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EN
The research investigates the role of Activity-Based Costing (ABC) in improving the decision-making processes of startups in Thailand, considering the role of perceived accuracy. The study addresses several research gaps, including how ABC influences decision-making in the Thai startup context and the significance of perceived accuracy in shaping decision processes, which need more literature investigating the problem to help startups make better decisions and ensure their sustainability. The study utilized the quantitative survey research design method, collecting primary data from the research population consisting of startup founders/CEOs and accountants in Thailand using a structured questionnaire. A sample of 190 respondents was drawn from the study population, whose responses were analyzed using correlation analysis and multiple regression analysis. The results revealed that ABC significantly influences decision-making in Thailand startups. Perceived accuracy also had a significant effect on ABC and partially mediated the impact of ABC on decision-making. The findings indicate that Thai startup owners or managers are willing to use ABC as a costing strategy if they perceive it to provide accurate information in decision-making, indicating its potential to enhance cost efficiency, competitiveness, performance, and firm survival in the startup ecosystem. ABC is a beneficial costing technique for leveraging cost efficiency, competitiveness, high performance, and firm survival for startups. Understanding this is vital for startups to navigate the turbulent business environment encumbered with uncertainties.
PL
Badanie ma na celu określenie roli rachunku kosztów działań (Activity-Based Costing- ABC) w usprawnianiu procesów decyzyjnych start-upów tajlandzkich, uwzględniając rolę postrzeganej dokładności. Badanie wskazuje kilka luk badawczych, w tym wpływ ABC na podejmowanie decyzji w kontekście tajlandzkich startupów oraz znaczenie postrzeganej dokładności w kształtowaniu procesów decyzyjnych, oba obszary wymagają dalszych badań literaturowych w celu pomocy startupom w podejmowaniu lepszych decyzji i zapewnieniu ich trwałości. W badaniu wykorzystano metodę badań ilościowych, zbierając pierwotne dane od populacji badawczej składającej się z założycieli/dyrektorów generalnych start-upów i księgowych w Tajlandii za pomocą ustrukturyzowanego kwestionariusza ankiety. Próba licząca 190 respondentów została wybrana spośród populacji badawczej, a odpowiedzi zostały przeanalizowane przy użyciu analizy korelacji i analizy regresji wielokrotnej. Wyniki wykazały, że ABC znacząco wpływa na podejmowanie decyzji w tajlandzkich start-upach. Wyniki wskazują, że właściciele lub menedżerowie tajlandzkich startupów są skłonni stosować ABC jako strategię ustalania kosztów, jeśli postrzegają ją jako dostarczającą dokładnych informacji podczas podejmowania decyzji, wskazując na jej potencjał w zakresie poprawy efektywności kosztowej, konkurencyjności, wydajności i przetrwania firmy w ekosystemie startupów. ABC to korzystna technika kalkulacji kosztów, pozwalająca start-upom wykorzystać efektywność kosztową, konkurencyjność, wysoką wydajność i przetrwanie firmy. Zrozumienie tego jest niezbędne dla start-upów, aby poruszać się po burzliwym środowisku biznesowym obarczonym niepewnościami.
EN
Lean Manufacturing is a profound system designed to enhance every manufacturing industry's efficiency by reducing waste through internationally recognized tools and techniques. Enterprises of all sizes and industries strive to adopt Lean Manufacturing (LM) concepts to maximize their resources, such as personnel, facilities, materials, and operating schedules, to be economically effective. There are several models for implementing Lean philosophy in enterprises. The conducted research is aimed at reviewing and conceptualizing the LM system implementation framework in the enterprises in Central and Eastern Europe. The analysis was based on the results of surveys conducted in micro, small, medium and large enterprises, mainly in production, trade and service organizations. As a result, among others, the main premises, methods and benefits of implementing the LM system, thus identifying the specificity of the concept in the context of the size of enterprises and the industry from which they come, were indicated. The originality is the analysis of the effectiveness, efficiency and productivity of Lean activities, distinguishing the size of the organization from the group of micro, small, medium and large organizations (MSME). The research results show that the LM implementation model in enterprises from Central and Eastern Europe is based on the Shingo model.
