Lean and performance: an assessment on North-East Italy

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Lean Six Sigma Project Approach in Finance Department of Multinational Company

Diplomová práce se zabývá analýzou využití projektové metodologie Lean Six Sigma na finančním oddělení ve vybrané mezinárodní společnosti a návrhem postupu na jeho zlepšení. Jsou zde obsaženy teoretické poznatky týkající se metody Lean Six Sigma jako i praktická ukázka použití dané metody v praxi. Na základě údajů a zkoumání použití metody je provedená analýza efektivního využití. Následně je popsané zhodnocení dané analýzy a navržen postup pro zlepšení situace do budoucna.The master’s thesis deals with an analysis of Lean Six Sigma Project approach used by financial department in chosen multinational company. A proposal for improvement of using LSS in the future is placed in the thesis as well. The thesis contains theoretical knowledge about LSS as well as sample of using this method in real. An analysis of its effective usage is provided based on data and investigation right from the company using LSS. In the end there is evaluation of the analysis as well as proposal of future process for improvement in using LSS.

A theoretical and empirical study of performance measurement: a challenge for management accounting information systems

Management accounting information systems (MAISs) play an important role in supporting continuous improvement efforts and management decision-making activities. MAISs provide manufacturing companies with internal financial and some non-financial information required for the three essential functions of planning, controlling and performance measurement. According to Drury (2000), "management accounting systems accumulate, classify, summarize and report information that will assist employees within an organization in their decision-making, planning, control and performance measurement activities".Performance measurement is one of the most important aspects of MAISs. The development of the concept of performance measurement is the direct result of several dramatic changes in the way today's business environment is structured and how companies employ world class manufacturing (WCM) philosophies or techniques to compete for marketplace advantages. These changes have impacted on the way companies are organised and in skills required to manage, motivate, and empower the workforce to support continuous improvement. Other changes, especially in the Egyptian manufacturing environment, have come from the effect of international agreements, such as General Agreement on Tariffs and Trade (GATT) and World Trade Organisation (WTO), and organisational pressures, such as the ISO 9000 programme.This thesis presents a theoretical and empirical study to determine 'what', why', and 'how' performance measurement systems (PMSs) are changing, as a challenge for MAISs, with the adoption of Just in Time (JIT) and Total Quality Management (TQM) philosophies. A discussion of these questions is presented in Chapter 8. In order to investigate how PMSs can best be used to support the continuous improvement philosophy of JIT and TQM, a model for developing PMSs in a JIT and TQM environment was constructed (see Figure 8.1). This study has used a qualitative method of research. The research findings and the model for developing PMSs in a JIT and TQM environment have been obtained from a literature review and data collected from two Egyptian pharmaceutical companies. The model, as it stands, is exploratory in nature. It proposes a body of ideas that form a new theory formulated for developing PMSs in a JIT and TQM environment. The model could be applicable to manufacturing companies, which have started or plan to implement JIT and TQM philosophies, since it provides a framework for the development and use of PMSs, rather than prescriptive lists of measures and reports that should be used. Norreklit (2000) indicated that models are needed which deepen our understanding of how PMSs are created, and to this end MAISs research has to make its contribution

A Major Study of American (Ford) Compared with Japanese (Honda) Automotive Industry: Their Strategies Affecting Surviabilty

Understanding the role of technology, in the automotive industry, is necessary for the development, implementation, service and disposal of such technology, from a complete integrated system life cycle approach, to assure long-term success. This dissertation provides a unique complete characterization of the system life (cycle) business major cost elements of the automotive industry the subsystems, cost elements, interplay and interdependencies that affect the total real life cycle cost and value the various stated product, organizational, and process initiatives intended to produce significant improvements in the American automobile industry, as compared to the Japanese. This dissertation adds a perspective, understanding, and new insights of the drivers of business/technology changes and challenges that are likely to occur over the next 5-10 years. Research was carried out by an extensive review of publications, technical journals, articles, government agency documents, industry publications, annual reports and company bulletins, data and announcements. Results were generated and compared with past industry leaders\u27 effort

A Major Study of American (Ford) Compared with Japanese (Honda) Automotive Industry: Their Strategies Affecting Surviabilty

Understanding the role of technology, in the automotive industry, is necessary for the development, implementation, service and disposal of such technology, from a complete integrated system life cycle approach, to assure long-term success. This dissertation provides a unique complete characterization of the system life (cycle) business major cost elements of the automotive industry the subsystems, cost elements, interplay and interdependencies that affect the total real life cycle cost and value the various stated product, organizational, and process initiatives intended to produce significant improvements in the American automobile industry, as compared to the Japanese. This dissertation adds a perspective, understanding, and new insights of the drivers of business/technology changes and challenges that are likely to occur over the next 5-10 years. Research was carried out by an extensive review of publications, technical journals, articles, government agency documents, industry publications, annual reports and company bulletins, data and announcements. Results were generated and compared with past industry leaders\u27 effort

