Search results

1 – 10 of 568
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.

Article
Publication date: 1 April 2005

Daniel J. Bragg, Edward A. Duplaga and Richard J. Penlesky

To investigate the impact of number of components (NC) and component commonality (CC) (i.e. product structure characteristics) on the effectiveness of component…

Abstract

Purpose

To investigate the impact of number of components (NC) and component commonality (CC) (i.e. product structure characteristics) on the effectiveness of component reservation methods and partial order releases (i.e. order review and evaluation (ORE) procedures).

Design/methodology/approach

Simulation experiments were conducted using a multistage production‐inventory system with MRP for planning. The results were analyzed using analysis of variance.

Findings

The results indicate that: in the presence of component availability problems, partial order release is a more effective ORE procedure than component reservation; product structure characteristics should be considered when selecting partial order release proportions; and high levels of shop congestion (SC) mitigate the influence of ORE procedures, regardless of product structure characteristics.

Research limitations/implications

This study used fixed lot sizes and two factors to characterize product structures (NC and CC). Thus, studies that investigate the impact of alternative lot sizing strategies and a wider range of product structure factors could provide additional insight into the order release process.

Practical implications

The results provide a useful source of information for managers to consider when addressing problem orders related to material availability.

Originality/value

Although the literature on order review/release (ORR) recognizes the possibility of material availability problems, very little guidance is provided on how managers should react to the situation. This paper fulfils an identified information need by integrating and extending the research streams on product structure and ORE activities.

Details

Industrial Management & Data Systems, vol. 105 no. 3
Type: Research Article
ISSN: 0263-5577

Keywords

Article
Publication date: 14 September 2011

P. Zak, J. Lelito, J. Suchy, W. Krajewski, K. Haberl and P. Schumacher

The aim of this paper was to determine fitting parameters in grain density of the magnesium primary phase function in AZ91/SiC composite heterogeneous nucleation model…

Abstract

The aim of this paper was to determine fitting parameters in grain density of the magnesium primary phase function in AZ91/SiC composite heterogeneous nucleation model. Nucleation models have parameters, which exact values are usually not known and sometimes even their physical meaning is under discussion. Those parameters can be obtained after statistical analyze of the experimental data. Specimens of fourteen different composites were prepared. The matrix of the composite was AZ91 and the reinforcement was SiC particles. The specimens differs in SiC particles size (10 μm, 40 μm, 76 μm) and content (0 wt.%, 0.1 wt.%, 0.5 wt.%, 2 wt.%, 3.5 wt.%). They were taken from the region near to the thermocouple, to analyze the undercooling for different composites and its influence on the grain size. The specimens were polished and etched. The mean grain size for each specimen was measured. Specific undercooling for each composite was found from characteristic points on cooling rate curve. Microstructure and thermal analyze gave set of values that connect SiC particles content, their size and alloy undercooling with grain size. Those values were used to approximate nucleation model adjustment parameters. Obtained model can be very useful in modelling composites microstructure.

Details

World Journal of Engineering, vol. 8 no. 3
Type: Research Article
ISSN: 1708-5284

Keywords

Book part
Publication date: 15 July 2019

Melissa A. Norcross and Michael R. Manning

The presence and practice of individual and organizational humility has the power to enable organizational growth and change. Humility drives behaviors associated with…

Abstract

The presence and practice of individual and organizational humility has the power to enable organizational growth and change. Humility drives behaviors associated with learning and the ability to embrace the value of existing mental models while valuing the insights offered by new perspectives and approaches. This paradox-savvy practice, observed in humble individuals and organizations, allows them to appropriately value what is working about the existing system while simultaneously embracing the need for change. Our research finds humble behaviors emerging within psychologically safe environments that foster an attitude of inquiry, kinship, extraordinary collaboration, and professional excellence. Humble behaviors, at every organizational level, appear to enhance both individual and group capabilities that drive long term strategic advantage. Five capabilities were identified in our research: diverse networks, shared values, flexibility and adaptability, judgment and decision-making, and organizational learning. We bring these concepts to life by synthesizing established and emerging research, as well as diving deeply into an empirical case study that leverages humble practices in order to effectively drive organizational change. We argue that humility can impact organizing at all levels (individuals, leaders, followers, teams, executives, and organizations) and in so doing create the conditions in which sustainable organizational change can flourish.