PL
Produkcja szczupła to rozbudowany system zaprojektowany w celu zwiększenia wydajności każdej branży produkcyjnej poprzez redukcję odpadów dzięki uznanym na arenie międzynarodowej narzędziom i technikom. Przedsiębiorstwa niezależnie od wielkości i branży starają się przyjąć koncepcje Lean Manufacturing (LM) , aby zmaksymalizować swoje zasoby, takie jak personel, obiekty, materiały i harmonogramy działania, aby były ekonomicznie efektywne. Istnieje kilka modeli implementacji filozofii Lean w przedsiębiorstwach. Realizowane badania mają na celu dokonanie przeglądu i konceptualizacji ram wdrożeń systemu LM w przedsiębiorstwach w Europie ŚrodkowoWschodniej. Analizę oparto na wynikach z badań ankietowych przeprowadzonych w mikro, małych, średnich i dużych przedsiębiorstwach, głównie w organizacjach produkcyjnych, handlowych i usługowych. W rezultacie wyłoniono m. in. główne przesłanki, sposoby oraz korzyści z wdrożeń systemu LM identyfikując dzięki temu specyfiki koncepcji w kontekście wielkości przedsiębiorstw oraz branży z których pochodzą. Oryginalnością jest przeanalizowanie skuteczności, efektywności oraz wydajności działań Lean w rozróżnieniu na wielkość organizacji z grupy mikro, małych, średnich i dużych organizacji (MSME). Wyniki badań skazują że model wdrożenia LM w przedsiębiorstwach z Europie Środkowo-Wschodniej oparty jest na modelu Shingo.
EN
Supply chain activity control is an essential part of Supply Chain Management (SCM), ensuring compliance with customer requirements. This paper presents a case study into the control of SCM activities. The study analysed two areas involving two different SC links associated with order picking, and outsourced truck freights, respectively. The studied company had problems with these links. An approach based on developing a KPI (Key Performance Indicator) was proposed to address the issues. Consequently, different affected processes were analysed and characterised, considering the relevant data for defining a KPI. Then, strategies and methods were devised for data collection and processing regarding the system’s current state. Finally, tools were designed to facilitate the interpretation of the system’s current state and thus, pave the way for the decision-making process on corrective measures.
EN
Warehouse and inventory management is a recurring issue in many of the different supply chains in diverse industries, where the constant changes in the markets have a direct impact on the management of warehouses and inventories, either generating over-stocks or shortages. This paper presents a case study on warehouse and inventory management control. The company under study was having problems in this area, where over-stocks were generated frequently, leading to various incidents, such as having to store finished and packaged product in unsuitable places, with the associated risk of deterioration. To deal with this problem, control tools based on the KPI (Key Performance Indicator) concept were developed. To this end, the corresponding problem and the information management process within the Supply Chain department had to be analyzed. In this case, it was observed that the databases were not synchronized, therefore strategies were proposed to systematize the collection and updating of data. In addition, to summarize the information, we proceeded to the implementation of an interactive form that facilitates the visualization and interpretation of the evolution of the process, and to be able to apply an efficient control on it, and thus to propose corrective actions supported by evidence.
EN
Background: The concept of supply chain management is to coordinate and collaborate among supply chain players in order to achieve system efficiency. Supply chain coordination and collaborations deal with the connection of operations throughout the chain with material and information flowing smoothly across these supply chain operations in achieving efficiency. Healthcare supply chain is one of such complex systems involving many stakeholders in the supply chain. Coordinating a single platform for these stakeholders is a challenge by achieving smooth flow of operations on this platform. Therefore, the purpose of this paper is to explore the operations in this healthcare supply chain materials and information flows across the players at two levels, macro and micro perspective. Methods: The supply chain infrastructure enabling efficiency is investigated in the hospital environment. Multiple case studies have been conducted at 13 hospitals which include secondary hospitals and primary hospitals. Triangulation techniques, including interviews, site visiting and document analysis, are employed for data collection so as to enhance reliability and validity of the study. Results and conclusions: The study found that the healthcare supply chain efficiency could be achieved at 2 levels, namely supply chain level and firm level. The main concerns of the organizations of both levels are process efficiency and patient safety.
