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1 – 10 of over 106000Igor E. Mizikovsky, Viktor P. Kuznetsov, Ekaterina P. Garina, Elena V. Romanovskaya and Nataliya S. Andryashina
This chapter is devoted to the study of the standard control of the material costs of production as a factor of technical growth of an enterprise of manufacturing industries: ways…
Abstract
This chapter is devoted to the study of the standard control of the material costs of production as a factor of technical growth of an enterprise of manufacturing industries: ways of integration in a single information space of information that allows you to manage the cost and quality of products at all stages of the value creation; theoretical and methodological approaches to the implementation of control functions of material costs (technological waste and production losses) according to preestablished consumption rates in the value creation of an industrial enterprise, especially in a number of machine-building factories of Nizhny Novgorod industrial cluster; theoretical methods of synthesis and comparison data, structured description of characteristics of the object of study, system analysis, as well as empirical methods of observations and descriptions of the subject area. The necessity of further improvement of effectiveness and methodology of a control function of a standard cost accounting system in the aspect of maintaining the technical growth of an enterprise is substantiated. Current condition is analyzed, and ways of modernization of organizational, managerial, methodological, metrological, and competence types are proposed. Also, sets of conditions for implementation of standard control and procedures incorporated into instrumental information space are substantiated. It is proved that the application of standard accounting of material costs for production within the framework of a system of standard accounting effectively contributes to noticeable technical growth and meets modern criteria and parameters of an effective management. It is substantiated that conditions for the implementation of a standard control of material costs for the production of an industrial enterprise that contributes to technical growth are availability and comprehensiveness of organizational, managerial, methodological, and metrological types of security control of material resources in the production; compliance with technical standards for processing, warehousing, storage, transportation of material resources; and matching competencies of management personnel with their functions. It is expected to introduce a standard control of material costs within the framework of a standard accounting system in practices of machine-building enterprises, as a significant factor of technical growth. Scientific understanding of an essence of the standard control of material costs within the framework of a standard cost accounting system, justified and outlined by the author, ensures incorporation into practice of effective production management, contributes a noticeable technical growth of industrial enterprises of the processing industries; provides a significant improvement in a quality of accounting results in general.
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Peter Samuelsson, Per Storm and Thomas Lager
A robust description of the material transformation system is fundamental for understanding its capabilities and thus for communicating, prioritising and changing the system…
Abstract
Purpose
A robust description of the material transformation system is fundamental for understanding its capabilities and thus for communicating, prioritising and changing the system. Deploying a previously developed configuration model the purpose of this paper is to test the industrial usability of the model as an instrument to gain a better understanding of the material transformation system through externalising the generic production capabilities of the system.
Design/methodology/approach
In a multiple case study approach and using a prior conceptual configuration model of the material transformation system in the process industries as a research instrument, company-generic production capabilities were investigated in three companies representing the mineral, food and steel industries.
Findings
The empirical results supported the utility of the model as an instrument in providing a coherent set of elements that define operations and thus serve as a platform to model company-generic production capabilities and serve as input to strategizing though implicating needed change to the material transformation system. The theoretical contribution was mainly the empirical validation of the previously developed conceptual model as a tool in knowledge formation of the capabilities of the system and to outline the concept of “production capabilities configuration”.
Research limitations/implications
Three sectors of the process industries were studied but it is recommended that the results should be replicated in complementary case studies or a survey of larger samples from the process industries. Those studies should not only be limited to increase the empirical knowledge base, but possibly to identify additional new variables, further refine the set of variables in the present model and investigate their relationships.
Practical implications
It is argued that the model can already be used as a tool to support both horizontal and vertical communication on production capabilities, thus facilitating, e.g. manufacturing strategy development.
Originality/value
The validated conceptual model supported by the empirical evidence is new knowledge to be used in the analysis of company-generic production capabilities in the process industries.
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Thomas Lager, Peter Samuelsson and Per Storm
In the process industries, it is essential to have a well-articulated manufacturing strategy within companies. However, to facilitate manufacturing strategy development, it is…
Abstract
Purpose
In the process industries, it is essential to have a well-articulated manufacturing strategy within companies. However, to facilitate manufacturing strategy development, it is important to start with a good characterisation of the material transformation system and company production capabilities. The paper aims to discuss these issues.
