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Book part
Publication date: 29 March 2016

Marc Wouters, Susana Morales, Sven Grollmuss and Michael Scheer

The paper provides an overview of research published in the innovation and operations management (IOM) literature on 15 methods for cost management in new product development, and…

Abstract

Purpose

The paper provides an overview of research published in the innovation and operations management (IOM) literature on 15 methods for cost management in new product development, and it provides a comparison to an earlier review of the management accounting (MA) literature (Wouters & Morales, 2014).

Methodology/approach

This structured literature search covers papers published in 23 journals in IOM in the period 1990–2014.

Findings

The search yielded a sample of 208 unique papers with 275 results (one paper could refer to multiple cost management methods). The top 3 methods are modular design, component commonality, and product platforms, with 115 results (42%) together. In the MA literature, these three methods accounted for 29%, but target costing was the most researched cost management method by far (26%). Simulation is the most frequently used research method in the IOM literature, whereas this was averagely used in the MA literature; qualitative studies were the most frequently used research method in the MA literature, whereas this was averagely used in the IOM literature. We found a lot of papers presenting practical approaches or decision models as a further development of a particular cost management method, which is a clear difference from the MA literature.

Research limitations/implications

This review focused on the same cost management methods, and future research could also consider other cost management methods which are likely to be more important in the IOM literature compared to the MA literature. Future research could also investigate innovative cost management practices in more detail through longitudinal case studies.

Originality/value

This review of research on methods for cost management published outside the MA literature provides an overview for MA researchers. It highlights key differences between both literatures in their research of the same cost management methods.

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Book part
Publication date: 5 October 2018

Long D. Nguyen, Long Le-Hoai, Dai Q. Tran, Chau N. Dang and Chau V. Nguyen

Managing complex construction projects is a challenging task because it involves multiple factors and decision-making processes. A systematic evaluation of these complex factors…

Abstract

Managing complex construction projects is a challenging task because it involves multiple factors and decision-making processes. A systematic evaluation of these complex factors is imperative for achieving project success. As most of these factors are qualitative or intangible in nature, decision makers often rely on subjective judgements when comparing and evaluating them. The hybrid techniques that integrate fuzzy set theory and the analytic hierarchy process (AHP) are able to deal with such problems. This chapter discusses various hybrid techniques of the fuzzy AHP and presents an application of these techniques to the evaluation of transportation project complexity, which is essential for prioritising resource allocation and assessing project performance. Project complexity can be quantified and visualised effectively with the application of the fuzzy AHP. This chapter enhances the understanding of construction project complexity and fuzzy hybrid computing in construction engineering and management. Future research should address the calibration of fuzzy membership functions in pairwise comparisons for each individual decision maker and develop computational tools for solving optimisation problems in the constrained fuzzy AHP. In the area of construction project complexity, future research should investigate how scarce resources are allocated to better manage complex projects and how appropriate resource allocation improves their performance.

Details

Fuzzy Hybrid Computing in Construction Engineering and Management
Type: Book
ISBN: 978-1-78743-868-2

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Article
Publication date: 11 July 2016

Che Keung Cheung, Shuang Geng, Kong Bieng Chuah, Yiu Chung Chau and Kar Fai Kwong

This paper aims to present the result of the pilot run of a research project which aims at evaluating the applicability of project-based action learning (PAL) to shop floor…

535

Abstract

Purpose

This paper aims to present the result of the pilot run of a research project which aims at evaluating the applicability of project-based action learning (PAL) to shop floor organizational learning (OL) component in a manufacturing company in Dongguan, China. How the PAL framework was introduced and implemented is described. The factors that influence PAL implementation are examined in this pilot implementation. The implications and effectiveness are discussed. The findings shed light on the modifications needed in the PAL framework for shop floor implementation.

Design/methodology/approach

This is a longitudinal case research which is conducted in a case company (APT) located in Dongguan, China. PAL framework was introduced and implemented in APT. A wave-like approach was used to repeat launching PAL projects in cycles. Data of learning and work performances were collected for review during each phase and each cycle of the project. The result presented here is from the early round of the pilot PAL implementation.

Findings

Result indicated that the PAL framework is applicable in the shop floor level OL. Learning and performance have been found to have improved in all the PAL groups participating in the pilot run. Result also shows that the PAL implementation framework needs some fine tuning to meet the needs of the unique shop floor environment particularly with regard to performance measure and evaluation.

Originality/value

No such case study has been conducted in shop floor level before. The research study will be valuable experience and example for other organizations to implement OL in shop floor level.