PL
Wstęp: Zarządzanie łańcuchem dostaw to koordynacja i kooperacja pomiędzy różnymi podmiotami, będącymi członkami tego łańcucha w celu osiągnięcia jak najwyższej efektywności działania. Koordynacja i kooperacja łączy się nieodzownie z tworzeniem połączeń pomiędzy operacjami w obrębie łańcucha dostaw, przepływów materiałowych i informacyjnych. Łańcuch dostaw służby zdrowia jest skomplikowanym systemem włączających wielu udziałowych do łańcucha dostaw. Koordynacja pojedynczej platformy dla tych współudziałowców w celu osiągnięcia płynnego przepływu operacji jest dużym wyzwaniem. Celem tej pracy jest rozpracowanie operacji w obrębie łańcucha dostaw służby zdrowia, obejmującego przepływu materiałowe jak i informacyjne na dwóch poziomach: makro oraz mikro. Metody: Analizie została poddana infrastruktura łańcucha dostaw szpitali umożliwiająca osiągnięcie efektywności operacji. Badania te zostały wykonane w 13 szpitalach dwóch szczebli organizacyjnych. Techniki trójkątne, obejmujące wywiady, wizyty w poszczególnych obiektach oraz analizę dokumentacji zostały użyte w celu zebrania danych o wymaganym stopniu rzetelności. Wyniki i wnioski: Efektywność łańcucha dostaw służby zdrowia można uzyskać na dwóch poziomach, a mianowicie na poziomie całego łańcucha dostaw jak i na poziomie poszczególnej firmy. Najistotniejszym czynnikiem determinujących sposób organizacji na obu poziomach jest efektywność oraz bezpieczeństwo pacjentów.
EN
This study aims, on the one hand, to prove that financial management is a component of tactical management and, secondly, to rebuild, to reconfigure conceptual profile of financial management as an element of tactical management, outside the strategic management and operational management. Our research starts from the observation that in these first decades of the XXI century, along with traditional components of management (strategic management and operations-operational management) takes shape and recognizable profile tactical management. In this frame is analyzed financial management. The method used is a mix between rational observation method, comparative method and meta-analytical method. Investigative approach leads to the conclusion that financial management is today the main component of tactical management and not a component of operational management, as it was conceived prior. Finally, it defines the functional elements that define the new profile of financial management as a science (as an academic discipline), as a practical activity and as the fundamental staff’s attribution of any organizational entity.
PL
Badanie to ma na celu, z jednej strony, udowodnić, że zarządzanie finansami jest elementem zarządzania taktycznego, a po drugie, odbudować, ponownie skonfigurować koncepcyjny profil zarządzania finansowego, jako element zarządzania taktycznego, poza zarządzaniem strategicznym i zarządzaniem operacyjnym. Nasze badanie rozpoczyna się od obserwacji, że w pierwszych dekadach XXI wieku, wraz z tradycyjnymi elementami zarządzania (zarządzanie strategiczne i operacyjne zarządzanie operacjami) zarządzanie taktyczne nabiera kształtu i rozpoznawalnego profilu. W tym ujęciu analizowane jest zarządzanie finansami. Stosowaną metodą jest połączenie metody racjonalnej obserwacji, metody porównawczej oraz metody meta-analitycznej. Badawcze podejście prowadzi do wniosku, że zarządzanie finansami jest dzisiaj głównym elementem zarządzania taktycznego a nie elementem zarządzania operacyjnego, jak to zostało określone wcześniej. Wreszcie określa elementy funkcjonalne, które definiują nowy profil zarządzania finansami, jako nauki, (jako dyscypliny akademickiej), jako praktyczną działalność i jako fundamentalną kompetencję pracownika dowolnej jednostki organizacyjnej.
