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1 – 5 of 5Ashwin Bhimrao Ganorkar, Ramesh R. Lakhe and Kamalkishor N. Agrawal
The purpose of this paper is to present a procedure to implement time-driven activity-based costing (TDABC) using Maynard Operation Sequence Technique (MOST). In this paper three…
Abstract
Purpose
The purpose of this paper is to present a procedure to implement time-driven activity-based costing (TDABC) using Maynard Operation Sequence Technique (MOST). In this paper three research questions are addressed: How can MOST be used to frame time equations? How can MOST be used for the improvement of productivity? How can TDABC cost information be used?
Design/methodology/approach
Case study research was performed at a manufacturing industry. Data have been collected for overhead distribution. The overhead cost was distributed on activity. Time equations are framed using MOST. Cost of activity is assigned to the product using time equations.
Findings
The proposed system simplifies the process of implementation of TDABC using MOST. This system not only determines the cost but also identifies the area where cost is consumed. It also identifies opportunity for productivity improvement.
Research limitations/implications
The case study was conducted in a manufacturing industry. The proposed methodology is suitable for manufacturing industry where standard work procedure is adapted.
Practical implications
The study explains the implementation of TDABC using MOST using a case study and results are meticulously discussed from a management point of view for appropriate decision making.
Originality/value
Besides the articles published so far dealing with the implementation of TDABC, no research was found on the implementation of TDABC using MOST.
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Keywords
The purpose of this paper is to identify and analyze the interactions among different enablers of total quality management (TQM) and its outcome variables in service sector…
Abstract
Purpose
The purpose of this paper is to identify and analyze the interactions among different enablers of total quality management (TQM) and its outcome variables in service sector specific to Indian domestic airline industry. No study has been done regarding the implementation of TQM in Indian domestic aviation sector. To fill this gap interpretive structural modeling (ISM) and total interpretive structural modeling (TISM) based quality framework model has been developed to understand the mutual interactions among the variables and to identify the driving and dependence power of these variables.
Design/methodology/approach
An ISM and TISM based approach have been used to study and analyze the interactions between identified variables.
Findings
In this research work, a total of 14 variables have been identified based on extensive literature review, brainstorming and experts opining from the Indian airline industry and academia. The result showed that top management commitment, training, continuous improvement, benchmarking, employee involvement and commitment have strong driving power and weak dependence power and are at the lowest level in hierarchy in the ISM and TISM model, while the outcome variables of TQM have low driving power but have high dependence power.
Practical implications
Top management must stress on variables having strong driving power for efficient implementation of TQM. By implementation of TISM model in the Indian airline industry, organizations would become more productive, competitive and would eventually become more profitable.
Originality/value
In this research work, ISM and TISM based quality framework structural model have been proposed for Indian domestic aviation industry which is a new effort in the area of TQM implementation in this sector.
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Anup Prabhakarrao Chaple, Balkrishna Eknath Narkhede, Milind M. Akarte and Rakesh Raut
Firms have been adopting lean manufacturing to improve their business performances. However, they are facing failures or less success in implementation, mainly due to lack of…
Abstract
Purpose
Firms have been adopting lean manufacturing to improve their business performances. However, they are facing failures or less success in implementation, mainly due to lack of understanding in relating the lean practices (LPs) from the required performance measures perspective. In view of the lack of research and the importance of understanding them, the purpose of this paper is to prioritize LPs.
Design/methodology/approach
As LPs are scattered in the literature and a variety of performance measures are used, an extensive literature review is first carried out to identify the LPs and performance measures. The blend of interpretive structural modeling and interpretive ranking process interpretive tools is adopted in establishing the contextual relationship among LPs and then ranking them based on the performance measures. A three-dimensional priority matrix is proposed for better explanation of the results.
Findings
The proposed framework can help firms better understand LPs and their levels of importance in lean implementation.
Research limitations/implications
The involvement of lean experts may produce some bias in evaluating the LPs.
Practical implications
The proposed framework can help practitioners to develop an industry-specific road-map for the result-oriented LP implementation. Based on the area of performance to be improved, practitioners can prioritize LPs for implementation.
Originality/value
This is the first study that provides a comprehensive review of LPs available in the literature and prioritizes them in accordance with performance with interpretive tools.
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Rameshwar Dubey, Tripti Singh and Sadia Samar Ali
The purpose of this paper is to study the mediating effect of human resource (HR) between independent variables (i.e. leadership and quality culture (QC)) and successful total…
Abstract
Purpose
The purpose of this paper is to study the mediating effect of human resource (HR) between independent variables (i.e. leadership and quality culture (QC)) and successful total quality management (TQM) implementation for firm performance as dependent variable.
Design/methodology/approach
In this paper, the authors have used exploratory factor analysis output as input for mediation statistics. The mediating regression analysis has been performed using exploratory factor analysis based on four steps technique proposed by Baron and Keene in the year 1986 to test the theoretical model.
Findings
The mediation statistics output suggests that HR is a complete mediation between independent variables (i.e. leadership) and successful TQM implementation for firm performance and QC is having direct impact on firm performance without any mediation effect of HR.
Research limitations/implications
Mediation regression has its own limitations. Satisfying four steps does not, however, conclusively establish that mediation has occurred and also there persists a measurement problem. The cross-ectional data is one of the present limitation of our present study. While this study was able to provide additional insight into leadership and QC of TQM and its relationship with firm performance, it also revealed areas that would benefit from further research.
Originality/value
This study provides an insight into leadership together with right QC mediates with HR practices to help successful TQM implementation for firm performance on the basis of survey conducted among Indian manufacturing sector is unique contribution.
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João Cláudio Soares, Sérgio Sousa and Anabela Tereso
The general objective of this research was to identify the practices of the mass production industries, on the decisions related to the detection of defective products and to…
Abstract
Purpose
The general objective of this research was to identify the practices of the mass production industries, on the decisions related to the detection of defective products and to identify relevant criteria, actions, effects and variables to be used in a decision-making model.
Design/methodology/approach
A survey questionnaire was developed and structured in 20 questions, with 18 closed questions and 2 open questions. The questions were constructed based on the literature review, with the identification of 15 theoretical and practical concepts of quality. Seven other information requests were included, concerning the initial characterization of the defective items and industry. The company, the product, the processes and the defects were contextualized, and then the decision-making process was framed, to understand the factors that influenced it.
Findings
The industries of the Industrial Pole of Manaus discard or rework their defective products influenced by promoting the lowest cost and the required quality. The factors with the biggest influence on decisions are rework and disposal costs, and time available for rework and replacement. The main requirements defined for the decision-making model were: 1) compare the rework and discard options, only if the rework reaches the required quality level; and 2) identify and account the effects of defective items on quality, productivity and costs.
Research limitations/implications
Overall, 109 questionnaires were sent, representing 21.3% (109/512) of the companies at the Industrial Pole of Manaus. The respondents represent 14.6% (75/512) of the population.
Originality/value
Defects can occur, requiring a decision that promotes the lowest cost and the required quality. Quality cost models do not show a systematic analysis for identification, accounting, evaluation of effects and criteria associated with the destination of manufactured defective items. Therefore this research was done to fill this gap.
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