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Article
Publication date: 10 January 2023

Mukerrem Bahar Baskir

The purpose of this paper is to propose a novel lean management tool to provide a comprehensive and flexible evaluation model while converting customer voices into technical…

244

Abstract

Purpose

The purpose of this paper is to propose a novel lean management tool to provide a comprehensive and flexible evaluation model while converting customer voices into technical characteristics in lean implementations.

Design/methodology/approach

For this purpose, the proposed model was constructed by belief space-evaluations, quality function deployment (QFD) and analytic hierarchy process (AHP) in interval type-2 fuzzy (IT2F) environment. This model involves three phases: determining the linguistic weights and belief-based relations with their IT2F-sets, processing information about IT2F-based belief-evaluations and ranking the technical characteristics using the defuzzified belief-based relative importance values.

Findings

The proposed model was applied to automotive after-sales service in Turkey to demonstrate its use in lean service-decisions. This model was compared with its classical and type-1 fuzzy versions. The ranking-results of the proposed model differed from those of the other versions. The reason is that the IT2F-environment offers a sensitive and flexible evaluation of the model’s linguistic scales.

Research limitations/implications

Calculations in the proposed model may be quite involved for practitioners. An Excel-dashboard was created to simplify the computational complexity.

Practical implications

Researchers/practitioners can apply this model to any lean manufacturing/service implementation.

Social implications

Company managers/employees/customers can recognize their perception-mechanisms via belief space-evaluations and experience how uncertainty in the perception-mechanism affects their decisions.

Originality/value

The proposed model provides a new lean tool due to the Bayesian model combined with QFD-AHP in IT2F-environment. This model eliminates the ambiguity in conceptual change-based lean decisions.

Details

International Journal of Lean Six Sigma, vol. 14 no. 3
Type: Research Article
ISSN: 2040-4166

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Book part
Publication date: 24 October 2022

Eugene Beresin

Abstract

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Music
Type: Book
ISBN: 978-1-83867-316-1

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Article
Publication date: 5 March 2018

Dilip Kumar Sen, Saurav Datta and S.S. Mahapatra

The purpose of this paper is to attempt supplier selection considering economic, environmental and social sustainability issues.

881

Abstract

Purpose

The purpose of this paper is to attempt supplier selection considering economic, environmental and social sustainability issues.

Design/methodology/approach

Subjective human judgment bears some kind of vagueness and ambiguity; fuzzy set theory has immense potential to overcome this. Owing to the advantage of intuitionistic fuzzy numbers set over classical fuzzy numbers set; three decision-making approaches have been applied here in intuitionistic fuzzy setting (namely, intuitionistic-TOPSIS, intuitionistic-MOORA and intuitionistic-GRA) to facilitate supplier selection in sustainable supply chain.

Findings

The stated objective of this research “to verify application potential of different decision support systems (in intuitionistic fuzzy setting) in the context of sustainable supplier selection” has been carried out successfully. A case empirical research has been conducted by applying three different decision-making approaches: intuitionistic fuzzy-TOPSIS, intuitionistic fuzzy-MOORA and intuitionistic fuzzy-GRA to an empirical data set of sustainable supplier selection problem. The ranking orders thus obtained through exploration of aforesaid three approaches have been explored and compared.

Originality/value

As compared to generalized fuzzy numbers, intuitionistic fuzzy numbers exhibit a membership degree, a non-membership degree and the extent of hesitation; a better way to capture inconsistency, incompleteness and imprecision of human judgment. Application potential of aforesaid three decision support approaches has been demonstrated in this reporting for a case sustainable supplier selection.

Details

Benchmarking: An International Journal, vol. 25 no. 2
Type: Research Article
ISSN: 1463-5771

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Book part
Publication date: 13 July 2020

Abeer Salem

This chapter suggests a perspective on dealing with the future as dealing with uncertainty, which necessitates an alteration of the current learning paradigm and the adoption of a…

Abstract

This chapter suggests a perspective on dealing with the future as dealing with uncertainty, which necessitates an alteration of the current learning paradigm and the adoption of a model that, not only accommodates, but also anticipates and embraces diversity, variety, and differences in knowledge. It calls for a model that moves beyond pre-determined content and learned solutions to seeding creativity and cultivating improvization. It approaches education as lifelong learning, as necessarily transformative, creative and authentic. It posits that dealing with the uncertainties of the future requires the acquisition of skills of mitigation and improvization that anticipate, not only mitigate; but to acquire the ability to see and create opportunities out of uncertainty. It endeavors to explore the ways by which higher education can address the need for facing the uncertainties of the future and the complexity of the sustainability challenges.

