Schlanke Logistik im Druckmaschinenbau – Wechselwirkungen und Voraussetzungen

Die Bestandteile des Lean Thinking stellen für die moderne Produktion substantielle Prinzipien und Methoden für die Gestaltung effektiver wie auch gleichzeitig effizienter Systeme bereit. Ein unterstützendes Element bilden hier die Ansätze der Schlanken Logistik. Insbesondere die linienorientierte, variantenreiche Großserienproduktion im Automobilbau ist ein wesentlicher Treiber der Entwicklung. Die permanente Adaption auf mehrstufige Produktionssysteme, wie sie speziell im Druckmaschinenbau vorzufinden sind, erscheint dabei konsequent und sinnvoll. Der vorliegende Artikel stellt dabei wesentliche Voraussetzungen für die erfolgreiche Implementierung heraus und beschreibt die jeweiligen Interdependenzen. Schließlich werden ausgewählte Methoden mittels eines kennzahlenbasierten Messmodells anhand eines Fallbeispiels aus dem Druckmaschinenbau quantifiziert bewertet.

Earnings Management and Measurement Error

In this paper I consider the impact of a noisy indicator regarding a manager’s manipulative behavior on optimal effort incentives and the extent of earnings management. The analysis in this paper extends a twotask, single performance measure LEN model by including a binary random variable. I show that contracting on the noisy indicator variable is not always useful. More specifically, the principal uses the indicator variable to prevent earnings management only under conditions where manipulative behavior is not excessive. Thus, under conditions of excessive earnings management, accounting adjustments that yield a more congruent overall performance measure can be more effective than an appraisal of the existence of earnings management to mitigate the earnings management problem.

Meta-model for calculating the mean energy demand of automated storage and retrieval systems

Energy efficiency has become an important research topic in intralogistics. Especially in this field the focus is placed on automated storage and retrieval systems (AS/RS) utilizing stacker cranes as these systems are widespread and consume a significant portion of the total energy demand of intralogistical systems. Numerical simulation models were developed to calculate the energy demand rather precisely for discrete single and dual command cycles. Unfortunately these simulation models are not suitable to perform fast calculations to determine a mean energy demand value of a complete storage aisle. For this purpose analytical approaches would be more convenient but until now analytical approaches only deliver results for certain configurations. In particular, for commonly used stacker cranes equipped with an intermediate circuit connection within their drive configuration there is no analytical approach available to calculate the mean energy demand. This article should address this research gap and present a calculation approach which enables planners to quickly calculate the energy demand of these systems.