Syfte – Examensarbetets syfte  är att beskriva utvecklingsprocessen för utbildningar inom en konsultverksamhet utifrån kundorderpunktsmodeller som används inom tillverkande verksamheter. Syftet har brutits ned i två delmål: Delmål: Att beskriva utvecklingsprocessen för utbildningar inom en konsultverksamhet. Delmål: Att placera in utvecklingsprocessen för utbildningar i kundorder­punkts­modellerna. Metod – För att uppfylla examensarbetets syfte genomfördes en fallstudie på teknikkonsultföretaget Combitech AB i Jönköping. För att ge en grund till det teoretiska ramverket gjordes en litteraturstudie. Empiri samlades in genom en fallstudie, innehållande intervjuer och dokumentstudie. Empirin har sedan analyserats mot det teoretiska ramverket och genom mönsterjämförelse placerades kundorderpunkterna in i modellerna. Analysen har bidragit till att uppnå examensarbetets syfte. Resultat – De utvecklingsprocesser som identifierades för de tre utbildnings­kategorierna saknade ett standardiserat arbetssätt. I stället var utbildningarna ofta enskilt framtagna och hårt knutna till de enskilda konsulterna. Examensarbetet visar att de två kundorderpunktsmodellerna från tillverkande verksamhet fungerade olika bra för att visualisera graden av kundorderstyrning i utvecklingsprocessen för en konsultverksamhet. Som visualiseringsverktyg fungerade den tvådimensionella kundorderpunktsmodellen lite sämre då den inte visade så stor skillnad mellan de beskrivna processerna. Modellen för utvecklings- och designprocessen var mer nyanserad och fungerade bättre för att indikera vilken aktivitet i utvecklingsprocessen som var kundorderdriven. Implikationer – Kundorderpunktsmodellerna är skapade för en tillverkande verksamhet som producerar fysiska varor och genom att testa modellerna på en tjänsteverksamhet utmanas modellens ramverk och funktion. Detta examensarbete har bidragit till att täcka en del av det identifierade teoretiska gapet i användningen av kundorderpunktsmodeller mellan tillverkande verksamhet och tjänsteverksamhet. Vidare forskning – För att bidra till att täcka det teoretiska gapet kan förslagsvis den tvådimensionella kundorderpunktsmodellen vidareutvecklas och anpassas helt för tjänsteverksamhet. En person med akademisk kunskap om tjänsteverksamhet och kundorderpunktsteorier skulle kunna bidra med ny teori inom området. Det skulle också vara intressant att undersöka om det går att kombinera de två kundorderpunktsmodellerna som presenterats i detta examensarbete. / Purpose – The purpose of this thesis is to describe the development process for educations within consulting with customer order decoupling point models commonly used within manufacturing operations. The purpose has been broken down into two parts: Objective: To describe the development process for educations within a consultancy. Objective: To position the development process for educations based on the customer order decoupling point models. Method – In order to meet the thesis purpose, a case study was conducted on the engineering consultancy Combitech AB in Jönköping. To provide a basis for the theoretical framework a literature study was performed. To collect empirical data a case study including interviews and a document study was conducted. The empirical data were then analysed against the theoretical framework, and through pattern matching the customer order decoupling points were positioned into the models. The analysis has helped to achieve the thesis purpose. Findings – The engineering process that was identified for the three educational categories lacked a standardized approach. Instead, programs were often individually designed and tightly tied to the individual consultants. The thesis shows that the two customer order decoupling point models from manufacturing operations varied in usefulness to visualize the degree of customer order management in the engineering process of a consultancy business. As a visualization tool the two-dimensional customer order decoupling point model was of limited value because it didn’t show much difference between the processes described. The model for the engineering and design process was more nuanced and worked better to indicate which activities in the engineering process that were customer order driven. Implications – The customer order decoupling point models are created for manufacturing operations that produce physical goods and by testing these models on a service, the model framework and function is challenged. This thesis has helped to cover a part of the identified theoretical gap in the use of customer order decoupling point models between manufacturing operations and service operations. Limitations – To help cover the theoretical gap the two-dimensional customer order decoupling point model can tentatively be further developed and fully customized for service operations. A person with an academic knowledge of service and customer order decoupling point theories could help create new theory in the field. It would also be interesting to investigate whether it is possible to combine the two customer order decoupling point models presented in this thesis. / KOPtimera

