Lean termelés és üzleti teljesítmény – nemzetközi empirikus eredmények (Lean production and business performance – international empirical results)

A lean termelés javít a vállalatok operatív teljesítményén. Korábbi kutatásokkal összhangban ezt nemzetközi kérdőíves felmérésből származó eredmények is alátámasztják. Nem mutatható ki azonban egyértelmű kapcsolat a lean termelés és az üzleti teljesítmény között. A szerzők kutatásukban – kifejezetten a több lean eszközt elmélyülten használó és jó operatív eredményekkel rendelkező ún. haladó lean termelők üzleti eredményeire fókuszálva – azonosították az üzleti teljesítményt befolyásoló tényezőket. Bár számos tényező kívül esik a termelésmenedzsment hatáskörén (pl. piaci dinamika, új piacra lépők száma, személyre szabás), de a termék/szolgáltatás arányának befolyásolásán, a beszállítók és a kapacitástartalékok menedzsmentjén keresztül a termelésnek is van lehetősége az üzleti teljesítmény javítására. Végül, bár közvetlen kapcsolat nem mutatható ki a lean termelés és az üzleti teljesítmény között, de a szerzők várakozásai szerint a folyamatosan javuló operatív teljesítmény kiegyensúlyozott és stabil üzleti teljesítmény alapja lehet. A haladó lean vállalatok pedig nagyobb eséllyel kerülhetnek (maradhatnak?) a jó üzleti teljesítménnyel büszkélkedő vállalatok körébe(n). ____________ The lean production has improved the operational performance of companies. However a clear link between lean production and business performance can not be detected. In their research the authors have identified the factors affecting business performance focusing on business results of the advanced lean producers. Although a direct connection is not detected between lean production and business performance, but according to the author expects the continuously improving operational performance shall be a base for the balanced and stable business performance.

The impact of lean practices on inventory turnover

Lean manufacturing (LM) is currently enjoying its second heyday. Companies in several industries are implementing leanpractices to keep pace with the competition and achieve better results. In this article, we will concentrate on how companies can improve their inventoryturnover performance through the use ofleanpractices. According to our main proposition, firms that widely apply leanpractices have higher inventoryturnover than those that do not rely on LM. However, there may be significant differences in inventoryturnover even among lean manufacturers depending on their contingencies. Therefore, we also investigate how various contingency factors (production systems, order types, product types) influence theinventoryturnoveroflean manufacturers. We use cluster and correlation analysis to separate manufacturers based onthe extent of their leanness and to examine the effect of contingencies. We acquired the data from the International Manufacturing Strategy Survey (IMSS) in ISIC sectors 28–35.

A lean menedzsment és a vállalati versenyképesség kapcsolata

A cikk a lean termelési eszközök alkalmazásának a vállalati szintű versenyképességre gyakorolt hatását vizsgálja. A versenyképességet a működőképesség, a változásképesség és a pénzügyi teljesítmény hármasán keresztül ragadja meg, és a vállalati versenyképességi index (VVI) segítségével számszerűsíti. A szerzők a Versenyképesség Kutató Központ felmérésének 2004-es és 2009-es adatbázisa elemzésével arra keresik a választ, hogy 1) kimutatható-e szignifikáns különbség a VVI értékében a lean és nem lean feldolgozóipari vállalatok között és 2) kimutatható-e szignifikáns különbség a VVI egyes összetevőiben (működőképesség, változásképesség és teljesítmény) a lean és nem lean feldolgozóipari vállalatok között. Az eredmények arra hívják fel a figyelmet, hogy a lean és nem lean vállalatok versenyképességi indexe közt hosszú ideje nincs szignifikáns különbség.

Lean and Mean Do Not Equal Profitable and Hospitable

Lean and mean hospitality organizations are relevant today. The authors explore research findings from Leader-Member Exchange (LMX) studies, in general, and cite findings from the hospitality industry to make the case for lean and loving hospitality organizations.

Planejando com lean construction: diretrizes para implementação da construção enxuta em obras

