Hankintatoimen toimittaja-arviointijärjestelmän kehittäminen auditoinnin avulla: Case Valio Oy

Pro gradu –tutkielman aiheena on hankintatoimen toimittaja-arviointijärjestelmän kehittäminen auditoinnin avulla. Työn päätavoitteena on toimittaja-arviointijärjestelmän kehittäminen case-yrityksen nykyisille toimittajille yrityksen tärkeinä pitämät näkökohdat huomioiden. Tutkimus on tyypiltään laadullinen tutkimus. Aineisto on kerätty kirjallisuuteen perehtymällä, haastatteluilla ja havainnoiden. Arviointikriteerit sisältöineen on valittu teorian ja yrityksessä tehtyjen haastattelujen pohjalta. Tutkimuksen lopputuloksena syntynyt arviointilomake mahdollistaa toimittajien keskinäisen vertailun. Arviointitekniikkana on käytetty auditointia. Arviointilomaketta on testattu muutamilla tavarantoimittajilla. Arvioinnin avulla on tunnistettu parhaimpia toimittajia ja löydetty kehittämistä vaativia osa-alueita samoin kuin heikompia toimittajia. Arviointilomakkeeseen mukaan otettu pisteytys on mahdollistanut toimittajien laittamisen keskinäiseen paremmuusjärjestykseen toisiinsa nähden varsinaisia jatkotoimenpiteitä varten. Tarkoituksena on syventää yhteistyötä tärkeimpien toimittajien kanssa.

Supplier Energy Audits in Thermal Power Plants

This master’s thesis handles an operating model for an electric equipment supplier conducted sale oriented energy audit for pumping, fan and other motor applications at power plants. The study goes through the largest factors affecting internal electricity use at a power plant, finds an energy audit –like approach for the basis of information gathering and presents the information needed for conducting the analysis. The model is tested in practice at a kraft recovery boiler of a chemical pulping mill. Targets chosen represent some of the largest electric motor applications in the boiler itself and in its fuel handling. The energy saving potential of the chosen targets is calculated by simulating the energy consumption of the alternatives for controlling the targets, and thereafter combining the information with the volume flow duration curve. Results of the research are somewhat divaricated, as all the information needed is not available in the automation system. Some of the targets could be simulated and their energy saving potential calculated quite easily. At some of the targets chosen the monitoring was not sufficient enough for this and additional measurements would have been needed to base the calculations on. In traditional energy audits, energy efficiency of pump and fan applications is not necessarily examined. This means that there are good possibilities for developing the now presented targeted energy audit procedure basis further.

Supplier codes of conduct: Acting responsibly in global supply chains

Nowadays the Western companies are considered responsible for the social and environmental issues in their whole supply chains. To influence the practices of their suppliers the Western companies have created suppliers codes of conduct (SCCs) which express their requirements. Suppliers’ compliance with the SCCs is checked through audits. The purpose of this thesis is to analyze SCCs as a means for Western companies to ensure socially and environmentally responsible actions in their global supply chains, and the sub-objectives are to find out 1) how well do the SCCs and their auditing work at suppliers’ production sites and 2) how can possible problems related to SCCs and their auditing be solved. This is a qualitative research carried out in the form of a case study with two case companies. In this study both primary and secondary data is used. The primary data is collected in the form of interviews of the case company representatives and three external experts. Based on a theoretical framework of previous research in the fields of corporate social responsibility and supply chain management, a model with eleven factors, which influence the success of SCC implementation and the auditing of SCC –implementation, is drafted. Also several different best-practices to help to solve and avoid possible problems related to SCC -implementation and auditing have been identified from previous research. Based on the findings of this study the theoretical model has been updated adding two new influential factors. It seems that how well the SCC and its auditing work at suppliers’ production sites depends on the joint effect of thirteen influential factors: buyer’s purchasing policy, supplier’s motivation, buyer’s commitment, the solving of agency problems, the contents of the SCC, supplier’s role and the buyer-supplier –relationship, complexity of supply chain, the limitations of the smaller buyers, cooperation through a business association or multi-stakeholder system, the role of supplier’s employees, SCC –related communication and supplier’s understanding, cheating in audits and the auditors. The possible problems related to SCCs and their auditing can be solved by adopting best-practices. Nine of the theoretical best-practices stand out from the findings of this study: 1) two-way communication and collecting feedback from suppliers, 2) the philosophy of continuous improvement, 3) long-term business relationships with the supplier, 4) informing the supplier about the advantages of SCC –compliance, 5) rewarding code-compliant suppliers, 6) building collaborative, good buyer-supplier relationships, 7) supporting and advising the supplier, 8) joining a business association or multi-stakeholder system and 9) interviewing supplier’s employees as a part of the audits.

