On the meaning of ConWIP cards:an assessment by simulation

The simplicity of Constant Work-In-Process (ConWIP) makes it one of the most widely adopted card-based production control solutions. Its simplicity, however, also limits the opportunities that are available to improve the concept. There are arguably only two major search directions: (i) to alter the meaning of cards away from controlling jobs; and (ii) to adopt alternative, more sophisticated backlog sequencing rules. In this study, we outline a simple, practical load-based ConWIP system that changes the meaning of cards. Rather than controlling the number of jobs, cards are associated with a certain amount of workload. Simulation results demonstrate the positive performance impact of limiting the total shop load. The Workload Control literature advocates the use of a corrected load measure as it better represents the direct load queuing at a station; but this worsens performance when compared to a shop load measure in the context of ConWIP

A product design framework for one-of-a-kind production using integrated quality function deployment and operational research techniques

The process of product design as an early stage of new product development provides systematic approaches that can lead to the success of a company’s competitive strategy in the current turbulent market. By launching an efficient product design procedure can result in the reduction of engineering modifications, cost and production time. One-of-a-Kind Product (OKP) is known as a particular manufacturing system of new product design and development with emphasis on the special order concept. Quality Function Deployment (QFD) is a comprehensive design framework with cross-functional team members that leads to the development of new or improved products. QFD starts with the House of Quality (HOQ) as an organizing matrix to identify the customers’ requirements (CRs) and translate them into the technical attributes (TAs) of the product and followed by determining the target values for the sets of technical attributes. An evaluation approach to determine the relative importance of CRs and TAs should be considered. In previous researches, the traditional methods such as simple scoring method and application of operational research techniques such as Analytic Hierarchy Process (AHP) were reported to weigh the requirements and attributes. Despite the obvious inner-relationships among the elements, considering the HOQ as a hierarchical system may be inefficient. In addition, the contradictory effects of a TA on two or more CRs, is the problem that has been neglected. Here, a mathematical model was developed for calculating the TAs target values. A case study (dry gas filter, Namdaran Petro-Gas Industries (NPI™)) is presented to exhibit and verify the procedure of OKP product design. Initially, the framework was developed by integrating QFD-operational research (Analytic Network Process (ANP)) as a systematic method for improvement of dry gas filter design. Interview and study of documents were used to identify the CRs. A robust evaluation on customers’ priority and attributes’ importance with respect to inner-relationships among criteria/sub-criteria was performed. Furthermore, the effects of TAs on CRs with regard to their direction (positive/negative) were considered as the fundamental for developing a Multi-Objective Decision Model (MODM) to be used for determining the TAs target values. For this purpose, the fuzzy conversion scaling technique followed by formulating the partial satisfaction separately was applied. Modified TOPSIS was used to select the basic design among the available designs for further modification. Later, the process continues with the second phase, translating the TAs into the key parts. The available options (retailers) to supply the key parts were identified. As the normal procedure of QFD the relative importance’s of key parts and the options were determined. Finally, a zero-one goal programming was presented to select the optimum options for each key part subject to the budget constraint. Overall, the developed QFD-ANP framework provides a systematic approach that has the potential to be used for designing OKP product

Vernacular Accounting Dalam Praktik Akuntansi di PT. Ontorejo

Penelitian ini bertujuan untuk mengeksplorasi penerapan akuntansi vernacular [VA] berdasarkan penalaran praktis pengguna. Penelitian ini menggunakan etnometodologi untuk mengungkap praktik-praktik VA di Badan Usaha Milik Negara Indonesia. Informan adalah satu operator lapangan, sembilan supervisor, empat manajer lini, enam manajer senior, dan dua kepala divisi yang telah bekerja selama delapan hingga lima belas tahun. Memo, selembar kertas yang beredar dalam siklus produksi perusahaan, adalah jenis VA yang diamati dalam penelitian ini. Hasil analisis data menunjukkan bahwa kesepakatan antara penerbit dan penerima adalah titik awal untuk aplikasi VA di perusahaan. Sebelum menulis memo, pihak yang berkepentingan telah membuat kesepakatan untuk melanggar aturan formal perusahaan untuk memenuhi kebutuhan informasi mereka yang relevan. Detail memo ini dapat mempercepat pengiriman informasi dan mengatasi berbagai masalah produksi. Bahkan, kertas berfungsi sebagai alat untuk mewujudkan kehendak para pihak untuk mendapatkan kepentingan pribadi mereka atau mengabdikan diri mereka kepada negara. Studi ini memiliki dua implikasi teoritis. Pertama, manusia dilahirkan bebas untuk memilih menerima atau menolak aturan tertentu. Hal ini berbeda dengan asumsi Teori Neo-klasik bahwa manusia mematuhi aturan perusahaan. Keberadaan VA membuktikan bahwa manusia memiliki kapasitas penuh untuk menerima atau menolak aturan, bukan sebaliknya. Kedua, Rich-Media Theory (MRT) telah menetapkan tingkat media komunikasi berdasarkan kegunaannya. Menurut MRT, memo berurusan dengan kegiatan rutin yang sederhana. Namun, penelitian ini membuktikan bahwa pengguna juga menggunakan memo untuk memecahkan masalah rumit produksi