Nowadays lives up in an era of tight credit caused by the global financial crisis, as occurred in the past, it is the responsibility of various sectors and segments of society find ways to reinvent itself. In this context, Lean Construction presents itself as a strong alternative production management for companies in the construction segment. Arising out of lean thinking that originated in Japan in the postwar period and has spread around the world in times of extreme scarcity with the oil crisis. In practice the Lean Construction is a philosophy that seeks to improve the process of production management, maximizing the value of the flow from the customer's perspective through the elimination of losses. And thrives in environments and cultures that consider the scarcity of resources like something natural, applying both the macroeconomic crisis as in times of prosperity. The Planning and Production Control - PCP presents itself as a fundamental building block for companies to protect themselves in the face of economic fluctuations, seeking for their survival and success in the competitive market. Motivated by the lack of discussion of the topic in the local academy, and for the identification of 93.33% of construction companies that do not make use of methodological tools for PCP in the state, this dissertation aims to study and propose the implementation of lean construction in methodology of planning projects implemented on construction sites. This characterized the management system, of the production of a construction company, pointing out the main causes of ineffectiveness related to consequent low performance of one of his ventures. In sequence, the PCP was implemented with the use of tools to serve the principles of lean construction. This being monitored through indicators that provided managers managerial view of process of actions control and production of protective mechanisms. All implementation guidelines and application of this management model, were exposed in a simplified way, practical and efficient, in order to break the resistance of new practices and old paradigms in the industry.

Beszállítófejlesztés és lean beszállítófejlesztés = Supplier development and lean supplier development

A tanulmány általános áttekintést ad a beszállítófejlesztésről. A szakmában elterjedt fogalmak, a meghatározó koncepcionális keretek, az ajánlott szervezeti megoldások és az eredményes megvalósítást támogató és gátló tényezők számba vétele arra szolgál, hogy tág kontextusban értelmezhessük a lean beszállítófejlesztést. A lean beszállítófejlesztés intézményesített szervezeti rutinok halmazát jelenti – a japán autóipari nagyvállalatok gyakorlata alapján. Egyszerre van jelen az ad hoc problémamegoldás és a folyamatorientált, tág és stratégiai beszállítófejlesztés. A kulcsbeszállítók állnak a középpontban. A beszállítókkal való együttműködésben a bilaterális kapcsolatok (beszerző-beszállító) és a multilaterális kapcsolatok (beszerző és beszállítók csoportja) is fontos szereppel bírnak. A tevékenységek megvalósításában több tucat alkalmazott főállásban vesz részt. Ezek az alkalmazottak a beszerző vállalat termelési rendszerének, működési filozófiájának is szakértői. A globális nagyvállalatoknál – adott régióban is – több osztály, esetenként egymástól függetlenül is foglalkozik a beszállítók fejlesztésével. A sikeres megvalósítást és részvételt, elköteleződést támogatja, hogy az ösztönzési rutinok is formalizáltak és intézményesítettek (pl. hatalmi kérdések, elért haszon megosztása, partnerek felelőssége). _____ Our study reviews supplier development (SD) and lean supplier development literature. The first part gives an overview about general SD and related definitions, conceptual frameworks, organisational settings and supporting/impeding factors influencing the success of SD efforts. The second part of the study positions lean supplier development in this general SD context. Lean SD is built on sets of institutionalized organisational routines – based on daily practice of Japanese automotive companies. Lean SD contains of different SD approaches. It is pervaded by both ad hoc problem solving activities and process-focused, wide and strategic approaches at the same time. The efforts are focused on key suppliers. The SD is organised through bilateral (purchaser firm and supplier firm) and multilateral (purchaser firm and supplier firms) relations. At global automotive companies more dozens full time employees work on SD. These employees are expert of the production system and operating philosophy of the purchaser company. Global firms – even in a particular geographical area – have usually more departments responsible for SD. Eventually these departments work independently from each other. To achieve the expected performance improvement and real involvement and commitment it is critical to formalize and institutionalize routines influencing motivation as well (eg., power, gain sharing, responsibilities).

Model based integration of management systems (MSs) – case study

Abstract Purpose – The purpose of this paper is to present a case study regarding the deployment of a previously developed model for the integration of management systems (MSs). The case study is developed at a manufacturing site of an international enterprise. The implementation of this model in a real business environment is aimed at assessing its feasibility. Design/methodology/approach – The presented case study takes into account different management systems standards (MSSs) progressively implemented, along the years, independently. The implementation of the model was supported by the results obtained from an investigation performed according to a structured diagnosis that was conducted to collect information related to the organizational situation of the enterprise. Findings – The main findings are as follows: a robust integrated management system (IMS), objectively more lean, structured and manageable was found to be feasible; this study provided an holistic view of the enterprise’s global management; clarifications of job descriptions and boundaries of action and responsibilities were achieved; greater efficiency in the use of resources was attained; more coordinated management of the three pillars of sustainability – environmental, economic and social, as well as risks, providing confidence and added value to the company and interested parties was achieved. Originality/value – This case study is pioneering in Portugal in respect to the implementation, at the level of an industrial organization, of the model previously developed for the integration of individualized MSs. The case study provides new insights regarding the implementation of IMSs including the rationalization of several resources and elimination of several types of organizational waste leveraging gains of efficiency. Due to its intrinsic characteristics, the model is able to support, progressively, new or revised MSSs according to the principles of annex SL (normative) – proposals for MSSs – of the International Organization for Standardization and the International Electrotechnical Commission, that the industrial organization can adopt beyond the current ones.

