| 1. |
- Kurdve, Martin, 1971, et al.
(författare)
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Implementation of daily visual management at five small and medium sized enterprises in Produktionslyftet compared to six larger Swedish companies
- 2016
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Ingår i: Swedish Production Symposium 2016.
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Konferensbidrag (refereegranskat)abstract
- This paper compares the implementation of daily visual management (DVM) in five SMEs (small and medium sized enterprises), with practice in six large Swedish companies, considering the challenge to include sustainability aspects. With method definition from Produktionslyftet (PL), a Swedish development programme, DVM includes daily meetings around key performance indices (KPIs) and visualised information on boards. The SMEs were studied within PL while the large companies were studied in the research project SuReBPMS (Sustainable and resource efficient Business Performance Measurement Systems). The empirical result from SMEs shows that KPIs often cover few areas (most common: delivery, safety and quality) while the larger companies have wider range of areas. In some SMEs the meeting agendas, KPIs and pulse-boards are standardised while in others there are differences between teams or operations. The larger companies were mainly standardised. Both SMEs and larger companies mostly include all employees in DVM, in line with PL-DVM methodology. The general tendency is to focus on short term rather than follow-up of strategic challenges in the DVM. Furthermore, environmental issues, such as climate impact, are rarely found on boards, while often reflected in company policy. However, many KPIs have a strong, indirect, connection to sustainability and environment.
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| 2. |
- Landström, Anna, 1990, et al.
(författare)
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Present state analysis of BPMS in large manufacturing companies
- 2016
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Ingår i: Proceedings from PMA 2016, 10th conference of the Performance Measurement Association 26-29 June 2016 Edinburgh, Scotland.
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Konferensbidrag (refereegranskat)abstract
- The purpose of this article is to empirically investigate the present state of the performance measurement systems (PMS) at 7 sites of 6 different large Swedish manufacturingcompanies. The methodology has both a bottom-up and a top-down perspective. Important findings are that the PMSs are very similar in how they function but differ a lot in what ismeasured.
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| 3. |
- Landström, Anna, et al.
(författare)
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Present state analysis of business performance measurement systems in large manufacturing companies
- 2016
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Ingår i: PMA Conference 2016 PMA2016. - Edinburgh, United Kingdom. ; , s. 26-29
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Konferensbidrag (refereegranskat)abstract
- The purpose of this article is to empirically investigate the present state of the performance measurement systems (PMS) at 7 sites of 6 different large Swedish manufacturing companies. The methodology has both a bottom-up and a top-down perspective. Important findings are that the PMSs are very similar in how they function but differ a lot in what is measured.
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| 4. |
- Myrelid, Andreas, et al.
(författare)
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Applying lean accounting and throughput accounting in an advanced manufacturing technology company
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Annan publikation (övrigt vetenskapligt/konstnärligt)abstract
- In recent years, lean accounting and throughput accounting have emerged as viable options for management accounting in manufacturing firms. Still, traditional management accounting systems are used by the majority of manufacturing firms, whether they are practicing lean or theory of constraints. This research is based on a manufacturing firm with considerable investments in advanced manufacturing technology, producing complex components and products. Today, the company is using a traditional accounting system with elements of activity-based costing. In this paper we analyze the applications of lean accounting and throughput accounting to the case company, as potential systems replacing the existing system. We find that neither of the two systems can fully replace the current accounting system, but both lean and throughput accounting offer interesting perspectives on management accounting of manufacturing systems. Since the company is currently incorporating lean initiatives, lean accounting can become relevant in the near future. Also, bottleneck management is becoming more important for the company, wherefore throughput accounting can become relevant in the near future.
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| 5. |
- Myrelid, Andreas, et al.
(författare)
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Applying modern accounting techniques in complex manufacturing
- 2015
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Ingår i: Industrial Management & Data Systems. - 1758-5783. ; 115:3, s. 402-418
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Tidskriftsartikel (refereegranskat)abstract
- Purpose – The purpose of this paper is to analyze the applicability of lean accounting and throughput accounting in a company with considerable investments in advanced manufacturing technology (AMT). Design/methodology/approach – The paper compares lean accounting and throughput accounting with the traditional accounting system the company is using today. The authors investigate the differences between the three alternative approaches and use a case study approach to illustrate the effects of applying different modern accounting approaches in a complex manufacturing setting. Findings – Pair-wise comparisons of the three approaches provide some interesting cost information as to the role of bottlenecks and value streams. Research limitations/implications – The specific results of this study are limited to the case company, but can hopefully contribute to further research on how to combine lean and throughput accounting for mixed manufacturing environments, involving both value streams and bottlenecks. Practical implications – Lean and throughput accounting provide other perspectives on cost information to traditional accounting, and can therefore be used in combination. The authors identify some issues and challenges involved in using lean accounting and throughput accounting in an AMT company. Originality/value – This paper contributes with a comparison of traditional, lean, and throughput accounting in a specific industrial setting characterized by AMT and complex manufacturing.
