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- Andersson, Göran, et al.
(författare)
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Rightsourcing R&D. : A case study at Canon and Honda.
- 2007
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Konferensbidrag (refereegranskat)abstract
- This paper focuses R&D activities and specifically the choices of where, and by whom, they are performed. We propose the term “rightsourcing” for the balance of location at home and abroad combined with the balance of in- and outsourcing. We identify the studied companies, Canon and Honda, to be idea and research based. The rightsourcing of their R&D activities showed that R&D represents core competence. In theory it is often claimed that core competence could or should not be outsourced. Canon and Honda went one step further. They declared that R&D was their heart and soul, based in their core values imagines and dreams. Core competence founded in core values was a strong barrier against outsourcing. Canon and Honda took advantage of regional heterogeneity in resources and customer preferences, when they located R&D. We introduce the rightsourcing matrix as a tool to visualize rightsourcing of R&D.
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- Andersson, Göran, et al.
(författare)
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Towards strategic inter-organisational management accounting.
- 2007
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Konferensbidrag (refereegranskat)abstract
- We argue that strategic management accounting (SMA) and inter-organisational management accounting (IOMA) have developed management accounting (MA) in two dimensions. In previous theory these concepts are rather vague and they are mainly treated independently. A concept analysis focused on attributes for SMA and IOMA is performed. Similarities and differences in earlier writings are identified. The analysis shows that SMA is an academic, theory-based conceptualisation with weak practical application. The opposite is valid for IOMA. SMA is strategy- and competitor-oriented, while IOMA is measurement- and supplier-oriented. We suggest an integration of the two. With strategic inter-organisational management accounting (SIOMA) a combination of the advantages of SMA and IOMA is achieved. We suggest using SIOMA as a conceptual tool, when an enterprise attempts to improve its competitiveness.
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| 6. |
- Andersson, Göran, et al.
(författare)
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Värdecirkeln. Hur utvecklar IKEA och Volvo långsiktig konkurrenskraft.
- 2008
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Konferensbidrag (refereegranskat)abstract
- Ökad global konkurrens ger ökad kundmakt, vilket sätter kundvärde i fokus. Kundvärde kan konkretiseras i egenskaper eller attribut för produkter. För att skapa produktattribut och kundvärde krävs aktiviteter. Om varje aktivitet utförs av det mest lämpade företaget erhålls ett effektivt värdeskapande. Gränserna mellan företag öppnas mer och mer och det är inte självklart vilket företag som skall utföra vilken aktivitet. Det har blivit allt vanligare att företag utvecklar täta relationer med kunder och leverantörer. Konkurrensen mellan företag kan vara mindre betydelsefull än konkurrensen mellan olika värdesystem.Hur hanterar företag denna nya verklighet? Hur klarar etablerade modeller som värdekedja, värdesystem och värdestjärna att beskriva och förklara uthålligt värdeskapande i denna situation? Går det att utveckla en modell för värdeskapande som bättre avbildar denna nya verklighet?Vi har genomfört fallstudier vid två stora, framgångsrika företag, Ikea och Volvo Art. Studien visar att värdekedja, värdesystem och värdestjärna har svagheter och föreslår en ny modell som vi ger namnet värdecirkel. Värdecirkeln illustrerar att nyckeln till konkurrenskraft är förmågan att identifiera kundvärde, översätta detta till produktattribut, konfigurera värdeskapande aktiviteter som genererar det identifierade kundvärdet. Värdecirkeln visar att ett ledande företag kan skaffa sig kontakt både med värdeskapandets startpunkt och slutpunkt och därigenom få ett kontinuerligt lärande. Detta ger uthållig konkurrenskraft.
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- Jonnergård, Karin, 1957-, et al.
