808 resultados para management accounting change


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The purpose of this study is to demonstrate the appropriateness of “Japanese Manufacturing Management” (JMM) strategies in the Asian, ASEAN and Australasian automotive sectors. Secondly, the study assessed JMM as a prompt, effective and efficient global manufacturing management practice for automotive manufacturing companies to learn; benchmark for best practice; acquire product and process innovation, and enhance their capabilities and capacities. In this study, the philosophies, systems and tools that have been adopted in various automotive manufacturing assembly plants and their tier 1 suppliers in the three Regions were examined. A number of top to middle managers in these companies were located in Thailand, Indonesia, Malaysia, Singapore, Philippines, Viet Nam, and Australia and were interviewed by using a qualitative methodology. The results confirmed that the six pillars of JMM (culture change, quality at shop floor, consensus, incremental continual improvement, benchmarking, and backward-forward integration) are key enablers to success in adopting JMM in both automotive and other manufacturing sectors in the three Regions. The analysis and on-site interviews identified a number of recommendations that were validated by the automotive manufacturing company’s managers as the most functional JMM strategies.

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A successful urban management support system requires an integrated approach. This integration includes bringing together economic, socio-cultural and urban development with a well orchestrated transparent and open decision making mechanism. The paper emphasises the importance of integrated urban management to better tackle the climate change, and to achieve sustainable urban development and sound urban growth management. This paper introduces recent approaches on urban management systems, such as intelligent urban management systems, that are suitable for ubiquitous cities. The paper discusses the essential role of online collaborative decision making in urban and infrastructure planning, development and management, and advocates transparent, fully democratic and participatory mechanisms for an effective urban management system that is particularly suitable for ubiquitous cities. This paper also sheds light on some of the unclear processes of urban management of ubiquitous cities and online collaborative decision making, and reveals the key benefits of integrated and participatory mechanisms in successfully constructing sustainable ubiquitous cities.

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Vendors provide reference process models as consolidated, off-the-shelf solutions to capture best practices in a given industry domain. Customers can then adapt these models to suit their specific requirements. Traditional process flexibility approaches facilitate this operation, but do not fully address it as they do not sufficiently take controlled change guided by vendors' reference models into account. This tension between the customer's freedom of adapting reference models, and the ability to incorporate with relatively low effort vendor-initiated reference model changes, thus needs to be carefully balanced. This paper introduces process extensibility as a new paradigm for customizing reference processes and managing their evolution over time. Process extensibility mandates a clear recognition of the different responsibilities and interests of reference model vendors and consumers, and is concerned with keeping the effort of customer-side reference model adaptations low while allowing sufficient room for model change.

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Research indicates, one of the last available ‘mechanisms’ left for organisations to improve their competitive position within the construction industry is by considering its people (culture) along with its technology (Schein E. H. 1997). In other words, if one wants to make construction industry organisations, groups and project teams more efficient and effective, then one must better understand the role that culture plays within them.