovation process.

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Article
Publication date: 1 July 1996

Martin Fojt

In the hectic world in which we live it is all too easy to lose sight of our original goals. Day‐to‐day events take on an unprecedented amount of importance relative to…

Abstract

In the hectic world in which we live it is all too easy to lose sight of our original goals. Day‐to‐day events take on an unprecedented amount of importance relative to our overall aims. What people need more of is an overview of what they are doing to enable clarity and perspective to shine through. Easier said than done, I hear you say, and you are probably right. This special issue of British Food Journal, on the theme of new product development, aims to add perspective by adding a selection of articles on how other industries manage this most important of areas.

Details

British Food Journal, vol. 98 no. 7
Type: Research Article
ISSN: 0007-070X

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