Balanceamento de linhas de montagem e aplicação de ferramentas Lean no contexto da Polisport

Cada vez mais, nos dias que correm, está presente em todas as organizações a metodologia lean, que assenta numa base de melhoria contínua, de forma a responder às necessidades do mercado e à satisfação do cliente, tendo como principal finalidade a criação de valor para o produto e a eliminação de desperdícios inerente aos processos de produção do mesmo. Um elemento essencial na gestão de qualquer organização com ênfase nos resultados é o uso de indicadores de desempenho no processo de tomada de decisão. Este projeto teve como objetivo principal a identificação e eliminação de desperdícios, melhorando os processos de montagem, através do estudo dos tempos de ciclo dos centros de trabalhos/produtos mais críticos, procedendo a um balanceamento adequado e posterior simulação dos resultados através do software Arena. Posteriormente foram analisados os resultados assim como o impacto que essas mudanças causaram na empresa, com base na implementação de ferramentas de melhoria, nomeadamente ferramentas lean. Essas mudanças tiveram um impacto positivo na produção final das cadeiras e dos porta-bebés, no que diz respeito à diminuição de filas de espera entre postos, diminuição dos tempos de processamento e aumento da produção para alguns dos modelos em estudo.

Princípios Lean aplicados à gestão da informação: um caso prático no departamento de custeio da ECCO

O pensamento lean, assim como os conceitos e práticas que lhe estão associados, são, hoje em dia, vistos pelas organizações como meios que promovem a busca pela excelência empresarial. A aplicação dos princípios lean ultrapassou já a barreira do domínio produtivo, conhecendo-se, cada vez mais, outros ramos de utilização, como é o caso do setor dos serviços, que tem demonstrado um potencial enorme no que diz respeito à exploração desta filosofia. No entanto, as experiências de aplicação destes princípios a outras áreas, que não a indústria de transformação, têm ainda poucos resultados concretos espelhados na literatura. Este projeto surge no sentido de contribuir para alcançar processos mais eficientes, aplicando ferramentas e metodologias da filosofia lean a processos de gestão da informação, tendo o caso prático decorrido no recém-criado Departamento de Custeio Global da ECCO. Por se tratar de um novo departamento, ergue-se a necessidade de construir e modificar ferramentas e práticas em toda a estrutura da empresa. Deste modo, o lean será utilizado como um possível caminho para promover a melhoria contínua dos vários processos, tendo em vista a obtenção de uma melhor relação entre os resultados obtidos e os recursos despendidos. Assim, serão apresentadas várias propostas de melhoria para o departamento em causa, no âmbito da gestão da informação e que, partindo de uma análise inicial baseada nos princípios lean, pretendem agregar mais valor aos processos, minimizando os desperdícios que lhes estão associados e, consequentemente, promovendo o seu melhoramento contínuo.

Förändringsprogram i hälso- och sjukvården : Nätverkskonstruktioner som möjliggör och försvårar införandet av lean

Within the public sector great change efforts are currently made to meet future challenges. In the area of health care, change initiatives are implemented to enhance quality and efficiency. To this end, a lean change programme is being widely introduced in Sweden as well as internationally. The overriding aim of this study is to increase knowledge of what happens when change programmes, CP, such as lean are implemented in a healthcare organisation, HCO. Previous research has shown that the main obstacle to implementing CP in HCO:s is their complexity. However, the complexity has often been reduced, as different factors such as management, professions, organisation and control have been studied separately. To fully capture the complexity of the HCO the Actor Network Theory, ANT, was used in this study. In line with ANT, introducing lean can be described in terms of a translation process in which human and non-human actors are woven into a network. This approach allows for the incorporation of various factors in the study of a change process in a complex organisation. Drawing on ANT, this thesis explores how network constructions enable or impede change programmes. The approach is based on ethnographic monitoring of the implementation of lean in the Värmland county council public healthcare organisation. As a result of the holistic perspective, the study provides detailed descriptions of how complexity impacts on the implementation. It displays the relations enabling or impeding the implementation of CP and the methods actors use to establish and defend the relations. The contribution of the study is threefold. Empirically, the study monitors a HCO aiming to implement full-scale lean as philosophy, principle and tool. Methodologically, the study evaluates ANT as a methodological theory to study CP in a HCO. Finally, the domain-specific contribution of the study is its identification of the relations and methods that impact on lean deployment. 