(författare)
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Conceptualization control in development processes
- 2011
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Konferensbidrag (övrigt vetenskapligt)abstract
- Efficient R&D-processes are crucial for a company’s long-term competitiveness. For large companies this often is salient in both their missions and control processes and an amount of research has been performed in order to describe and support control of R&D in these companies. On development processes in smaller companies, however, less research has been performed. In this paper we report an action research project with the aim of gaining understanding of the control of development processes in smaller service companies. Our intention was to investigate in the function of boards of directors and the management control systems with respect to R&D and to develop a model for how R&D processes are perceived and controlled in this kind of companies. The outcome is prototypes, a creation of models that are interactively refined in the seminars, leading to new and more elaborated prototypes. During the prototyping a new shared language was created where the scientific language of the researchers and the everyday language of the practitioners merged into a local understanding of development processes in smaller companies. The results support earlier research in the area, but with larger emphasis on parallel processes, customers’ interactions and development as a local embedded activity rather than laboratory work. For these activities boards of directors put the frame, but do not get involved, while management control system support with information rather than control.
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- Klinth, J. E., et al.
(författare)
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A novel application of multi-wavelength TIRF spectroscopy for real time monitoring of antithrombin interactions with immobilized heparin
- 2006
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Ingår i: Biosensors & bioelectronics. - 0956-5663. ; 21:10, s. 1973-80
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Tidskriftsartikel (refereegranskat)abstract
- Real time interactions of antithrombin (AT) with Corline Heparin Surfaces (CHS) with one and two layers of heparin conjugate have been examined using a multi-wavelength TIRF spectroscopy technique with continuous flow. Fluorescently labeled AT, adsorbed from citrated human blood plasma, showed significantly higher signals on CHS compared to the cationic surface used to attach the heparin conjugate. The AT binding to CHS was very stable, also after exposure to soluble heparin at a concentration of 1.5 IU/mL. Only a few percent of the bound AT were displaced from the surfaces by AT present in plasma after long-term exposure to plasma. In contrast, larger amounts of the freshly added AT had adsorbed to the surfaces, especially to the surface with two layers of heparin conjugate, indicating the presence of unsaturated AT binding sites. The amount of AT bound to the different surfaces was quantified after elution using an enzyme immunoassay (EIA). Characteristic emission spectra of proteins and fluorophores of labeled proteins, obtained at the surfaces after a long-term exposure to plasma, confirmed their presence at the surfaces. The multi-wavelength TIRF technique proved to be a useful tool when combined with other techniques to study the time course of interactions of fluorescently labeled proteins with biomaterials, even in a complex environment such as plasma.
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| 10. |
- Larsson, Rolf G
(författare)
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Prototyping inom ABC och BSc.
- 2004
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Doktorsavhandling (övrigt vetenskapligt)abstract
- This dissertation focuses on how to use prototyping as a method for developing models in Management Accounting and Control Systems, a field in Business Administration. It combines three emerging theories: prototyping, Activity Based Costing (ABC) and the Balanced Scorecard (BSc). Prototyping is an alternative to the traditional systems development method. In prototyping end-users play an important role in being a part of the development team in the design of models for ABC and BSc.The study is conducted as action research projects. Together with controllers and their co-workers, in three organisations, I am engaged in four prototyping projects between 1988 and 2003. The cases are Gunnebo Fastening, Kinnarps Office Furniture and the local community organisation for Childcare & School in Västervik.The main result is that we can show that it is possible to develop models for ABC and BSc with prototyping. It is also possible to develop models for the different versions of ABC and BSc that Cooper & Kaplan and Kaplan & Norton suggest. We learn that prototyping is a process in loops consisting of four phases: exploration, experimentation, evaluation and evolution. This type of prototyping is labelled Experience based Prototyping, E-Prototyping.The contributions from the study are of two kinds. The major contribution is that with the E-Prototyping process we can see a further development of the knowledge of prototyping. In E-Prototyping I have put together various theories on prototyping into one process and identified the four phases of exploration, experimentation, evaluation and evolution. The second kind of contribution is found in models for ABC and BSc, developed with prototyping. Both ABC and BSc theories continue to be developed and I have followed that development for almost 15 years. We have been able to show, both theoretically and practically, that prototyping is an alternative to the stepwise system development method that Cooper & Kaplan and Kaplan & Norton suggest. It is a method that allows us to follow the various versions of the theory of ABC and BSc with our prototypes. We are also extending BSc theory when we use the BSc prototype Cockpit as a model for quality control and when we introduce the combination of ABC and BSc as a basis for what the C and S label value for money.
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