Are supplier selection criteria going green? Case studies of companies in Brazil

Purpose - The purpose of this paper is to verify if Brazilian companies are adopting environmental requirements in the supplier selection process. Further, this paper intends to analyze whether there is a relation between the level of environmental management maturity and the inclusion of environmental criteria in the companies` selection of suppliers. Design/methodology/approach - A review of mainstream literature on environmental management, traditional criteria in the supplier selection process and the incorporation of environmental requirements in this context. The empirical study`s strategy is based on five Brazilian case studies with industrial companies. Face-to-face interviews and informal conversations are to be held, explanations made by e-mail with representatives from the purchasing, environmental management, logistics and other areas, and observation and the collection of company documents are also employed. Findings - Based on the cases, it is concluded that companies still use traditional criteria to select suppliers, such as quality and cost, and do not adopt environmental requirements in the supplier selection process in a uniform manner. Evidence found shows that the level of environmental management maturity influences the depth with which companies adopt environmental criteria when selecting suppliers. Thus, a company with more advanced environmental management adopts more formal procedures for selecting environmentally appropriate suppliers than others. Originality/value - This is the first known study to verify if Brazilian companies are adopting environmental requirements in the supplier selection process.

Auditing complications of laparoscopy in a major tertiary hospital in Australia

Objective To review complications in both diagnostic and operative laparoscopic procedures at a university-affiliated major teaching hospital and to assess possible risk factors for complications. Design and setting A retrospective review of all laparoscopic procedures at the Royal Women's Hospital Brisbane, Australia, from 1990 to 1997 inclusive. A non-medical or nursing independent assessor reviewed charts. Data were collected on a standard form. Incomplete charts were excluded from analysis. Results There was a total of 1505 procedures. Analysis was based on 1435 complete data records. The overall complication rate was 2.86% with infection (1.3%) being the most common. The rate of gastrointestinal injury was 0.14%. Compared with women who had diagnostic laparoscopies, a higher rate of complication was found in women who had undergone operative laparoscopic procedures. However, this difference did not reach statistical significance. The complication rate was unrelated to seniority of the surgeon. Conclusion Complications can occur in any laparoscopic procedure. Regular reviews, especially in teaching hospitals, will provide feedback to clinicians to improve quality of care.

Supplier's selection model based on an empirical study

The problem of selecting suppliers/partners is a crucial and important part in the process of decision making for companies that intend to perform competitively in their area of activity. The selection of supplier/partner is a time and resource-consuming task that involves data collection and a careful analysis of the factors that can positively or negatively influence the choice. Nevertheless it is a critical process that affects significantly the operational performance of each company. In this work, there were identified five broad selection criteria: Quality, Financial, Synergies, Cost, and Production System. Within these criteria, it was also included five sub-criteria. After the identification criteria, a survey was elaborated and companies were contacted in order to understand which factors have more weight in their decisions to choose the partners. Interpreted the results and processed the data, it was adopted a model of linear weighting to reflect the importance of each factor. The model has a hierarchical structure and can be applied with the Analytic Hierarchy Process (AHP) method or Value Analysis. The goal of the paper it's to supply a selection reference model that can represent an orientation/pattern for a decision making on the suppliers/partners selection process

Impact of Supplier Management Strategies on the Organizational Performance of ISO 9001 Certified Organizations