Design/methodology/approach
A grounded theory approach, with inspiration from configuration modelling, attempted to characterize the material transformation system as a set of variables. The variable development was based on a literature review and the knowledge base of five industry experts. Two exploratory mini-case studies were carried out, primarily to illustrate the use of the model, but additionally to test its industrial usability.
Findings
A set of 31 variables was developed, and related measures and scales were tentatively defined. Two mini-cases supported the usability of the model. The model, focussing on company generic process capabilities, is a conceptual taxonomy and the study’s theoretical contribution.
Research limitations/implications
The lucidity of the definitions and scales for the variables are open to further refinement, and the limited discussions of variable relationships in this study are addressed in an agenda for further research.
Practical implications
The model can be deployed as a facilitative instrument in the analysis of company material transformation systems and may serve as a platform in further discussions on companies’ strategy development.
Originality/value
The model is a new instrument for analysing company generic process capabilities and an effort to build new theory rather than to test an existing one.
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Retreat of the Critics. The publication, last month, of a series of six main articles on Work Study with an introductory leader in The Financial Times was yet further proof of the…
Abstract
Retreat of the Critics. The publication, last month, of a series of six main articles on Work Study with an introductory leader in The Financial Times was yet further proof of the increasing interest and importance accorded by the nation at large to this decisive “tool of management” which has been, until comparatively recent years, the dream of a few, forward‐looking pioneers. During the past year or two, however, increasing references have been made to Work Study on the radio and television, and in the daily press. As The Financial Times points out: “The critical voices seem now to be growing fainter. For example, no less than 800 industrialists from every part of the country attended the recent conference on Work Study at Harrogate, organised by the British Institute of Management.”
Hee‐Yoon Yoon and Sin‐Young Kim
Disabled people have the same information needs as non‐disabled people. Nevertheless, only 5 per cent of the world's publishing output is made accessible in alternative formats…
Abstract
Purpose
Disabled people have the same information needs as non‐disabled people. Nevertheless, only 5 per cent of the world's publishing output is made accessible in alternative formats for people who cannot access and use printed materials. This paper aims to suggest the strategy for a national development plan, role models for production and distribution of the alternative format materials for the equitable library service for Koreans with print disabilities.
Design/methodology/approach
The paper is based on a series of pre‐research studies and discusses arguments for and principles of an alternative format materials development plan in terms of protecting access to information, eliminating the knowledge and information gap, the role of libraries and their social responsibilities, the inadequacy of materials currently available, production plans at the national level, and the advent of an era of digital distribution.
Findings
This research presents a strategic development plan as well as a role division model concerning the production of alternative format materials based on the mid‐ to long‐term plan and a nation‐wide cooperative network centring on the National Library Support Center for Disabled People in Korea.
Originality/value
The strategic development plan and a role division model concerning the production of alternative format materials presented in this study will improve consciousness about the gap in information.
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Anna Fredriksson, Carl Wänström and Lars Medbo
The materials planning (MP) environment sets the prerequisites for the MP process. Before and during production transfer and start-up (PTS) supply chain uncertainty of the MP…
Abstract
Purpose
The materials planning (MP) environment sets the prerequisites for the MP process. Before and during production transfer and start-up (PTS) supply chain uncertainty of the MP environment increases, as the company goes from a known to an unknown situation. The purpose of this paper is to describe the impact of the MP environment on the MP process before and during PTS.
Design/methodology/approach
A conceptual framework describing the MP environment before and during PTS is developed and applied to one case of outsourcing from Sweden to China. The framework is based on a literature review and further evaluated by both researchers and managers.
Findings
A conceptual framework describing the dynamic MP environment before and during PTS has been developed compared to previously static MP environments descriptions. In addition, this framework proved to be useful in analysing the importance of various characteristics of the MP environment before and during PTS.
Practical implications
The study highlights the importance of a proactive approach to materials availability when transferring production. The conceptual framework developed here can be used as a checklist to identify the characteristics of the MP environment that are most important to ensuring materials availability.
Originality/value
The paper highlights the PTS when outsourcing, a substantial time frame with a large impact on success. This is an important contribution, given the focus of previous outsourcing research on strategic issues. Further, the paper demonstrates the differences between static and dynamic MP environments.
