102,848 research outputs found

    Sustainability management accounting system (SMAS): towards a conceptual design for the manufacturing industry

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    [Abstract]: The study reported in this paper aims to identify an effective management accounting system using sustainability accounting concept for environmental and social cost measurement to add value to organizations. The motivation for undertaking this research is driven by the current practice of activity based costing (ABC), which has not identified and allocated costs of environment and social impacts to a single production activity. This has resulted in inaccuracies in cost accounting information when preparing environmental and social performance disclosures for internal management decisions, as well as external disclosures. This study therefore develops a conceptual model for a Sustainability Management Accounting System (SMAS) to improve the identification and measurement of environmental and social impact costs. A SMAS also provides sustainable organizations with a way to enhance cost allocation and analysis efficiently, thus creating more accurate cost accounting information for management decisions and reporting disclosure purposes. This paper describes preliminary work undertaken to date. Currently, it would appear that most Australian firms fail to report on their environmental performance, however, social indicators make it increasingly important for organisations to embrace corporate social reponsibility in their financial reporting and disclosure. Further, the results of quantitative data anlaysis will be used to identify an effective management accounting of sustainable organizations while supporting the development of a SMAS conceptual model

    Applications of lean thinking: a briefing document

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    This report has been put together by the Health and Care Infrastructure Research and Innovation Centre (HaCIRIC) at the University of Salford for the Department of Health. The need for the report grew out of two main simple questions, o Is Lean applicable in sectors other than manufacturing? o Can the service delivery sector learn from the success of lean in manufacturing and realise the benefits of its implementation?The aim of the report is to list together examples of lean thinking as it is evidenced in the public and private service sector. Following a review of various sources a catalogue of evidence is put together in an organised manner which demonstrates that Lean principles and techniques, when applied rigorously and throughout an entire organization/unit, they can have a positive impact on productivity, cost, quality, and timely delivery of services

    Дослідження системи операційного менеджменту організації, на прикладі Apple Computer, Inc

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    The object of investigation is the process of managing of operating activities of Apple, Inc. The aim of the work is to formulate theoretical approaches and to develop practical recommendations on directions of improvement of operating management at the organization. Research methods cover methods of analysis, synthesis, comparison, detailing, system approach. This master’s research paper analyzes the operational management of Apple, Inc. and provides recommendations for it’s improvement. In particular, the main directions of solving the problems of operational management of the company have been outlined, the proposals on improvement of expansion distribution network and organization of innovative activity of the Apple Inc. have been made.Об'єкт дослідження ‒ процес управління операційною діяльністю компанії Apple, Inc. Мета дослідження - формування теоретичних підходів та розробка практичних рекомендацій щодо напрямів вдосконалення системи операційного менеджменту компанії Apple, Inc. Методи дослідження: методи аналізу, синтезу, порівняння, деталізації, системний підхід. У роботі проведено аналіз операційного менеджменту Apple, Inc., а також викладені рекомендації щодо його вдосконалення. Зокрема, окреслено основні напрями вирішення проблем операційного менеджменту компанії, внесено пропозиції щодо розширення дистриб’юторської мережі, а також вдосконалення організації інноваційної діяльності Apple Inc.Introduction 6 CHAPTER 1 THE THEORETICAL FRAMEWORK OF OPERATIONAL MANAGEMENT 8 1.1 Meanings and definition of operational management 8 1.2 Principles and methods of operations management 12 1.3 Factors affecting the Operations activity of Apple Inc. company 21 CHAPTER 2 RESEARCH AND ANALYSIS 31 2.1 Сompany introduction 31 2.2 SWOT - analysis of Apple Inc. Company 46 2.3 Analysis of operation management at Apple Inc 50 CHAPTER 3 RECOMMENDATIONS FOR IMPROVING OF OPERATIONAL MANAGEMENT AT THE APPLE INC 63 3.1 The main directions of solving operational management problems of the company 63 3.2 Recommendations concerning improvements of Distribution in the organization 65 3.3 Recommendations concerning improvements of innovative activity at the organization 67 CHAPTER 4 SPECIAL PART 73 4.1 Current trends in the field 73 4.2 Company policy in the market 75 CHAPTER 5 RATIONALE FOR RECOMMENDATIONS 77 5.1 Statement for recommendations at Company 77 CHAPTER 6 OCCUPATIONAL HEALTH AND SAFETY AT THE ENTERPRISE 79 6.1 The aim of occupational health 79 6.2 Organization of occupational health and safety at the enterprise 86 CHAPTER 7 ENVIRONMENTAL ISSUES 92 7.1 Environmental issues in the field 92 7.2 Еnvironmental factors 94 Conclusions 96 References 98 Appendices 10

    Earthquake early warning system

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    As the climate undergoes changes, the number of natural disasters increase and the severity of these occurrences increases over time. As the population of human race increases, natural protective terrains and barriers were destroyed for urbanization due to the exploitation of vulnerable areas on the earth. Earthquakes are unpredictable and as an initiative to adapt to climate changes and as a strategy to reduce earthquake disaster risk, early warning systems (EWS) has been internationally recognized to play a role in providing alerts to the public so that safety precaution procedures and protocols can be implemented in response to earthquake occurrences..

