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Book part
Publication date: 18 February 2021

Alexander Manu

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Dynamic Future-proofing
Type: Book
ISBN: 978-1-80043-526-1

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Article
Publication date: 1 June 2012

Andrea Chiarini

Implementation of lean production introduces the problem of what kind of management accounting to use. The purpose of this paper is to analyse aberrations that are…

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6524

Abstract

Purpose

Implementation of lean production introduces the problem of what kind of management accounting to use. The purpose of this paper is to analyse aberrations that are typically created when traditional accounting is used in a lean organisation. Furthermore, the purpose is to discuss whether activity‐based costing (ABC) and value stream accounting are suitable for lean production. These three accounting systems are compared under the particular conditions of a small‐to medium‐sized enterprise (SME) that is in an early stage of lean implementation.

Design/methodology/approach

The paper is based on a case study carried out within a SME illustrated by three examples. In the first and second examples the SME analyses how the introduction of improvements, by the means of lean production, can lead to cost product mistakes when traditional accounting calculations are used. The second example deals with a comparison benchmark between traditional accounting and ABC. The third example analyses value stream accounting as an alternative to ABC and discusses the implications and limits for the SME.

Findings

The results of the examples show first, the possible mistakes introduced by traditional accounting, and second, how the costing of a manufacturing lot varies when using traditional accounting and ABC. In addition, the results illustrate the interrelationships between lean production, ABC and value stream accounting. In particular, ABC seems to introduce some difficulties in terms of IT automation, and there are difficulties with value stream accounting because it requires a particular value stream‐based organisation not particularly suitable for this SME.

Research limitations/implications

The generalisability of the research findings is limited because of the use of a case study within a SME in which lean production is in an early stage of application and has a particular flexible organisation. This implies a need for further studies on other SMEs in different organisational situations.

Practical implications

The implications are useful for SMEs that are implementing lean production and are thinking of a changeover from traditional accounting. The results can guide SMEs in the selection of the most effective accounting system considering particular factors such as the state of lean implementation, whether the organisation is value stream oriented or type of products manufactured.

Originality/value

The paper discusses for the first time the implications of ABC and in particular of Value Stream Accounting inside a SME that is implementing Lean Production.

Details

Journal of Manufacturing Technology Management, vol. 23 no. 5
Type: Research Article
ISSN: 1741-038X

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Article
Publication date: 4 November 2019

Shuqiang Wang, Jia Tang, Yiquan Zou and Qihui Zhou

The purpose of this paper is to investigate the process optimization of a precast concrete component production line by using value stream mapping.

Abstract

Purpose

The purpose of this paper is to investigate the process optimization of a precast concrete component production line by using value stream mapping.

Design/methodology/approach

This paper is an empirical focused on of lean production theory and value stream mapping. The data in the case study were collected in real time on-site for each process during the production process of a prefabricated exterior wall.

Findings

The results of the current value stream map indicate that the main problems of the current production process are related to equipment, technology and organization. The equipment problems include simple demolding and cleaning tools and the lack of professional transfer channels. The technology problems include the lack of a marking mechanism and pipeline exit mechanism. There is a lack of standard operating procedures and incomplete process convergence. A comparison and analysis of the current value stream and the future value flow indicate that optimizations of the process flow, the production line layout, and the standard operating procedures have shortened the delivery cycle, reduced the number of workers, improved the operator’s operating level and balanced the production line.

Practical implications

The results of this study provide practitioners with a clear understanding of the optimization of the precast concrete component production and represent a method and basis for the process optimization of a factory production line; the approach is suitable for process optimization in other areas.

Originality/value

This research represents an innovative application of lean production theory and value stream mapping in a complex production line of precast concrete components and thereby fills the gap between the theory and practice of the optimization of a precast concrete component production line.

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Engineering, Construction and Architectural Management, vol. 27 no. 4
Type: Research Article
ISSN: 0969-9988

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Article
Publication date: 4 July 2018

Gopalakrishnan Narayanamurthy, Anand Gurumurthy and Roger Moser

Before initiating the implementation of change for transforming and improving an organization through lean thinking (LT), it has to first select a right value stream

Abstract

Purpose

Before initiating the implementation of change for transforming and improving an organization through lean thinking (LT), it has to first select a right value stream. Several implementation studies have been documented in literature, but not many studies have addressed this issue of value stream selection. The purpose of this paper is to propose and empirically validate a framework for selecting a value stream to implement LT.