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John Gattorna, Abby Day and John Hargreaves
Key components of the logistics mix are described in an effort tocreate an understanding of the total logistics concept. Chapters includean introduction to logistics; the…
Abstract
Key components of the logistics mix are described in an effort to create an understanding of the total logistics concept. Chapters include an introduction to logistics; the strategic role of logistics, customer service levels, channel relationships, facilities location, transport, inventory management, materials handling, interface with production, purchasing and materials management, estimating demand, order processing, systems performance, leadership and team building, business resource management.
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Mahendrawathi ER, Noval Arsad, Hanim Maria Astuti, Renny Pradina Kusumawardani and Rivia Atmajaningtyas Utami
The purpose of this paper is to present the result of using process mining to model the production planning (PP) process of a manufacturing company that is supported by enterprise…
Abstract
Purpose
The purpose of this paper is to present the result of using process mining to model the production planning (PP) process of a manufacturing company that is supported by enterprise resource planning (ERP) systems.
Design/methodology/approach
This paper uses event logs obtained from the case company’s ERP database. The steps for this research are planning process mining implementation, extraction and construction of event log, discovering process model with Heuristic Miner and analysis.
Findings
Process model obtained from process mining shows how the PP is actually conducted. It shows the loop in materials requirement planning and create plan order process. Furthermore, the occurrences of changing plan order date and production line indicate the schedule instability in the case company. Further analysis of the material management (MM) event log shows the implication of production plan changes on MM. Continuous change in the plan affects material allocation priority and may result in a mismatch between production needs and the materials available.
Research limitations/implications
The study is only conducted in a single and specific case. Therefore, even though the findings provide good insight, the use of solitary case study does not imply a general result applied to other cases. Hence, there is a need to conduct similar studies on various cases so that a more generic conclusion can be drawn.
Practical implications
The result provides insights into how the current company’s policy of adjusting the production plan to accommodate changing demand impacts their operation. It can help the company to consider a better balance between flexibility and efficiency to improve their process.
Originality/value
The paper demonstrates the use of process mining to capture the real progression of PP based on the data stored in the company’s ERP database, which give an insight into how a real company conducts their PP process, the implication of schedule instability on MM and production. The novelty of this research lies in the use of process mining to attest to the schedule nervousness issue at a process level.
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Stephen G. and Paul S. Ciccantell
Incorporating local space, matter, and society into our concepts of the global in analytically compatible ways poses a major challenge for contemporary scholars of both world…
Abstract
Incorporating local space, matter, and society into our concepts of the global in analytically compatible ways poses a major challenge for contemporary scholars of both world systems and globalization. Many analysts ignore both materiality and locality of production. They assume the global as their point of departure, and attempt to incorporate the local into it. In this chapter, we aim to reverse that logic. We will take into account and theorize the interaction of natural and social processes. In other words, we will integrate ecologic or materio-spatial logic with sociologic within the economic logic of global markets.
Hae Jin Gam, Huantian Cao, Cheryl Farr and Lauren Heine
The purpose of this paper is to develop and implement a new sustainable apparel design and production model, cradle to cradle apparel design (C2CAD), that provides guidelines for…
Abstract
Purpose
The purpose of this paper is to develop and implement a new sustainable apparel design and production model, cradle to cradle apparel design (C2CAD), that provides guidelines for apparel designers and manufacturers to solve some of the sustainability problems related to apparel production.
Design/methodology/approach
The C2CAD model was developed by integrating McDonough and Braungart's “cradle to cradle” model into existing apparel design and production models. Knitwear design and production was used to implement the C2CAD model as a proof of concept. The performance and cost of the C2CAD knitwear were evaluated.
Findings
The C2CAD model has four main steps: problem definition and research; sample making; solution development and collaboration; and production. Following the four steps and with an international collaboration similar to current apparel industry practices, “Four‐season sustainability” children's knitwear prototypes were developed. Produced with an acceptable manufacturing cost, the products have good mechanical and color fastness performance.
Practical implications
The C2CAD model provides practical guidelines for apparel designers and manufacturers and allows them to address all three pillars in sustainable development: economic development, social development, and environmental protection.
Originality/value
The C2CAD is the first apparel design and production model that emphasizes sustainability in addition to functional, expressive, and aesthetic considerations. The production process of “Four‐season sustainability” children's knitwear demonstrated the implementation of C2CAD model in sustainable apparel design and production.
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