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Introduction to Sustainable Development Leadership and Strategies in Higher Education
Type: Book
ISBN: 978-1-78973-648-9

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Book part
Publication date: 12 November 2018

Rojas-Trejos Carlos Alberto and González-Velasco Julián

Waste production is one of the most important problems that humankind faces. Human-based activities generate diverse waste types that have to be treated and disposed differently…

Abstract

Waste production is one of the most important problems that humankind faces. Human-based activities generate diverse waste types that have to be treated and disposed differently. This results in the need to build more facilities to manage the waste and to avoid further environmental damage. Colombia established a successful policy to close open dumps and to control pollution. Notwithstanding the advances that have been made in final disposal, it is necessary to extend the life of the final disposal sites and increase the closure of open landfills. Valle del Cauca is the third most populated Colombian province, and it is also considered the third province that generates more waste. This chapter addresses the problem of locating solid waste disposal centers in Valle del Cauca by applying the analytic hierarchy process (AHP) with fuzzy logic, a multicriteria method that compares opinions of a decision-making group. Additionally, each potential location area is characterized by considering industrial and environmental issues, societal dynamics, infrastructure and topography, costs, and taxes. After applying a variant of AHP, the decision-making group was able to find that Jamundi is the best location to open the disposal center. The method shows strong potential to identify and prioritize alternative locations for a diverse group of stakeholders. Most importantly, the methodology lets us structure better qualitative and quantitative data, as well as to link multiple levels to avoid choosing locations that will affect society, environment, and other stakeholders, without considering the trade-offs among diverse criteria considering benefits, opportunities, costs, and risks (BOCR).

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Supply Chain Management and Logistics in Latin America
Type: Book
ISBN: 978-1-78756-804-4

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Book part
Publication date: 20 September 2014

Hui Zhang, Shu Cole, Xiucheng Fan and Myungja Cho

As the hospitality industry is shifting its focus from service to experience, customers are becoming co-creators of the perceived value of a hospitality service because…

Abstract

As the hospitality industry is shifting its focus from service to experience, customers are becoming co-creators of the perceived value of a hospitality service because experiences customers obtained when consuming a hospitality service involve the participation of the customers. Thus, more research is needed to examine the relationships among consumer’s personal factors and their evaluations of hospitality services. This study developed and tested hypotheses that examined the effects of customers’ intrinsic characteristics on their evaluations of a restaurant service. Data were collected from college students in the United States (n = 220) and China (n = 254) using a scenario approach. Findings reveal that customers’ gender, personality, and cultural background had significant effects on their evaluations of a restaurant service. Specifically, female customers rated the same service higher than male customers on the reliability dimension of service quality and overall service quality; customers with personalities of extroversion, conscientiousness, agreeableness, and openness rated the service higher than customers with neuroticism personality on the responsiveness dimension; and customers in individualistic cultures rated the service higher than those in collectivistic cultures on most of the service evaluation measures. Implications of the study’s findings are discussed.

Details

Advances in Hospitality and Leisure
Type: Book
ISBN: 978-1-78441-174-9

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Article
Publication date: 1 November 2002

C.K. Kwong, W.H. Ip and J.W.K. Chan

Very often, manufacturing companies have been faced with the problem of assessment and selection of suppliers for their product development. Some methods and techniques have been…

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Abstract

Very often, manufacturing companies have been faced with the problem of assessment and selection of suppliers for their product development. Some methods and techniques have been developed to assist these companies in performing the assessment. However, these methods and techniques lack tge capability to deal with the instrumental and conceptual uncertainties that are involved in the supplier assessment and selection. Fuzzy expert system is an alternative approach from which the heuristics and knowledge of supplier assessment can be captured and the impreciseness and uncertainties due to the human subjectivity, that are common in the process of the supplier assessment, can be handled. In this paper, a combined scoring method with fuzzy expert systems approach is introduced to perform the supplier assessment. With the use of the fuzzy concept, the error due to human judgement in the scoring method could be minimized. First, current methods and techniques of supplier assessment are reviewed in this paper. There follows the description of a case study of combined scoring method and fuzzy expert systems approach to supplier assessment. Some results of the prototype system trial‐run are discussed in the final part of this paper.

Details

Integrated Manufacturing Systems, vol. 13 no. 7
Type: Research Article
ISSN: 0957-6061

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