7
Content available Lean production development in SMEs: a case study
EN
The competitiveness of small and medium sized enterprises (SMEs) is vital for the European economy. Also, manufacturing is often the core competence of SMEs. Adopting lean philosophy is a viable and popular approach for developing production and enabling continuous improvement. Despite the increased interest in empirical lean research, the body of knowledge about lean manufacturing development in SMEs is currently insufficient. This paper describes a study of a lean development project in a Finnish-based manufacturing SME. A current state analysis and development proposals are presented. The project applies a framework that other SMEs can utilize in identifying their problem areas and creating development proposals for their production activities. The results of the study contribute to the existing body of knowledge in lean manufacturing. In addition, managers in SMEs can utilize the study results as a reference when designing production development projects.
8
Content available Zwinne podejście w zarządzaniu przedsiębiorstwem
PL
Przedsiębiorstwa ze względu na złożoność działań oraz ich powtarzalność mają do czynienia z czterema podstawowymi typami procesów: improwizowane, rutynowe, funkcje i przedsięwzięcia. Metody zarządzania działaniami są udoskonalane od wielu dekad. Szczególnie mocno rozwijają się metody zarządzania przedsięwzięciami, a w ostatnich latach promowane jest nowe podejście do zarządzania projektami nazywane zwinnym (Agile). Obecnie bardzo popularną na polskim rynku metodą zwinną jest SCRUM, która wpisuje się w Manifest Agile. Twórcy metody twierdzą, że zwinne zarządzanie projektami może być wykorzystywane do wytwarzania każdego typu produktu nie tylko oprogramowania komputerowego. Może to być produkt materialny (wyrób) lub niematerialny (usługa). Celem artykułu jest analiza rozwoju metod zarządzania projektami (w tym metod zwinnych) oraz wskazanie obszarów działalności operacyjnej przedsiębiorstwa, które mogą podnieść swoją efektywność dzięki zwinnemu podejściu w zarządzaniu projektami.
EN
The aim of the article is to study the development of project management methods including agile methods and to identify enterprise operating areas where efficiency can be improved by applying agile approach. Individual chapters of this work discuss the development of project management methods, especially SCRUM method as an example of agile methods, and also the general concept of using agile approach to operations management has been presented based on the BKF company experience.
PL
Przedstawiono zintegrowane procedury analizy technicznej, ekonomicznej i niezwodnościowej (ATEN) pozwalające na usprawnienie zarządzania eksploatacją technologiczną nadmiernie rezerwowanych układów przemysłowych z wykorzystaniem nowo opracowanych wskaźników niezawodnościowo-ekonomicznych. Podejście to zaprezentowano na przykładzie układu oczyszczania wód z produkcji kwasu fosforowego(V). Wyniki przeprowadzonych analiz mogą stanowić element procesu decyzyjnego DSS (decision support system), gdyż po wprowadzeniu zmian w zarządzaniu uzyskuje się podniesienie efektywności eksploatacyjnej, przy jednoczesnym zachowaniu wysokiej jakości produktu i gwarancji niezawodnej pracy linii produkcyjnej.
EN
Two-parameter reliability method and life cycle costing were successfully used for improving operational management of process water treatment systems in the H₃PO₄ prodn.
PL
W artykule omówiono rolę systemów klasy CMMS w zarządzaniu eksploatacją i utrzymaniem ruchu maszyn i urządzeń. Opisano cechy użytkowe wybranych systemów. Przedstawiono problemy związane z wyborem i wprowadzeniem systemu CMMS w przedsiębiorstwie.
EN
The paper presents the role of CMMS class systems in operations management and in machine and device maintenance. Described are also functionalities of selected systems and problems in selection and implementation of CMMS in an enterprise.