Design/methodology/approach

8A framework is proposed by reviewing the literature on LT implementation case studies. Single case study methodology has been adopted to validate the application of 8A framework for selecting a value stream in an Indian educational institute. Since multiple qualifiers are considered simultaneously, a multi-criteria decision-making approach has been employed for choosing the value stream.

Findings

Utility of the proposed 8A framework for value stream selection was confirmed through its successful application in an educational institute. Out of three alternatives in the case organization, the teaching alternative was chosen for further LT implementation based on the application of 8A framework. Qualitative cross-validation and sensitivity analysis also confirmed the robustness of the value stream selection made using the 8A framework.

Research limitations/implications

Framework proposed in this study comprehensively captures the important qualifiers that were overlooked by the widely adopted first tenet of LT. Future research can attempt to generalize the applicability of 8A framework in different contexts including manufacturing, healthcare, software development, etc. A further study can be carried out in two similar case organizations or in two value streams of the same case organization (say in two different plants) to compare the differences in the outcome of lean implementation when one chooses its value stream for LT implementation without the application of the proposed framework, while another chooses it by applying the 8A framework.

Practical implications

Through structured evaluation of the comprehensive set of qualifiers in 8A framework using a multi-criteria decision making model, an informed decision can be taken by the practitioners in selecting a value stream from the available alternatives before proceeding with the implementation of LT.

Originality/value

After questioning the existing procedure of value stream selection for LT implementation, this study is the first to propose and validate an 8A framework that overcomes the limitations of the existing procedure. Study is also unique in the choice of the case organization as not many research papers have documented implementation of LT from the context of educational institutes.

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Journal of Organizational Change Management, vol. 31 no. 5
Type: Research Article
ISSN: 0953-4814

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Article
Publication date: 28 December 2021

Philip Walsh and Ranjita Singh

This study aims to investigate the evolution of factors that influence the current and future use of video streaming applications by Millennial consumers.

Abstract

Purpose

This study aims to investigate the evolution of factors that influence the current and future use of video streaming applications by Millennial consumers.

Design/methodology/approach

Combining technology acceptance, perceived values and user identity theory this study used factor analysis and multiple regression to examine data from a survey of 292 university undergraduates.

Findings

Millennial’s current and future use of video streaming services remains driven more by social and emotional values and their effect on identity salience with their choice of content. Ease of use, convenience and monetary value remains less of an influence currently but may become more important in the future with the continued maturity of the industry.

Practical implications

The results of this study suggest that video streaming service providers should be developing business models that recognize the increasing importance of emotional appeal and self-identity of their service offerings as the industry matures and competition increases.

Originality/value

The research is novel in addressing future video streaming service provision by examining changes in young consumer behaviour over time within a similar sample population and considering the growth and technological advancement of video streaming services. The results are significant in addressing the gap that exists in understanding whether perceived values for technology adoption of the same product or service by millennials change over time and the implications that have for product and service providers.

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Young Consumers, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1747-3616

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Article
Publication date: 8 May 2017

Christof Oberhausen and Peter Plapper

In most cases, the conventional assessment of value streams is based on key performance indicators (KPIs) like the share of added value, the degree of flow or a…

Abstract

Purpose

In most cases, the conventional assessment of value streams is based on key performance indicators (KPIs) like the share of added value, the degree of flow or a comprehensive lead time analysis. To evaluate cross-enterprise value streams of manufacturing, business or service processes in detail, a holistic methodology is needed. The paper aims to discuss this issue.

Design/methodology/approach

In this research paper, the assessment of value streams within complex cross-company networks is described. After a presentation of relevant KPIs in the fields of value stream management (VSM) and supply chain management (SCM), an approach for a cross-enterprise evaluation of value streams on different levels of detail is shown. In addition, the use of an absolute VSM evaluation, in contrast to a relative VSM assessment, is examined.

Findings

Based on a uniform and well-balanced set of KPIs and other VSM and SCM parameters, a performance assessment on different levels of value stream detail is enabled. Further investigations reveal the advantages of a relative compared with an absolute VSM assessment.

