Consumidor verde en Colombia

21 páginas.Con el desarrollo de los mercados verdes se espera que los consumidores sean más conscientes a la hora de comprar productos que contribuyen con la sostenibilidad. Europa, ha sido desde hace varios años una región destacada por el impulso del consumo verde. Un reciente estudio de Barbarossa & Pastore, (2015), revela cómo el consumidor es más consciente de la problemática medioambiental y valora la producción limpia. Otro estudio en Europa muestra que "Los consumidores verdes demuestran un interés en las características del producto, como el reciclaje y el contenido químico, discriminando favorablemente el consumo hacia productos que son orgánicos, eficiencia energética o tienen envases biodegradable.”(Leonidou, Leonidou, Palihawadana, & Hultman, pag 34 2011). Sin embargo, como muestra un estudio de la Comisión Europea sobre consumo responsable, el 88% de los europeos cree que la protección del medio ambiente es muy importante, pero ésta responsabilidad recae en la sociedad civil y no en las corporaciones y sus productos (Barbarossa & Pastore, pag 206,2015). De otra parte, Orji & Wei, (2016) indican que es difícil generar productos verdes en la industria por cuanto se debe tener en cuenta modelos de costos de fabricación sumado a que el ciclo de vida del producto en la fabricación verde es menor que la de un mismo producto en la fabricación convencional. Finalmente, el estudio de Nielsen sobre el mercado verde en Portugal encuentra que: “La demanda real de productos ecológicos está muy por debajo de las proyecciones de actitud de los consumidores, y la cuota de mercado actual de productos ecológicos sigue siendo bastante baja, aproximadamente entre 1 y 6 por ciento.” (Nielsen, 2013, pag. 189). Es posible que el desarrollo de mercados verdes pueda estar inmerso en una paradoja entre valoración y consumo. Los consumidores pueden mostrarse a favor de productos verdes en el discurso, pero en la decisión de compra, esta consideración baja sostensiblemente como muestra el citado caso de Europa. Los estudios sobre productos verdes se han enfocado en la elaboración de perfiles socioeconómicos y demográficos de los consumidores, incluyendo economías emergentes como Colombia (Escobar, Gil, & Restrepo, 2015). Sin embargo, como advierten Pereira & Lemke, (2013), son muy pocos los estudios que han trabajado el comportamiento del consumidor verde y es mucho lo que queda por investigar sobre este concepto en economías emergentes (Diamantopoulos, Schlegelmilch, Sinkovics, & Bohlen, 2003; Leonidou et al., 2011). El desarrollo del concepto “valores del consumidor verde” de Haws, Winterich, & Naylor (2014), representa una posibilidad para la investigación empírica sobre la brecha entre la valoración de los consumidores con el consumo efectivo de productos verdes dada la escala de medición propuesta, reconocida por el Handbook of Marketing Scales Bearden, Netemeyer y Haws, (2010), como una herramienta de investigación en mercadeo. Dado el rezago en investigación en economías emergentes sobre los mercados verdes, en este artículo presentamos una evaluación empírica sobre la relación entre la concientización ambiental y el consumo verde a partir de la aplicación de la escala de medición de Haws et al (2010) con el fin de aportar a la literatura los resultados obtenidos para la ciudad de Bogotá, Colombia. Entendiendo que existe una tendencia creciente hacia el consumo de productos verdes, y que son la generación de los llamados Millennials: “Los Millennials –también llamados Generación Y– son un grupo de jóvenes que nacieron a principios de los años Ochenta hasta los primeros años del 2000. Existen distintos textos que apuntan a otros rangos de tiempo; sin embargo, estas fechas se hicieron las más aceptadas a raíz del libro Millennials Rising: The Next Great Generation de W. Strauss.” (Revista Merca2.0,”), En esta investigación nos centramos en esta población para evaluar la brecha entre percepción y consumo efectivo de productos verdes.Magíster en MercadeoMaestrí

Activity Based Costing for the better Supply Chain Management: An Integrated Approach for the Business Performance

In the present business environment with the higher level of competition at world glance, supply chain management (SCM) helps the business firms to progressively improve their performance. For this purpose, the integration of cost management with the profitability is very much significant. For the proper SCM in the business, cost data with more accuracy and efficiency related to all the activities is much needed. For the better business performance, activity-based costing or ABC approach has significantly contributed towards SCM. In this context, the present study has been conducted to address the relationship between ABC and SCM from the context of various Indonesian business firms. For this purpose, various improvements which are offered by ABC to SCM for the business performance are examined. By using the questionnaire approach, the current study is conducted regarding the SCM improvement with the organizational performance with the adoption of ABC. It is found that for the increasing performance through SCM, the adoption of ABC is much needed in the business firms