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| 6. |
- Myrelid, Andreas, 1982-
(författare)
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Essays on manufacturing-related management accounting
- 2013
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Licentiatavhandling (övrigt vetenskapligt/konstnärligt)abstract
- In general companies continuously have to improve their operations to be able to survive in the global competition. They have to be better in utilizing their resources today compared to what they were yesterday. The production systems have changed during the 20th century and factories today do not look like they did hundred years ago. Focus has moved from mass production towards flexibility. The changes in production philosophy have not been followed by a corresponding change in different supporting functions. Research shows that many companies still use accounting methods that have not been developed since the 1930s.The purpose of this licentiate thesis is to provide perspectives on some aspects concerning the relationship between manufacturing operations management and management accounting. This will increase the knowledge and understanding of how management accounting information supports manufacturing decision making.This thesis reports findings from four studies designed to investigate the informational relationship between management accounting and operations management in companies. Results from this research shows that there are many factors to consider when choosing and designing an appropriate management accounting system. Contextual factors include market, manufacturing strategy, technology, and organization. This thesis also reports on the difficulties of making theoretically sound methods work in practice.This thesis contributes with some explanatory aspects on the practical problem and investigates some potential ways forward concerning manufacturing-related management accounting.
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| 7. |
- Myrelid, Andreas, et al.
(författare)
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Hybrid manufacturing accounting in mixed process environments : A methodology and a case study
- 2019
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Ingår i: International Journal of Production Economics. - : Elsevier BV. - 0925-5273. ; 210, s. 137-144
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Tidskriftsartikel (refereegranskat)abstract
- When manufacturing firms are deciding which products to produce, it is of utmost importance that they correctly allocate costs to products. It is common practice for manufacturers to use a single model for cost allocation and management accounting and to apply it to all products and production resources. Since most organisations have different types of production processes within their operations, the selection of one cost allocation model can lead to incorrect cost allocation and cost uncertainty. Newer manufacturing accounting approaches, such as lean accounting and throughput accounting, have been developed for specific manufacturing situations and are ill suited for mixed and complex process environments. We therefore study the problem of how to establish correct cost allocation for products produced by a manufacturer with a variety of production process types. We compare traditional accounting, throughput accounting, and lean accounting using mathematical modelling to derive analytical expressions for cost allocation using these principles. We develop a hybrid manufacturing accounting approach — a methodology for combining accounting approaches in a mixed-process environment. We illustrate the usefulness of this methodology in a case study of a large firm characterised by high-tech complex manufacturing in multiple production units (job shops, flow shops, and line processes). We apply our hybrid approach as well as traditional accounting, lean accounting, and throughput accounting to three products of different complexity and analyse the causes for deviations between approaches.
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| 8. |
- Myrelid, Andreas, et al.
(författare)
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Manufacturing decision-making based on product costing and management accounting information – a critical review
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Annan publikation (övrigt vetenskapligt/konstnärligt)abstract
- This paper reviews the literature on management accounting and product costing and its relationship to manufacturing decision-making. Today, there exists a multitude of approaches, such as activity-based costing, lean accounting, and throughput accounting besides more traditional accounting and costing approaches. We review a total of 86 articles from 45 refereed journals that deal with product costing, management accounting, and manufacturing decision-making. A literature classification scheme is suggested. We classify the subject matter into factors to consider, single approach, and comparisons between approaches. We also classify the methodology in terms of case study research, survey research, mathematical modeling or simulation, and others (conceptual modeling or numerical examples). Based on this we propose a conceptual model for the relationships among contextual factors, the choice and design of approaches and performance. Furthermore, we identify some research issues for further studies.
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| 9. |
- Myrelid, Andreas, et al.
(författare)
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Performance measurement system for inventory management – a case study
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Annan publikation (övrigt vetenskapligt/konstnärligt)abstract
- This paper presents a case study about performance measurement in inventory management executed at a component manufacturing company within the automotive industry with sites all over the world. The objective of this study is to explore what performance measurements, related to inventory management, are actually used. It is shown that the company uses the performance measurements proposed in the literature but not in the right way. At the case company it is seen that the different functions and different sites have variances of the measurements making it less useful for both comparison and aggregation.
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| 10. |
- Salloum, Mohammed, et al.
(författare)
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Managing change in performance measures: a case study on practice and challenges
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Annan publikation (övrigt vetenskapligt/konstnärligt)abstract
- The purpose of this paper is to outline how a large manufacturing organisation handles change in its performance measurement system (PMS) and the challenges associated with it. The empirics presented have been collected through a case study. The findings display that the organisation deploys two processes for handling change, one with the starting point in the business plan and the other within an operational development program. Several challenges are highlighted relating to the IT-system, culture and involvement. The paper concludes that even though the processes are theoretically sound, the scarcity of time and focus in practice derail their purposes.
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