Purpose: The purpose of this article is to discuss the impact of Supplier orientation and the resulting Supply Chain Management (SCM) approach, on the organizational performance of ISO 9001 Quality Management Systems certified organizations. Methodology/Approach: Following a literature review, a full structural conceptual model was proposed. An online survey was administered to managers of Portuguese organizations with certified ISO 9001 Quality Management Systems. Descriptive Statistics and Structural Model Equations were used to validate the proposed conceptual model. Findings: There are positive relationships between Organization Strategy and Supplier Orientation, between Supplier Orientation and Stakeholders Satisfaction, and between Stakeholders Satisfaction and Organizational Performance Orientation, supporting ISO 9001:2015. These findings provide insights that supplier orientation, mediated by stakeholder satisfaction, is an essential tool for organizational competitive sustainable advantage. Research Limitation/implication: The analysis was based on managers of ISO 9001 certified organizations perceptions, so additional studies with actual data and longitudinal studies should be useful for further validation. Originality/Value of paper: The importance of the overall organizational ecosystem is highlighted with potential impact on the more than 1 Million ISO 9001 organizations certified worldwide and in their suppliers.

Enhancement of an implemented rating model and impact on existing risk management processes: A hands-on approach from financial supplier risk management within the automotive industry

The purpose of this paper is to conduct a methodical drawback analysis of a financial supplier risk management approach which is currently implemented in the automotive industry. Based on identified methodical flaws, the risk assessment model is further developed by introducing a malus system which incorporates hidden risks into the model and by revising the derivation of the most central risk measure in the current model. Both methodical changes lead to significant enhancements in terms of risk assessment accuracy, supplier identification and workload efficiency.

Independent auditor’s report of the State of Iowa on internal control over financial reporting and on compliance and other matters based on an audit of financial statements performed in accordance with government auditing standards for the year ended June 30, 2011

Independent auditor’s report of the State of Iowa on internal control over financial reporting and on compliance and other matters based on an audit of financial statements performed in accordance with government auditing standards for the year ended June 30, 2011

Auditing the management of vaccine-preventable disease outbreaks: the need for a tool

Public health activities, especially infectious disease control, depend on effective teamwork. We present the results of a pilot audit questionnaire aimed at assessing the quality of public health services in the management of VPD outbreaks. Audit questionnaire with three main areas indicators (structure, process and results) was developed. Guidelines were set and each indicator was assessed by three auditors. Differences in indicator scores according to median size of outbreaks were determined by ANOVA (significance at p (greater than or equal to) 0.05). Of 154 outbreaks; eighteen indicators had a satisfactory mean score, indicator "updated guidelines" and "timely reporting" had a poor mean score (2.84±106 and 2.44±1.67, respectively). Statistically significant differences were found according to outbreak size, in the indicators "availability of guidelines/protocol updated less than 3 years ago" (p = 0.03) and "days needed for outbreak control" (p = 0.04). Improving availability of updated guidelines, enhancing timely reporting and adequate recording of control procedures taken is needed to allow for management assessment and improvement.

Characteristics of a good customer reference for a process equipment supplier

Työn tavoitteena oli tutkia hyvän asiakasreferenssin ominaisuuksia suodatinvalmistaja Laroxin myynnin ja huollon sekä yrityksen asiakkaiden näkökulmasta. Larox voi käyttää saatua tietoa referenssien tehokkaampaan valintaan ja hyödyntämiseen. Kaksi internet-kyselyä toteutettiin, välineenä Webropol. Alustava kysely sunnattiin Laroxin myynnille ja huollolle. Kysely koostui viidestä kategoriasta asiakasreferenssejä, joiden tärkeyttä arvioitiin, sekä vapaista vastauksista. Tunnistettuja hyvän asiakasreferenssin ominaisuuksia ovat hyvä suhde referenssiasiakkaaseen, positiiviset jarehelliset suosittelut asiakkaalta, referenssilaitteen hyvä toimintakyky ja asiakas joka ymmärtää huollon tärkeyden. Pääkysely suunnattiin Laroxin asiakkaille. Tilastollisilla analyyseilla tutkittiin koetun riskin mallinmuuttujien välisiä yhteyksiä. Analyysit eivät paljastaneet merkittäviä riippuvuuksia asiakasreferenssin ominaisuuksien tärkeydessä eritaustaisten vastaajien tai tilannetekijöiden välillä, mutta asiakasreferenssin ominaisuuksien faktorit tukevat mallia. Referenssilaitteiden toimintakyky vaikuttaa tärkeimmältä ja huollon tärkeys on myös merkittävä.