Green manufacturing and environmental productivity growth

Purpose: Due to stringent regulations on carbon emissions, green manufacturing has become a critical issue in manufacturers’ strategic planning. Manufacturers are greening production through carbon abatement activities. This study aims to investigate the factors that influence the effects of carbon abatement on environmental productivity growth. Design/methodology/approach Using data envelopment analysis with directional distance function, this study examines productivity growth associated with carbon abatement under regulated and unregulated production technologies. A pollution abatement index is constructed for determining the effects of carbon abatement on environmental productivity growth. Panel data of eighteen European countries in paper and pulp and coke sectors are collected for the analysis. Findings The empirical findings reveal that carbon abatement may positively or negatively affect environmental productivity growth which is dependent on the nature of technology in a sector, the innovation capabilities of a country and environmental regulations. Originality/value Conventional approaches in measuring productivity changes do not normally take undesired outputs (e.g. carbon emissions) into consideration. This study contributes to literature by constructing a pollution abatement index that considers productivity changes under a joint production technology (where both desired and undesired outputs are considered). The findings enhance current understandings on the effectiveness of carbon abatement activities and help managers establish corporate environmental strategies to adopt green manufacturing

Toward an integrated sustainability assessment in through-life engineering services

Through-life Engineering Services (TES) is comprised of develop, prepare, utilize and retire phases for complex engineering assets with a focus on maximizing their availability, predictability and reliability at the lowest possible life-cycle cost. TES employs a set of technologies and solutions to improve asset performance efficiently. On the other hand, optimal solutions for minimizing waste in terms of service time and resources is crucial for designing the right service at the right time. Thereby, specifying the possible TES opportunities within the economic, social and environmental sustainability dimensions can be an added value across different manufacturing sectors when deploying TES. However, due to the complexities and immensity of TES approaches, it is challenging to perceive such opportunities. To this end, the existing literature is limited to the effect of TES on economic sustainability and mostly focuses on investigating how TES has modified the service design to improve productivity and profitability. However, a comprehensive study on integrated sustainability has not been yet conducted. This paper presents a holistic view of the potential TES opportunities associated with the sustainability triple bottom line following a systematic review of empirical and theoretical advancements and methodological approaches in the literature. The outcome from this research raises the awareness of TES contribution in the design of sustainable service solutions and technologies, and offers a benchmark and reference point for future research in the field. Finally, this paper provides a set of recommendations that call for the further development of an integrated sustainability assessment framework for TES.Cranfield Universit

A comparative study of activitybased costing (abc) and time-driven activity-based costing (tdabc) on cost accounting

In any business competition, it is important for the company to incorporate an accurate cost estimation to decide the best price for products to gain profits. By the 1980s, Traditional Cost Accounting (TCA) is no longer reflecting the current economic reality due to distorted information about the profitability of the company’s orders, products, and customers. In addition, Activity-based Costing (ABC) is a costing method originally developed to overcome the shortcoming of TCA method in the era of rapidly increasing product complexity and diversification. However, it is not universally accepted because it ignores the potential for unused capacity which will be beneficial for forecasting. Nevertheless, the current published work does not clearly state of capacity cost rate, practical capacity and time equation. The aim of this work is to compare the advantages of ABC and Time-driven Activity-based Costing (TDABC) by analyzing the features towards costing sustainment. The work begins by collecting data at electrical and electronic industry located at Pahang and the product selected is a magnetic inductor. ABC focuses on the costs inherent in the activity-based products to produce, distribute or support the products concerned. TDABC uses time equation and capacity cost rate to measure the unused capacity with respect to the time and cost. Through ABC method, this work successfully gathered the time allocated by operator to complete the task given. The largest time allocated by operator is at epoxy application activity which is 43.89% and the smallest is 0.63% at oven curing. The highest amount of cost of capacity is epoxy application activity with cost of MYR 1,665,729.98 and the amount of material used is selected as the cost driver. As the demand quantity of the product is increase by 10%, the total cost of production is predicted to be MYR 4,260,115.20 while the unit product cost is forecast at MYR 0.81. Through TDABC method, this work gains information on practical capacity of operator which is 123,600 minutes. Moreover, the capacity cost rate for winding activity is MYR 2.53 and the time equation is 0.12χ1 with χ 1 as variable of amount of raw material of 8,697.6 kilograms. All sub-activities are analyzed and categorized in 3 categories which are optimistic, most likely and pessimistic. There are 7 sub-activities under optimistic category, 6 sub-activities under most likely and 4 subactivities under pessimistic. In conclusion, by implementing and comparing of ABC and TDABC at the company, this work proves TDABC is a method with objective cost driver determination, removes time consuming process, have multiple cost drivers and able to forecast and planning using analysis of capacity utilization. Thus, TDABC can improve the company costing structure by using the advantages of TDABC in order to gain detailed decision-making process