Research limitations/implications

In addition to a comprehensive overview of existing KPIs for a value stream assessment beyond company borders, a holistic and multi-level VSM approach is presented in this paper. In contrast to existing VSM approaches, the described method allows an evaluation and subsequent improvement of value streams within supply chain networks. Up to now, the presented approach for the assessment of cross-enterprise value streams has only been tested in specific industrial environments. In future, the proposed methodology shall also be validated for other process types like business, service or further manufacturing processes.

Practical implications

The described cross-company performance measurement approach shows a high practical relevance for organizations operating in supply chain networks. Due to the integrated use of different VSM parameters, the evaluation of highly interconnected value streams across corporate boundaries is facilitated. By means of a case study, the proposed methodology is validated under real industry conditions and proves its practical applicability.

Originality/value

One of the novel features of this research is the extension of the traditional VSM method with respect to a relative evaluation of value streams based on a set of significant KPIs. In addition, the allocation of these KPIs to different value stream layers and categories leads to an innovative approach for a multi-level assessment according to the needs of the specific VSM application, e.g. a more standardized use of VSM in complex supply chain networks.

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Journal of Advances in Management Research, vol. 14 no. 2
Type: Research Article
ISSN: 0972-7981

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Article
Publication date: 16 October 2018

Rojanette Coetzee, Liezl van Dyk and Karl Robert van der Merwe

The purpose of this study is to investigate, report and interpret the true, original meaning of the Toyota Way Respect for People (RFP) principles as intended by their creators.

Abstract

Purpose

The purpose of this study is to investigate, report and interpret the true, original meaning of the Toyota Way Respect for People (RFP) principles as intended by their creators.

Design/methodology/approach

The investigation was conducted by means of a systematic literature review, and findings are reported in an RFP framework and interpreted by proposing a conceptual RFP lean implementation framework.

Findings

It was found that the literature on the subject is fragmented, though consistent, among various sources. No single framework was found that explained the RFP principles. The difference between and necessity for two value streams were discovered – a traditional product value stream that highlights problems and an additional people value stream that delivers people that can solve these problems. Furthermore, key emerging themes of RFP were found to be teamwork, develop and challenge people, motivation, develop people as problem-solvers, safety, remove waste and display people’s capabilities.

Research/limitations implications

The conceptual RFP lean implementation framework remains untested. Future research should, therefore, focus on gathering empirical data concerning the applicability and validity of the proposed conceptual RFP lean implementation framework in different contexts.

Practical implications

The explanation of the two different value streams allows organisations to shift their focus towards developing employees’ career paths, which will subsequently contribute towards improved organisational performance. The conceptual framework can also assist managers in providing the necessary psychological support during the change process of lean implementation. Thus, the proposed implementation framework suggests how to show RFP during lean implementation by assisting organisations to have a more balanced focus between the lean tools and techniques and the human side of lean management.

Originality/value

A contribution is made to the prevailing lean implementation literature by reporting the true, original meaning of the RFP principles as a single recapitulated framework. Furthermore, a conceptual RFP lean implementation framework is proposed that incorporates these RFP principles, according them the significance they are due. This review offers an understanding of the people aspect of lean implementation and proposes a practical means of addressing this often-neglected factor. The RFP framework and the RFP lean implementation framework could, therefore, possibly assist organisations in achieving more successful lean implementations.

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International Journal of Lean Six Sigma, vol. 10 no. 3
Type: Research Article
ISSN: 2040-4166

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Article
Publication date: 28 September 2007

Alasdair J.G. Gray, Werner Nutt and M. Howard Williams

Distributed data streams are an important topic of current research. In such a setting, data values will be missed, e.g. due to network errors. This paper aims to allow…

Abstract

Purpose

Distributed data streams are an important topic of current research. In such a setting, data values will be missed, e.g. due to network errors. This paper aims to allow this incompleteness to be detected and overcome with either the user not being affected or the effects of the incompleteness being reported to the user.

Design/methodology/approach

A model for representing the incomplete information has been developed that captures the information that is known about the missing data. Techniques for query answering involving certain and possible answer sets have been extended so that queries over incomplete data stream histories can be answered.