    Suitability of coir fibers as pulp and paper

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    This study was to investigate the suitability of coir fibers as an alternative material in making pulp and paper. Maceration process was used to characterize the fiber. Soda-AQ pulping with various combinations of active alkali (18-22%) and cooking time (90- 150 minutes) at fixed temperature was done. Physical properties evaluated were density, brightness, opacity, scattering coefficient, tear, burst and tensile index. As concentration of active alkali and cooking time increased, the physical properties values also increased, except for the opacity and scattering coefficient. The optimum condition for producing the strongest paper is using 22% active alkali in 120 minutes

    An Ontology for Product-Service Systems

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    Industries are transforming their business strategy from a product-centric to a more service-centric nature by bundling products and services into integrated solutions to enhance the relationship between their customers. Since Product- Service Systems design research is currently at a rudimentary stage, the development of a robust ontology for this area would be helpful. The advantages of a standardized ontology are that it could help researchers and practitioners to communicate their views without ambiguity and thus encourage the conception and implementation of useful methods and tools. In this paper, an initial structure of a PSS ontology from the design perspective is proposed and evaluated

    An application of hybrid life cycle assessment as a decision support framework for green supply chains

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    In an effort to achieve sustainable operations, green supply chain management has become an important area for firms to concentrate on due to its inherent involvement with all the processes that provide foundations to successful business. Modelling methodologies of product supply chain environmental assessment are usually guided by the principles of life cycle assessment (LCA). However, a review of the extant literature suggests that LCA techniques suffer from a wide range of limitations that prevent a wider application in real-world contexts; hence, they need to be incorporated within decision support frameworks to aid environmental sustainability strategies. Thus, this paper contributes in understanding and overcoming the dichotomy between LCA model development and the emerging practical implementation to inform carbon emissions mitigation strategies within supply chains. Therefore, the paper provides both theoretical insights and a practical application to inform the process of adopting a decision support framework based on a LCA methodology in a real-world scenario. The supply chain of a product from the steel industry is considered to evaluate its environmental impact and carbon ‘hotspots’. The study helps understanding how operational strategies geared towards environmental sustainability can be informed using knowledge and information generated from supply chain environmental assessments, and for highlighting inherent challenges in this process

    Sustainable product development strategies: Business planning and performance implications

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    Copyright © 2012 by Institution of Mechanical Engineers. This is the author's accepted manuscript. The final published article is available from the link below.Manufacturing firms are under many financial and competitive pressures which focus attention on the performance of their manufacturing processes. In this paper the opportunities for improving the environmental impact of products within the constraints of existing manufacturing infrastructure are examined. Approaches which support sustainability in two aspects are proposed, firstly, the provision of products to the users in ways which extend the product life and secondly, manufacturing approaches which reduce resource usage. This paper outlines three different sustainable development strategies for different product types and describes the cost implications for manufacturers across the life-cycle. The performance measures affected by these strategies are examined drawing on product development case studies from a number of high technology sectors to highlight the different approaches taken. The results are intended to aid manufacturers during the earliest stages of business planning to consider alternative product development approaches which are more sustainable

    Lean and green – a systematic review of the state of the art literature

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    The move towards greener operations and products has forced companies to seek alternatives to balance efficiency gains and environmental friendliness in their operations and products. The exploration of the sequential or simultaneous deployment of lean and green initiatives is the results of this balancing action. However, the lean-green topic is relatively new, and it lacks of a clear and structured research definition. Thus, this paper’s main contribution is the offering of a systematic review of the existing literature on lean and green, aimed at providing guidance on the topic, uncovering gaps and inconsistencies in the literature, and finding new paths for research. The paper identifies and structures, through a concept map, six main research streams that comprise both conceptual and empirical research conducted within the context of various organisational functions and industrial sectors. Important issues for future research are then suggested in the form of research questions. The paper’s aim is to also contribute by stimulating scholars to further study this area in depth, which will lead to a better understanding of the compatibility and impact on organisational performance of lean and green initiatives. It also holds important implications for industrialists, who can develop a deeper and richer knowledge on lean and green to help them formulate more effective strategies for their deployment
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