An innovative framework for implementing lean principles in product- service system

The aim of this research project is to develop an innovative framework to implement lean principles in Product-Service System (PSS) with the capability of assessing the leanness level of the services offering process. The framework comprises three implementation phases namely: assessment of the current state, developing a future state, and stabilising the new way of operations. Additionally, the framework covers the enablers, factors, and appropriate lean tools required for the successful implementation of lean practices in Product-Service System (PSS), as well as, the challenges that may obstacle the implementation process. The proposed framework has integrated an assessment model that provides a quantifiable measure of the leanness level of Product-Service System (PSS). Five main enablers and thirty three factors emerging from these main enablers deemed to be critical for the successful implementation of lean practices in Product-Service System (PSS). Moreover, a series of eight inhibitors appeared to block the implementation process. The Product-Service System leanness assessment model was developed upon three main levels, namely: enablers, criteria, and attributes. The first level contains five enablers. These enablers are supplier relationship, management leanness, workforce leanness, process excellence, and customer relationship. In the second level there are twenty one criteria such as: supplier delivery, culture of management and process optimisation. Finally, the third level consists of seventy three attributes. By using multi-grade fuzzy approach the PSS leanness index was computed and areas for further improvement were identified. A combination of research methodology approaches has been employed in this research. Firstly, an extensive literature review related to lean and PSS was conducted. Secondly, the qualitative approach and the case study were selected as an appropriate methodology for this research, using semi-structured and structured interview techniques to gather the required data from experts who are involved in lean projects in their companies. Finally, validation of the results was carried out using real life industrial case studies and experts judgment. Case studies demonstrate that the framework provides guidelines for manufacturing companies that aim to implement lean principles in Product-Service System (PSS). The framework enables manufacturing companies to better satisfy their customers’ needs through responding quickly to their changing demands; to improve the service offering process through reducing the creation of wastes and non-value added activities; and to improve competitiveness through increasing customers’ value. Additionally, the PSS leanness index is useful for improving the service offering process. The index provides manufacturing companies with a real insight into the leanness level of their service offering, as well as, it provides managers with a quantifiable measure of how lean their PSS is. The index identifies the gap between the current state and the future state and this helps in determining areas for further improvement

Friction Force Microscopy of Deep Drawing Made Surfaces

Aim of this paper is to contribute to micro-tribology understanding and friction in micro-scale interpretation in case of metal beverage production, particularly the deep drawing process of cans. In order to bridging the gap between engineering and trial-and-error principles, an experimental AFM-based micro-tribological approach is adopted. For that purpose, the can’s surfaces are imaged with atomic force microscopy (AFM) and the frictional force signal is measured with frictional force microscopy (FFM). In both techniques, the sample surface is scanned with a stylus attached to a cantilever. Vertical motion of the cantilever is recorded in AFM and horizontal motion is recorded in FFM. The presented work evaluates friction over a micro-scale on various samples gathered from cylindrical, bottom and round parts of cans, made of same the material but with different deep drawing process parameters. The main idea is to link the experimental observation with the manufacturing process. Results presented here can advance the knowledge in order to comprehend the tribological phenomena at the contact scales, too small for conventional tribology

Towards a Conceptual Design of an Intelligent Material Transport Based on Machine Learning and Axiomatic Design Theory

Reliable and efficient material transport is one of the basic requirements that affect productivity in sheet metal industry. This paper presents a methodology for conceptual design of intelligent material transport using mobile robot, based on axiomatic design theory, graph theory and artificial intelligence. Developed control algorithm was implemented and tested on the mobile robot system Khepera II within the laboratory model of manufacturing environment. Matlab© software package was used for manufacturing process simulation, implementation of search algorithms and neural network training. Experimental results clearly show that intelligent mobile robot can learn and predict optimal material transport flows thanks to the use of artificial neural networks. Achieved positioning error of mobile robot indicates that conceptual design approach can be used for material transport and handling tasks in intelligent manufacturing systems

Towards a Conceptual Design of an Intelligent Material Transport Based on Machine Learning and Axiomatic Design Theory

Reliable and efficient material transport is one of the basic requirements that affect productivity in sheet metal industry. This paper presents a methodology for conceptual design of intelligent material transport using mobile robot, based on axiomatic design theory, graph theory and artificial intelligence. Developed control algorithm was implemented and tested on the mobile robot system Khepera II within the laboratory model of manufacturing environment. Matlab© software package was used for manufacturing process simulation, implementation of search algorithms and neural network training. Experimental results clearly show that intelligent mobile robot can learn and predict optimal material transport flows thanks to the use of artificial neural networks. Achieved positioning error of mobile robot indicates that conceptual design approach can be used for material transport and handling tasks in intelligent manufacturing systems