Aggregate Cost Model for Scalability in Manufacturing Systems

Manufacturing continues to face escalated cost challenges on a global scale. To gain a competitive advantage among their rivals, manufacturing firms continuously strive to lower their manufacturing costs than their competitors. This dissertation introduces mathematical optimization model based on an Activity-Based Costing (ABC) method, which considers the relationship between hourly rates and annual hours on each machine/workcentre. Several constraints are considered in the proposed models, such as the cost of reconfiguration, capacity, available machining hours, a decision on facility expansion and a cost-benefit analysis on industry 4.0 implementation. The model outputs are the optimum hourly rates, deciding which jobs to accept or reject, and determining reconfiguration\u27s financial feasibility. Reconfiguration in this dissertation describes system-level reconfiguration (investing in additional equipment/machinery) and/or machine-level reconfiguration (extra module to a piece of existing equipment) as well as factory-level (in terms of expanding additional factory segments to the existing facility). The model will be applied to a real-life case study of a global original equipment manufacturer (OEM) of machinery. The mathematical models proposed in this dissertation are developed based on a multinational hydraulic-press manufacturing company. The company owns a local machine shop (one of the sister companies in North America) for building hydraulic presses meant to be delivered to companies producing engineered wood products (such as OSB (oriented Strand Board), PB (Particle Board), and MDF Board (Medium-Density Fibre) …etc.). The sister company in North America occupies a footprint of 5,000 meters squared with a number of capabilities such as machining (turning and machining centres, welding, assembly, material handling…etc.). Several aspects of the model proposed in this dissertation had been implemented in the company such as the bi-directional relationship between total hours and hourly rates which assisted the company in gaining more jobs and projects. In addition, connectivity between strategic suppliers and company branched has been established (enabler of Industry 4.0). The proposed model\u27s novelty incorporates the bi-directional relationship between hourly rates and annual hours in each workcentre. It provides a managerial decision-making tool for the investment level required to pursue new business and gaining a competitive advantage over rivals. Furthermore, a cost-benefit analysis is performed on the implementation of Industry 4.0. The primary aspect considered in industry 4.0 is Information Communication Technology (ICT) infrastructure with strategic suppliers to intensify interconnection between the manufacturing firm and the strategic suppliers. This research\u27s significance is focused on cost analysis and provides managers in manufacturing facilities with the required decision-making tools to decide on orders to accept or decline, as well as investing in additional production equipment, facility expansion, as well as Industry 4.0. In addition, this research will also help manufacturing companies achieve a competitive edge among rivals by reducing hourly rates within their facility. Furthermore, the implementation of the model reduced hourly rates for workcentres by up to 25% as a result of accepting more jobs (and accordingly, machining hours) on the available workcentres, and hence, reducing the hourly rates. This implementation has helped the company gain a competitive advantage among rivals since pricing of products submitted to customer was reduced. Additional benefits and significance are (1) providing manufacturing companies with a method to quantify the decision-making process for right-sizing their manufacturing space, (2) the ability to justify growing a scalable system (machine level, system-level and factory level) using costing (not customer demand), (3) expanding market share and, (4) reducing operational cost and allowing companies a numerical model to justify scaling the manufacturing system

Closing the gap: The role of distributed manufacturing systems for overcoming the barriers to manufacturing sustainability

The demand for distributed manufacturing systems (DMS) in the manufacturing sector has notably gained vast popularity as a suitable choice to accomplish sustainability benefits. Manufacturing companies are bound to face critical barriers in their pursuit of sustainability goals. However, the extent to which the DMS attributes relate to sustainable performance and impact critical barriers to sustainability is considerably unknown. To help close this gap, this article proposes a methodology to determine the relative importance of sustainability barriers, the influence of DMS on these barriers, and the relationship between DMS attributes and sustainable performance. Drawing upon a rich data pool from the Chinese manufacturing industry, the best–worst method is used to investigate the relative importance of the sustainability barriers and determine how the DMS attributes influence these barriers and relate to sustainability. The study findings show that “organizational barriers” are the most severe barriers and indicate that “reduced carbon emissions” has the highest impact on “organizational” and “sociocultural barriers” whereas public approval” has the highest impact on “organizational barriers.” The results infer that “reduction of carbon emission” is the DMS strategy strongly linked to improved sustainable performance. Hence, the results can offer in-depth insight to decision-makers, practitioners, and regulatory bodies on the criticality of the barriers and the influence of DMS attributes on the sustainability barriers, and thus, improve sustainable performance for increased global competitiveness. Moreover, our study offers a solid foundation for further studies on the link between DMS and sustainable performance