Developing of supplier network in shipbuilding industry

Työn tarkoituksena on selvittää minkälaisen verkoston Aker Yards Oy, kokonaistoimittajat ja kokonaistoimittajien alihankkijat muodostavat. Lisäksi arvioidaan verkostoriskit, joita Aker Yards Oy kohtaa toimiessaan verkostossa. Tutkimus suoritettiin tekemällä kysely verkostossa oleville kokonaistoimittajille sekä haastattelemalla kuutta henkilöä Aker Yards Oy:stä. Suhteita ja verkostoa analysoitiin tutkimalla verkoston yksittäisiä toimijoita sekä näiden välisiä suhteita. Riskejä analysoitiin tarkastelemalla niiden tunnistettuja syitä. Työn tuloksena on verkostokuva, joka piirrettiin kyselytulosten perusteella. Suhteiden ja verkoston analyysillä päädyttiin tehtäviin, joita Aker Yards Oy:n johdon tulisi toteuttaa, jotta verkostosta ja yksittäisistä toimittajista saataisiin irti mahdollisimman paljon. Lisäksi suhteita ja verkostoa käsiteltiin niiden tuloksellisen johtamisen näkökulmasta. Riskianalyysista saatiin tuloksena uhkaavimpien riskien arviointi.

Exchange of Product-related Data between a Pulp and Paper Machinery Supplier and Its Partners

Kiihtyvä kilpailu yritysten välillä on tuonut yritykset vaikeidenhaasteiden eteen. Tuotteet pitäisi saada markkinoille nopeammin, uusien tuotteiden pitäisi olla parempia kuin vanhojen ja etenkin parempia kuin kilpailijoiden vastaavat tuotteet. Lisäksi tuotteiden suunnittelu-, valmistus- ja muut kustannukset eivät saisi olla suuria. Näiden haasteiden toteuttamisessa yritetään usein käyttää apuna tuotetietoja, niiden hallintaa ja vaihtamista. Andritzin, kuten muidenkin yritysten, on otettava nämä asiat huomioon pärjätäkseen kilpailussa. Tämä työ on tehty Andritzille, joka on maailman johtavia paperin ja sellun valmistukseen tarkoitettujen laitteiden valmistajia ja huoltopalveluiden tarjoajia. Andritz on ottamassa käyttöön ERP-järjestelmän kaikissa toimipisteissään. Sitä halutaan hyödyntää mahdollisimman tehokkaasti, joten myös tuotetiedot halutaan järjestelmään koko elinkaaren ajalta. Osan tuotetiedoista luo Andritzin kumppanit ja alihankkijat, joten myös tietojen vaihto partnereiden välillä halutaan hoitaasiten, että tiedot saadaan suoraan ERP-järjestelmään. Tämän työn tavoitteena onkin löytää ratkaisu, jonka avulla Andritzin ja sen kumppaneiden välinen tietojenvaihto voidaan hoitaa. Tämä diplomityö esittelee tuotetietojen, niiden hallinnan ja vaihtamisen tarkoituksen ja tärkeyden. Työssä esitellään erilaisia ratkaisuvaihtoehtoja tiedonvaihtojärjestelmän toteuttamiseksi. Osa niistä perustuu yleisiin ja toimialakohtaisiin standardeihin. Myös kaksi kaupallista tuotetta esitellään. Tarkasteltavana onseuraavat standardit: PaperIXI, papiNet, X-OSCO, PSK-standardit sekä RosettaNet. Lisäksi työssä tarkastellaan ERP-järjestelmän toimittajan, SAP:in ratkaisuja tietojenvaihtoon. Näistä vaihtoehdoista parhaimpia tarkastellaan vielä yksityiskohtaisemmin ja lopuksi eri ratkaisuja vertaillaan keskenään, jotta löydettäisiin Andritzin tarpeisiin paras vaihtoehto.