Details

Research in Organizational Change and Development
Type: Book
ISBN: 978-1-78973-554-3

Keywords

Article
Publication date: 15 November 2018

Luther Maddy and LaChelle Rosenbaum

To effectively develop leaders, human resources and career development professionals need an effective method of determining leadership skill levels. For example, sending…

1016

Abstract

Purpose

To effectively develop leaders, human resources and career development professionals need an effective method of determining leadership skill levels. For example, sending a novice leader to training meant for experts would likely be ineffective and frustrating for both the instructor and individual. Promoting a novice leader to a position requiring expert leadership skills could be disastrous. The purpose of this study was to determine if the Dreyfus (2004) model of skills acquisition could be applied to general leadership.

Design/methodology/approach

A total of 124 surveys were collected from five employers. Participants self-assessed their leadership skill level from novice to expert using Dreyfus level descriptions in 18 leadership self-efficacy dimensions identified by Anderson, Krajewski, Goffin and Jackson (2008). For comparison, leadership self-efficacy (LSE) was also measured with a self-assessment of proficiency in 88 specific leadership and management behaviors also identified in the Anderson et al. (2008) study.

Findings

Pearson correlation coefficient computations between total LSE and average Dreyfus level dimensions reported a strong positive correlation [r (124) = 0.644, p < 0.001] between total leadership self-efficacy and the average participant Dreyfus level self-assessments in each of the 18 leadership self-efficacy dimensions. Of the 18 LSE dimensions participants assessed their skill levels, 4 were found to be significant predictors of LSE [F (4,119) = 67.6887, p < 0.001] with an R2 = 0.482. Predicted leadership self-efficacy is equal to 187.14 + 16.327 (Project Credibility) + 8.046 (Mentor) + 6.971 (Build) + 9.342 (Solve).

Research limitations/implications

The majority of the individuals in the sample in this research study were from one employer, a local college (n = 88). The entire sample was from one small, somewhat isolated community. The majority of this sample was female (n = 81, 65 per cent) and white (n = 118, 95.2 per cent). A larger and more diverse sample may provide differing results. It also possible that other factors affected overall LSE, but using that score as a comparison, a clear correlation was shown between LSE and Dreyfus levels.

Practical implications

Based on the results of this study an individual who self-categorizes his or her leadership skill as novice, advanced beginner, competent, proficient or expert is likely correct. Should the findings of this study prove generalizable, an individual’s perceived leadership skill level could be closely approximated with a simple, four-item instrument.

Originality/value

The concept of leadership levels has appeared in many studies and popular press publications. However, quantifying leadership skill levels or determining an individual’s leadership level has not been often addressed. This study attempts to apply a skills acquisition model and apply it to general leadership. The results appear to show that leadership levels can be quantified and accurately self-determined. This study also attempted to validate a leadership self-efficacy model.

Details

Journal of Workplace Learning, vol. 30 no. 8
Type: Research Article
ISSN: 1366-5626

Keywords

Content available
Book part
Publication date: 26 November 2016

Karin Klenke

Abstract

Details

Qualitative Research in the Study of Leadership
Type: Book
ISBN: 978-1-78560-651-9

Article
Publication date: 1 June 2000

P.Di Barba

Introduces the fourth and final chapter of the ISEF 1999 Proceedings by stating electric and magnetic fields are influenced, in a reciprocal way, by thermal and mechanical…

Abstract

Introduces the fourth and final chapter of the ISEF 1999 Proceedings by stating electric and magnetic fields are influenced, in a reciprocal way, by thermal and mechanical fields. Looks at the coupling of fields in a device or a system as a prescribed effect. Points out that there are 12 contributions included ‐ covering magnetic levitation or induction heating, superconducting devices and possible effects to the human body due to electric impressed fields.