Kustannusjohtaminen kiinteässä yritysverkostossa : Case Helsinki Shipyard Oy

Kustannusjohtamista käsitellään usein yksittäisen yrityksen näkökulmasta, vaikka sitä harjoitetaan myös verkostoissa. Verkostoituminen on jatkuvasti yleistymässä, jonka vuoksi yritysverkostojen hallinnassa on otettava huomioon myös taloudellinen näkökulma. Strategisen kustannusjohtamisen avulla organisaatiot ja verkostot pystyvät havaitsemaan kustannussäästöjä ja samalla parantamaan toiminnan tehokkuutta samalla keskittyen pitkään aikaväliin ja arvoketjun läpi kertyviin kustannuksiin. Vaikka strategisen kustannusjohtamisen rooli liiketoiminnan hallinnassa on tunnistettu, ei strategisen kustannusjohtamisen merkitystä ole täysin omaksuttu telakkateollisuuden kiinteissä verkostoissa. Telakkateollisuudessa verkostot ovat usein kärkiyritysmuotoisia, jolloin yksittäinen yritys, usein telakka, johtaa verkostoa projektiliiketoiminnan muodossa. Strategisen kustannusjohtamisen käyttöä järjestelmänä ei ole tunnistettu toimialalla, vaikka sen menetelmiä käytetään osana telakan verkostojen johtamista. Telakkateollisuuden yritykset toteuttavat merkittävästi resursseja sitovia sekä monimutkaisia projekteja, joiden taloudellinen johtaminen vaatii kärkiyritykseltä tarkkaa seurantaa ja projektinhallintaa. Strategisen kustannusjohtamisen menetelmien hyödyntämisen avulla telakkateollisuuden verkostoissa voidaan parantaa projektin kokonaisvaltaista suoritusta, prosessien tehokkuutta sekä johtaa verkostoa kokonaisvaltaisesti kohti verkoston yhteistä päämäärää eli laivan luovutusta asiakkaalle. Tämän tutkielman tarkoituksena on analysoida kustannusjohtamisen merkitystä kiinteissä yritysverkostoissa. Tutkielmassa käsitellään kustannusjohtamista ja sen menetelmiä osana kiinteän verkoston liiketoiminnan hallintaa. Päätutkimuskysymyksenä on mikä merkitys strategisella kustannusjohtamisella on verkoston liiketoiminnan hallinnassa. Alatutkimuskysymyksinä ovat miten kärkiyritys toteuttaa sisäistä kustannushallintaansa sekä miten verkoston kumppaneiden välillä käytetään kustannusinformaatiota. Tutkielman empiirinen aineisto sisältää puolistrukturoidut teemahaastattelut, jotka on toteutettu case-organisaatiossa Helsinki Shipyard Oy:ssä. Haastatteluihin osallistui 7 henkilöä, jotka toimivat yrityksen johtoportaassa sekä taloushallinnossa, että projektijohdossa. Haastateltavat valikoitiin yhdessä case-organisaation kanssa. Haastateltavilla oli pitkä kokemus telakkateollisuudenalalta. Tämän tutkielman perusteella voidaan todeta telakkateollisuuden verkostojen hyödyntävän strategista kustannusjohtamista osana verkoston liiketoiminnan hallintaa ja sitä kautta voidaan todeta strategisella kustannusjohtamisella olevan merkittävä rooli liiketoiminnan hallinnan kautta. Kustannusjohtamisen menetelmien hyödyntäminen järjestelmänä edesauttaa kärkiyritystä johtamaan verkostoa taloudellisesta näkökulmasta läpi arvoketjun. Vaikka case-organisaatio ei hyödyntänyt avointen kirjojen -mallia osana strategista kustannusjohtamisjärjestelmää, se hyödynsi useita eri strategisen kustannusjohtamisen menetelmiä osana verkoston taloudellista johtamista. Case-yrityksen projektijohtamisen kautta pyrittiin johtamaan verkostoa kokonaisvaltaisesti käyttäen strategisen kustannusjohtamisen menetelmiä osana toiminnan tehostamista