Ferramentas Lean na indústria corticeira

O presente projeto tem como objetivo a aplicação de ferramentas do universo Lean Thinking na indústria corticeira de forma a identificar e eliminar fontes de desperdício, criar valor e envolver a organização numa cultura de melhoria contínua focada na satisfação do cliente. A Unidade Industrial de Lamas encontra-se a passar por uma fase de mudança e carece da aplicação de ferramentas 5S, Gestão Visual, Kaizen Diário e Standard Work, contempladas no seu programa de melhoria contínua intitulado de Cork.MAIS. A aplicação das ferramentas comprovam o sucesso em termos de qualidade e eficiência operacional. Os 5S conduzem à eficiência, segurança e organização dos postos de trabalho e quando implementados despoletam de forma natural a necessidade de implementação da ferramenta Gestão Visual que acarreta inúmeros benefícios visto que visa sistemas simples e intuitivos. A ferramenta Kaizen Diário contribuiu para aumentar a comunicação entre os diferentes turnos, alinhar os colaboradores com a estratégia da Unidade Industrial de Lamas e identificar oportunidades de melhoria fomentando o trabalho em equipa. A ferramenta Standard Work contribuiu para a redução dos encravamentos dos equipamentos SVE obtendo-se um aumento de 11% do Overall Equipment Effectiveness. Realizar uma retrospetiva de todos os processos e fluxos de produção tornou-se oportuno e, para tal, recorreu-se à ferramenta Value Stream Mapping. Todo o trabalho em equipa serviria para analisar o estado atual da cadeia de valor da Unidade Industrial de Lamas no que respeita ao planeamento e fluxos de material e informação, metodologia do controlo de produto e processo e eficiência operacional. Todas as oportunidades de melhoria identificadas e implementadas acrescentam valor à cadeia da organização mas dá-se destaque às ações de melhoria implementadas no âmbito do projeto de planeamento e fluxos de informação e material. Todas as novas ferramentas implementadas contempladas no sistema pull da organização conduziram a uma redução de 11% do material em work in process e um aumento de 25% da taxa de satisfação de encomendas.

Aplicabilidade do Lean no setor bancário - estudo de caso

Mestrado em Contabilidade e Gestão de Instituições Financeiras

Contributo da filosofia Lean na redução do custo de uma peça metálica

Num mercado cada vez mais exigente e competitivo, torna-se imprescindível que as organizações otimizem continuamente os seus sistemas produtivos. Muitas têm visto nas filosofias e práticas Lean e Kaizen as respostas para conseguirem produzir mais sem acrescentar recursos, e de forma mais rápida, mais eficaz e mais eficiente. O envolvimento da empresa numa cultura de melhoria contínua orientada para o cliente permite a criação de valor em todas as etapas, tornando-a mais flexível e competitiva. Essa transformação cultural, aliada à aplicação de ferramentas Lean e Kaizen, permitem melhorar o desempenho global da organização, reduzindo os custos através do combate aos inibidores de performance: os desperdícios, os paradigmas, a inflexibilidade e a variabilidade. No presente trabalho pretende-se mostrar a aplicabilidade de algumas destas ferramentas no processo produtivo de um componente metálico para a indústria mobiliária, assim como os ganhos alcançados com esta abordagem. Ao longo de todo o projeto foram usadas diversas ferramentas Lean Manufacturing como organização do posto de trabalho (5S), Gestão Visual, troca rápida de ferramentas (SMED), mapeamento da cadeia de valor (VSM) e alterações de layouts (com recurso ao software Arena e AutoCad para estudar a alteração mais eficiente que permitisse uma maior produtividade com menor quantidade de recursos). Também se mostra igualmente a importância dos colaboradores no processo de mudança, através das iniciativas Kaizen, do programa de sugestões, dos inquéritos de satisfação e das ações de formação, para que eles se sintam parte integrante da organização.

Development of management accounting practices in energy operations in a forest industry Company

The aim of this master’s thesis was to map the management accounting processes and reporting of an internal service unit. The research was conducted in energy services in a forest industry company. Research questions and the results of the study are highly specific for the case unit although some generalizable features of management accounting in internal service units under shared services were searched. The research was carried out as a qualitative action research and a single case study. Internal benchmarking was used to find best practices from other units and to get a comprehensive understanding of the financial processes of the case company. Empirical data for the study was collected with participant observation, interviews of experts and by exploring internal company documents. A literature review was conducted to outline the subject and to support the study. Although the management accounting processes of the case unit were found to be on a good level, some improvement ideas were presented. Results of the research show that the needs of the customers are in the key role in the processes of an internal service unit. Management accounting and reporting need to support the company strategy and management decision-making. To evaluate the performance of the service unit both financial and non-financial measures are needed.