EN
Purpose: This paper aims to present a fresh idea on how to model and examine the level of sustainable competitive advantage (SCA) with and without knowledge and /technology (K/T) effects in a case company’s operation by taking the manufacturing strategy’s development directions and the efficiency of resource allocation among its attributes into consideration. Design/Methodology/approach: In this paper, questionnaires are filled by two different managerial groups, company’s management team (G1) and company’s global directors (G2). The analyses based on G1, G2 and G1-G2 (mixed results) are performed and examined as well as the effect of knowledge and /technology rankings to observe the differences on how they effect on company’s operations strategy and what kind of strategy type that decision makers might follow. Besides, the effects of knowledge/technology rankings on SCA risk levels are examined on different case companies to perceive the similarities and differences with our case company. In this case study, the objectives are achieved based on several methodologies: manufacturing strategy index (MSI) [1] and sense and respond (S&R) methodology [2]. Findings: The achieved results through the model are found to be promising corresponding to the feedback from the respondents. Research limitations/implications: The model is applied only in a big sized B2B global company that produces power electronics products. Therefore, further tests need to be applied to the model in case of multiple companies from different sizes and areas to figure out the best formula in case of validation of strategic direction (MAPE, RSME or MAD). Practical implications: As a result of its wide applicability and its ease in arrangement the model has an enormous potential for strategic decision-making process and strategic analysis. Originality/Value:The model can provide a more dependable possibility of sustainable improvement to the corporate operational excellence and strategy.
12
Content available remote EOQ revisited with sustainability considerations
EN
The economic order quantity (EOQ) model is a pure economic model in classical inventory control theory. The model is designed to find the order quantity so as to minimize total cost under a deterministic setting. In this study, we revise the standard EOQ model to incorporate sustainability considerations that include environmental and social criteria in addition to the conventional economic considerations. We propose models for a number of different policies and analyze these revised models. Based on our analysis, we show how the triple bottom line considerations of sustainability be appended to traditional cost accounting in EOQ model. We also provide a number of useful insights for decision and policy making practices.
13
Content available remote Production flow synchronisation versus buffer capacities in assembly systems
EN
Purpose: The goal of the considerations carried-out in that paper is the determination of the system synchronisation conditions. Those conditions concern capacities of system buffers. The fulfilment of the developed conditions should guarantee the production flow synchronisation into the expected steady state determined by the system bottleneck. In analysed assembly system rhythmic concurrent production with wide assortment is realised. Design/methodology/approach: The considerations presented in that paper are rooted in the authority method called Requirements and Possibilities Balance Method (RPBM). The experiments in the computer simulations programmes have been carried-out within the confines of the researches. The computer simulation models of the assembly systems using Taylor II for Windows and Enterprise Dynamics have been built. Findings: There are two kinds of system buffers: the entrance buffers and the inter-resources buffers in the assembly systems. The interdependences informing about the required number of elements allocated into the system buffers in order to the production realisation during the first cycle of the system steady state has been formulated. Moreover, the minimal buffer capacities have been determined. Research limitations/implications: The developed interdependences constitute the first step towards formulation of the automatic method designed for the automatic construction of rules controlling the system work during system transition state. That method should enable the automation of the system buffers filling-up. Practical implications: The presented system synchronisation conditions can become an integrated part of existing authority computer system. It aids the decision-making process connected with production planning and control. Originality/value: To develop the interdependences is the main achievement of the given paper. The presented approach permits to solve the problem concerning the production flow synchronisation into the expected steady state determined by the system bottleneck.
14
Content available remote SaaS - direction of technology development in ERP/MRP systems
EN
Purpose: The main issue of this paper is present modern SaaS technology (Software as a Service) used in ERP/MRP class systems designated for production companies from different SME lines. Design/methodology/approach: The paper presents assumptions and aims of implementation of SaaS systems on a background of classic computing system licences designated for company management. Findings: A present state of SaaS software development produced for manufacturing and enterprise resource planning as well as expected development directions of this technology in systems prepared for SME sector were introduced in this paper. Research limitations/implications: Further researches should be concentrated on particularizing specificity of requirements of production companies which want to change to outsourcing in systems working with SaaS mode. Practical implications: The paper presents a set of parameters which should be considered during a process of choosing one of ERP/MRP computing rank systems in SaaS technology for manufacturing company service. Originality/value: The paper might be useful for person dealing with modern technologies in ERP/MRP rank systems.