Findings

It is possible to detect when a distributed data stream is missing one or more values. When such data values are missing there will be some information that is known about the data and this is stored in an appropriate format. Even when the available data are incomplete, it is possible in some circumstances to answer a query completely. When this is not possible, additional meta‐data can be returned to inform the user of the effects of the incompleteness.

Research limitations/implications

The techniques and models proposed in this paper have only been partially implemented.

Practical implications

The proposed system is general and can be applied wherever there is a need to query the history of distributed data streams. The work in this paper enables the system to answer queries when there are missing values in the data.

Originality/value

This paper presents a general model of how to detect, represent, and answer historical queries over incomplete distributed data streams.

Details

International Journal of Web Information Systems, vol. 3 no. 1/2
Type: Research Article
ISSN: 1744-0084

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Article
Publication date: 17 May 2013

Patxi Ruiz‐de‐Arbulo‐Lopez, Jordi Fortuny‐Santos and Lluís Cuatrecasas‐Arbós

The purpose of this paper is to identify the shortcomings of traditional cost accounting techniques in lean companies and then it seeks to analyse the validity and…

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9361

Abstract

Purpose

The purpose of this paper is to identify the shortcomings of traditional cost accounting techniques in lean companies and then it seeks to analyse the validity and convenience of value stream costing (VSC) as a tool in a company that has adopted some concepts of lean manufacturing.

Design/methodology/approach

The paper reviews the relevant literature in order to discuss the deficiencies of costing methods in lean manufacturing. It evaluates the requirements of VSC and provides a concrete illustration of VSC in the continuous improvement process of a point of sales terminal assembly line.

Findings

The paper evidences the possible mistakes of cost accounting. The necessity and validity of VSC in lean manufacturing are presented, followed by a case example. In order to make continuous improvement decisions, VSM, VSC and box score offer complete information on the performance of the value stream.

Research limitations/implications

Although accompanied by an application on a real case study, this is not an empirical investigation on the adoption of VSC.

Practical implications

VSC requirements agree with the fundamentals of lean management. Therefore, VSC is a valid tool for lean companies, although the applicability depends on the maturity of the lean implementation.

Originality/value

This paper contributes to the lean accounting literature because the management accounting literature still lags behind the lean transformation. This is one of the first papers on VSC in relevant journals and the first one to combine VSC and box scores with value stream mapping. The paper will be useful to academics involved in new accounting systems but also to practitioners who are implementing lean manufacturing.

Details

Industrial Management & Data Systems, vol. 113 no. 5
Type: Research Article
ISSN: 0263-5577

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Open Access
Article
Publication date: 28 September 2020

Jan Riezebos and Babette Huisman

Teachers of primary education experience high levels of stress but lack rational coping strategies to reduce their work stress. The paper develops a value stream mapping…

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1959

Abstract

Purpose

Teachers of primary education experience high levels of stress but lack rational coping strategies to reduce their work stress. The paper develops a value stream mapping for education approach and examines its use as a rational coping strategy for teams of teachers and other employees to overcome work-related stressors.

Design/methodology/approach

The research process consists of two phases. First, a value stream mapping approach for education is developed, based on literature research. Next, the approach is validated in an action research study to reduce work stress of teachers in educational services. The processes that have been selected by the teachers relate to coping with increased variety, long and uncertain throughput times and unclear specifications.

Findings

Value stream mapping for education (VSM4EDU) is a well-structured improvement method based on principles of visualization, participation and process thinking, which helps teachers without background in lean thinking to analyse their processes. Using this method has enabled the team to develop rational coping strategies to reduce their work-related stress.

Research limitations/implications

VSM4EDU has been validated using action research at a single school, which implicates deep insight, but further testing at other schools is welcome. Moreover, VSM4EDU has not been used to develop a future state map.

Practical implications

Value stream mapping is useful in educational settings as long as the educational context is respected in the approach.

Social implications

VSM4EDU empowers teachers and helps to develop co-operation in teams.

Originality/value

The validation of value stream mapping for education is well-documented and original.

Details

International Journal of Quality & Reliability Management, vol. 38 no. 4
Type: Research Article
ISSN: 0265-671X

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