Multiple case-study analysis of quality management practices within UK Six Sigma and non-Six Sigma manufacturing small- and medium-sized enterprises

This paper examines multiple case-study analysis of quality management practices within UK Six Sigma and non-Six Sigma manufacturing small- and medium-sized enterprises

A simplified activity-based costing approach for SMEs : the case study of an Italian small road company

Purpose: The paper proposes an original conceptual model for designing a simplified Activity-Based Costing (ABC) approach for Small and Medium-sized Enterprises (SMEs) by focusing on the transport sector. Design/Methodology/Approach: The model is designed starting from the distinctive characteristics of the SMEs’ collaborative culture. The approach is then tested in the case of an Italian small-road company. Findings: The simplified ABC, which was gradually introduced in the SME, allowed the firm to gain confidence with the costing system. Moreover, the discussion of the results led to identifying the main areas to improve. Practical Implications: Costing systems based on collaboration can lead to operational improvements in SMEs operating in dynamic and competitive sectors as transport. Moreover, advanced technologies may hold a crucial role for their development. Originality/Value: Not much research has considered collaboration as a driver for introducing ABC in SMEs. The paper contributes to the literature on simplified managerial approaches, suggesting trends for future research.peer-reviewe

General implementation stages of the ABC method in the Small and Medium-Sized Enterprises

This article highlights the analysis and implementation stages of the ABC method in small and medium sized enterprises in Romania. It presents the historical development of the ABC method and its implementation issues identified in the economic entities. It stresses the importance of the ABC method to obtain relevant information to management decision-making entities. Emphasis is placed on the analysis type implementation issues: financial, behavioral, technical, informational, managerial, also performance and ownership. Also are proposed and shown the specific implementation stages of the ABC method adapted to small and medium-sized enterprises in Romania. To facilitate understanding of the ABC method implementation in small and medium-sized enterprises in Romania, have been submitted questions whose answers are accompanied by actions designed to enlighten all those involved in the implementation process. The article ends with the results of implementing the ABC method by internationally renowned experts and the author's conclusions about the stages of implementation of the ABC method in small and medium-sized enterprises in Romania. Author's vision is intertwined with visions of managerial accounting specialists offering a wide scope and successful implementation of the ABC method in small and medium-sized enterprises in Romania.Activity-Based Costing; implementation; SME; principles; management accounting

M-Hafazan: aplikasi mudah alih untuk pengajian tahfiz

Pendidikan tahfiz secara formal telah berkembang pesat serta mendapat perhatian istimewa dari masyarakat Islam di Malaysia. Perkembangan ini disebabkan oleh kesedaran dan permintaan ibu bapa dalam menerapkan al-Quran kepada anak-anak melalui hafazan. Pada masa kini, terdapat banyak aplikasi yang dapat menyokong pembelajaran tahfiz. Namun begitu, tiada aktiviti pengukuhan disediakan bagi membolehkan penghafaz al-Quran menguji tahap ingatan mereka terhadap ayat-ayat yang telah dihafaz. Aplikasi m-Hafazan ini dibangunkan dengan tujuan menyokong pengajian tahfiz dengan lebih baik. Aplikasi ini dibangunkan dengan menggunakan metodologi Multimedia Mobile Content Development. Metodologi ini dipilih kerana ia dapat mempercepatkan proses pembangunan aplikasi serta mengurangkan penggunaan pemprosesan data peranti mudah alih. Pengujian aplikasi telah dijalankan terhadap pelajar-pelajar dan guru dari Sekolah Rendah Islam Tahfiz, Parit Raja. Hasil pengujian menunjukkan 78.3% pelajar sangat bersetuju aplikasi m-Hafazan sesuai digunakan sebagai medium alternatif dalam pengajian hafazan al-Quran. Selain itu, 85% pelajar sangat bersetuju bahawa aplikasi ini dapat membantu pengukuhan hafazan mereka. Kesimpulannya, walaupun kaedah talaqqi (bersemuka) merupakan pendekatan yang terbaik dalam pengajian hafazan, namun implementasi aplikasi m-Hafazan berpotensi untuk dijadikan kaedah alternatif dalam pembelajaran hafazan bagi pelajar tahfiz mahupun bukan

Challenges and success factors for implementation of lean manufacturing in European SMES

Small and medium-sized enterprises are crucial to value creation in the European economy. The SMEs need continuous improvement initiatives to stay competitive. However, SMEs are less likely to implement lean practices compared to larger companies. Limited research exists on the factors that are vital for succeeding with Lean implementations in SMEs. A case study of Norwegian and Belgium SMEs has been conducted in the European research project ERIP (European Regions for Innovative Productivity). Six critical success factors are suggested, which correspond well with previous research: 1) Ensure strong management involvement. 2) Develop thorough employee participation. 3) Allocate sufficient time for preparing the organisation. 4) Focus on creating motivation to complete initiatives. 5) Build competence internally in the organisation. 6) Establish a performance evaluation system