Details

COMPEL - The international journal for computation and mathematics in electrical and electronic engineering, vol. 19 no. 2
Type: Research Article
ISSN: 0332-1649

Keywords

Article
Publication date: 1 February 1992

Robert B. Handfield and Ronald T. Pannesi

Two distinct models of delivery reliability versus delivery speedare tested. On the basis of data from a survey of 193 manufacturingfirms, factors associated with the…

1189

Abstract

Two distinct models of delivery reliability versus delivery speed are tested. On the basis of data from a survey of 193 manufacturing firms, factors associated with the “planning” systems of firms, such as production‐plan goals achieved, inventory goals achieved, and master schedule performance, were found to have a significant effect on delivery reliability. In follow‐up interviews with 13 plant managers; it was found that “process”‐related factors were associated with delivery speed capabilities. Specifically, the biggest inroads to be made into delivery speed are first on the design/manufacturing interface, secondly on the subsequent “translation” of these designs to supplier requirements, and lastly on the production floor in terms of process layout.

Details

International Journal of Operations & Production Management, vol. 12 no. 2
Type: Research Article
ISSN: 0144-3577

Keywords

Article
Publication date: 18 January 2013

Paul R. Drake, Dong Myung Lee and Matloub Hussain

The aim of this paper is to present a purchasing portfolio model for determining purchasing strategy at the component level of a product to support business strategy…

6671

Abstract

Purpose

The aim of this paper is to present a purchasing portfolio model for determining purchasing strategy at the component level of a product to support business strategy, addressing weaknesses in the often cited Kraljic‐type models. The work draws on Fisher's model to match supply strategy to product nature. However, Fisher's model was criticised very recently by Lo and Power in this journal because it is unclear how the “leagile” option should fit into it. This paper addresses this issue.

Design/methodology/approach

The new portfolio model is based on the literature, particularly Fisher's seminal work. It is then applied to two case studies; an electric boiler manufacturer and an elevator manufacturer, both in South Korea. The analytic hierarchy process (AHP) is used to position purchased components in the model.

Findings

Different purchasing strategies should be assigned to different components according to their impact on the competitive priorities. As the electric boiler is a functional product, while the elevator is an innovative product, the case studies show how this can vary across the two product‐types identified by Fisher.

Research limitations/implications

The new model has been tested on only two case studies, which limits the ability to generalise the findings. Future work will use the lean and agile purchasing portfolio model in research and knowledge exchange activities with other industrial partners to further develop and test its efficacy.

Originality/value

The new model captures the finding of Fisher and others that products should be classified as functional or innovation to determine their suitability for lean or agile supply respectively. However, this classification is extended here to the component level and with the addition of the leagile and non‐strategic supply options, and it depends on the impact a component has on the four competitive priorities; cost, quality, time and flexibility.

Details

Supply Chain Management: An International Journal, vol. 18 no. 1
Type: Research Article
ISSN: 1359-8546

Keywords

Article
Publication date: 1 January 2006

Cynthia Wallin, M. Johnny Rungtusanatham and Elliot Rabinovich

How should a firm decide which of four choices – i.e. inventory speculation, inventory postponement, inventory consignment, and reverse inventory consignment – is most…

15019

Abstract

Purpose

How should a firm decide which of four choices – i.e. inventory speculation, inventory postponement, inventory consignment, and reverse inventory consignment – is most appropriate to adopt for a given purchased item in a particular context? This paper seeks to identify and explain the critical factors that drive this decision.

Design/methodology/approach

By conducting a review of relevant literature and deriving anecdotal observations from four case studies.

Findings

This decision is influenced by three factors – customer demand or usage requirements, nature of the supply line and bargaining power of a firm relative to the supplier.

Research limitations/implications

From the perspective of science, the conduct of both empirical research to augment the reported anecdotal evidence and conceptual research along a number of directions (e.g. to juxtapose the research findings in existing theories, to examine variations of the four “pure” inventory management approaches, or to consider the vantage point of the supplying firm rather than that of the buying firm) is encouraged.

Practical implications

As for the perspective of practice, the critical factors serve as the basis for the articulation of a decision framework – one that should help firms not only pin‐point the most relevant issues concerning a particular purchased item but also to avoid the costly mistake of selecting a less‐than‐ideal inventory management approach.

Originality/value

These critical factors, along with the proposed decision framework, extend prior research which has focused only on choosing between the inventory speculation approach and the inventory postponement approach.

Details

International Journal of Operations & Production Management, vol. 26 no. 1
Type: Research Article
ISSN: 0144-3577

Keywords

1 – 10 of 568