15
Content available remote Modelling methodology for development of Virtual Organisation's supporting systems
EN
Purpose: of this paper is to introduce modelling methodology that would be usable for building of virtual organisations. Nowadays this concept is widely accepted both in academic and industry community. However, slow implementation in practise causes inability to reach expected advantages. One of the main reasons is the lack of such systems that would support cooperation and integration in accordance with principles of virtual organisation. Design/methodology/approach: Modelling as a research and development method is requirement to creation of adequate supporting systems. Rationale reference models will contribute to mistakes elimination, reduction of implementation time and total costs decreasing during whole lifecycle of the integrated systems. This approach requires unified modelling methodology. Findings: This Frame system is describe in the paper for virtual organisation modelling VO-PLM (Virtual Organisation supported by Product Lifecycle Management). This system describes theoretical starting points, way to formalization, structure, content and terminology of future models. Methodology is based on unified modelling language UML concerning principles of system decomposition, object-oriented modelling and required expandability. Research limitations/implications: There is important to note, that UML as a language provides set of symbols and rules for their notation, but not uniquely determined methods. Consequently, in next solution there is necessary to pay attention to this question. GRAPPLE (Guidelines for Rapid APPLication Engineering) could be used as a source complex methodology. The Frame system VO-PLM will unify modelling methodology which is necessary for research continuity, design, development and implementation of supporting software systems. Originality/value: Paper refers to results of integrated applied research at the Department of Manufacturing Systems STU in Bratislava. Authors have analysed actual outcomes of the important European projects in the field of virtual organisation modelling and business modelling.
16
Content available remote The selection of the production route in the assembly system
EN
Purpose: The aim of the conducted research is the outworking of the methodology enabling the selection of the fastest production route from the set of the alternative production routes. The presented approach is applied to the assembly system described by the following matrices: the assembly process matrices specified for each assembly process, the processes links matrix specified for the entire system and the alternative routes matrix specified for the entire system. In the considered assembly system rhythmic concurrent production with wide assortment is realised. Design/methodology/approach: The considerations presented in that paper have the theoretical roots in theory of constraints as well as critical path scheduling techniques. Findings: The result of carried out works is the three-step methodology enabling the determination which production route from the set of the alternative production routes enables the fastest customer order realisation. The proposed methodology enables production planning in the way ensuring the satisfaction of the customer needs as soon as possible. Research limitations/implications: The future research will concern the assembly system behaviour in a starting-up phase and a cease phase as well as transient phases. That work boils down to meta-rules determination for the considered class of the system. Practical implications: The proposed three-step methodology can become the integrated part of existing authority software. The outworked computer system aids the decision-making process connected with production planning and ensures effective utilisation of production resources. Originality/value: The main achievement of the given paper is to outwork the three-step methodology permitting to solve the decision problem concerning the selection of the fastest production route from the set of the alternative production routes, which are possible for the realisation in the assembly system.
EN
Purpose: The purpose of the study was to present an original approach to evaluation of the real productive chains, including its utilization as a benchmarking method. Design/methodology/approach: In the paper an analysis of value in the productive chains with account of activities based costs was used. The evaluation of the effectivity was made by econometric coefficients. Findings: The paper presents obtained particular results of the analysis of value in the productive chains indicating effectivity of their solutions’ realization. Research limitations/implications: Limitations of the study are associated with particularity of defining of costs of particular operations. Practical implications: Presented method of evaluation of the productive chains gives possibility to assess effectivity of the realized activities. Originality/value: This method is based on the methodology by L.D.Miles and M.E.Porter.
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