Why small and medium construction enterprises do not employ six sigma

Six sigma (6σ) is a powerful business strategy which is aimed at increasing customer satisfaction and profitability by improving the quality of products and services. Many organisations have implemented 6σ and achieved significant levels of success. Successful implementation of 6σ leads to outcomes that would be welcome in the construction industry, given its reputation of suboptimal performance. The construction industry relies heavily on small and medium enterprises (SMEs). Any improvement in construction SMEs would lead to improvements in the construction industry as a whole. Against this background, a survey was undertaken to establish whether construction SMEs used 6σ and to identify factors affecting the adoption of this business strategy. It was found that none of the SMEs in the sample used 6σ. The reasons given for not employing 6σ, in descending order of importance, were: lack of knowledge about 6σ programme; lack of resources (human, time, money); 6σ programme not required by customers; other sufficient quality system in use; 6σ provides no perceived benefits; and end users not prepared to pay for 6σ programme. These reasons can be challenged when a critical analysis of innovation in the external environment within which construction SMEs operate, trends in the mode of delivery of construction industry products, trends in performance measurement in the construction industry and the flexibility of 6σ as a quantitative approach to managing quality. Construction industry stakeholders need to think about 6σ critically and make informed decisions about its role in the construction industry quality management agenda

Owner’s Commitment to the Planning and Controlling Processes to Improve Performance in Small and Medium Manufacturing Companies

Owners of small companies usually have the role as the top management that has to commit to the provision of time, cost, and resources. For the top management, the most important aspect to run the business is to develop and to create a value for the company so that the value can increase the performance. Based on the previous researches, good commitment and leadership style from the top management have effects on planning and controlling processes in improving organization performance. Meanwhile, the survey results from interviewing and collecting questionnaires from 110 practitioners of small manufacturing companies and examining the hypothesis create a fit model which has been thoroughly tested using Partial Least Square (PLS). After the PLS test, the results show that: first, there is a positive effect but not significant commitment from the company owners to the effectiveness of the company planning processes second, there is a positive effect and significant commitment from the company owners to the effectiveness of the controlling processes third, planning process conducted by departments inside the company has positive effect and significance to the controlling processes in small companies fourth, the planning process conducted by companies has positive effect and significance to increase company performance fifth, the controlling process conducted by companies has positive effect and significance to increase company performance. Further exploration, owners of small companies in East Java have the tendency not to focus on planning process but to stress more on controlling process

LSS, a problem solving skill for graduates and SMEs: Case Study of investigation in a UK Business School curriculum

Purpose - This research aims to investigate the feasibility of a systematic Lean Six Sigma (LSS) education through the curriculum of business schools to respond to the existing gap between the graduate’s expectation of employability and skill requirements by the Small and Medium Sized Enterprises (SMEs). Design/approach/methodology - One UK business school has been used as a case study to conduct an extensive module and programme review followed by a semi-structured interview with the potentially suitable core and programme-specific module leaders and also the comparative Analysis between content of these modules and the existing LSS high-street training themes. Findings – The result revealed a high potential of the existing modules in the business schools equivalent to the private sector training providers to increase the level of LSS problem solving knowledge and skill for all graduates and improve their employability and productivity for the SMEs. Practical implications/limitations – This research has been carried out in a single UK–based Business School through a qualitative approach. A further in-depth analysis in a broader scale is required to investigate the practical implications in a better way. Originality/Value – The result of this study highlights the role of LSS to reduce the knowledge and skill gap between the business schools as the source of the explicit knowledge, graduates as the knowledge and skill bearer, and SMEs as the knowledge and skill users

SMEs and virtual R&D teams: a motive channel for relationship between SMEs

In today?s dynamic marketplace, manufacturing companies are under strong pressure to introduce new products for long-term survival with their competitors. Nevertheless, every company cannot cope up progressively or immediately with the market requirements due to knowledge dynamics being experienced in the competitive milieu. Increased competition and reduced product life cycles put force upon companies to develop new products faster. In response to these pressing needs, there should be some new approach compatible in flexible circumstances. This paper presents a solution based on the popular Stage-Gate system, which is closely linked with virtual team approach. Virtual teams can provide a platform to advance the knowledge-base in a company and thus to reduce time-to-market. This article introduces conceptual product development architecture under a virtual team umbrella. The paper describes all the major aspects of new product development (NPD), NPD process and its relationship with virtual teams, Stage-Gate system finally presents a modified Stage-Gate system to cope up with the changing needs. It also provides the guidelines for the successful implementation of virtual teams in new product development