Purpose: The purpose of this research is to analyze the CDP-method in order to develop and refine the method. The method is developed and presented in Bäckstrand (2012), with the aim to strengthen the competitiveness of manufacturing companies. Someone outside of the development context has never, until now and to the researchers knowledge, refined the method. Methodology: A multiple case study with four companies where used. The empirical data collected within the study where used to evaluate the CDP-method and to refine the method. The presented improvement is based on the empirical data and conceptual models developed from theory. Findings: Three improvements were developed. The first of them changed step 8 of the method, the second can´t be tied to a single step and is therefore an overall suggestion, whereas the third provides a new type of analysis within step 6 of the method. Research limitations: The research was conducted at companies where the CDP-method was already implemented. An implementation at a new company could possibly reveal another type of empirical data, which could be interpreted in a different way. The researchers have also detected areas that couldn’t be investigated within this research, these are identified and left for further research. Theoretical implications: Results from this thesis connect the classification of supply risk by Kraljic (1983) with supply chain strategy by Fisher (1997) to enable a new type of analysis. Furthermore, theory within the standardization and over-specification (e.g. Burt, Petcavage & Pinkerton, 2010; Geldeman & van Weele, 2002) is introduced and incorporated in the CDP-method. A third implication is a reinforced focus on strategy in combination with the CDP-method, which is based on theory regarding strategic alignment (e.g. Gattorna & Walter, 1996; Hines, 2004). Managerial implications: The new analysis should, together with the CDP-method as a whole, strengthen adopting companies supply chain and improve internal and external communication. Originality/value: This thesis provides a new set of analysis in the CDP-method that could benefit practitioners.

This research aims to fill an important gap in focusing on why individuals are able to take part in and/or support activities that have effects on economic, environmental, and social dimensions that are not consistent with their sense of right and wrong. The research focuses on the relationship between supply chain management and moral disengagement, and how this relation affects social responsibility. After observing individuals avoiding responsibility for misconduct an explanatory concept, moral decoupling, was proposed. Moral decoupling considers moral responsibility a flow in the supply chain. Moral decoupling occurs when the flow is restricted. If moral decoupling occurs at an identifiable point it is called a moral decoupling point. The concept was developed by identifying and linking specific supply chain activities and structures with moral disengagement, a theory that explains the deactivation of self regulation. Moral decoupling was able to suggest how to reduce moral disengagement and improve social responsibility. To validate the suggestions a literature review on social responsibility was conducted and identified sixteen elements of social responsibility in supply chain management. The suggestions based on moral disengagement were compared with elements of social responsibility and a large overlap was found. Lastly, suggestions on how to reduce moral disengagement and map moral responsibility in a supply network are proposed, links between elements of social responsibility are presented, and moral coupling is added as a complementary term to moral decoupling. A model explaining the relationship between ethical guidelines, moral responsibility, moral decoupling, and social responsibility is proposed. In relation to current theoretical knowledge the thesis has contributed to the field of socially responsible supply chain management with an application of a new theoretical lens that gives one explanation as to why identifed elements of social responsibility are important. The understanding of social responsibility has reached an increased explanatory depth following the identification of moral disengagement as a generative mechanism, subject to conditions in supply chain management. The research has also applied moral disengagement in a context not identified in earlier research, and shows some of the complexity of applying it to a real-world global context. The elements of social responsibility and moral (de)coupling help practitioners identify what they should focus on to increase social responsibility and also offer an explanation for `why?'. The findings can be used to construct supply chains that are less prone to misconduct and to identify where in the chain it is important to be aware of immoral behavior. The value and originality of this research is centered on the application of a new theoretical lens for socially responsible supply chain management. It is the only identified research in the area which identifies mechanisms on a generative level that explains human behavior and conditions to which those mechanisms are subject. This is also in itself a novel application of moral disengagement in a new research context. / <p>Doctoral thesis for the degree of Doctor of Philosophy in Textile Management at the University of Borås to be publicly defended on Wednesday, December 10, 2014, at 1:00 p.m.,in room M404, University of Bor as, Allégatan 1, Borås</p>

This report is the result of a 20-points project at the University of Jönköping. The project was carried out in form of a case study with the object of analysing the value flow at DIAB AB’s confection department in Laholm. The aim of this project is to submit proposals to the production management on how to increase the efficiency of the production flow at the confection department and reduce the capital accumulation in form of products in work. The information in this report is gathered from interviews, observations and measurements. Furthermore, a literature study was carried out in view to find suitable theories when analysing present as well as future suggested production conditions. This report is based on four main questions: • What does the existing process of the value flow for the most produced product family look like? • How does the process of the value flow for GS perform considering the through-put-time? o How long through-put-time does a representative product of the GS-family have? o How long is the value- and no value adding time for that product along its production flow? • Which production related disturbances and cost prompters exist in the present value flow process? • How could the process of the value flow for GS be made more efficient, less persistent to disturbances and more competitive? The existing process of the value flow for the most producing product family has been mapped and is illustrated in appendix 3. For now, the process includes nine working stations along the production chain. The through-put-time of a representative GS-product is according to my survey 18,5 days. The value adding time is only 16,1 minutes, that is 0,061 % of the entire through-put-time. The remaining time, in other words the no value adding time, is 440 hours and it represents mainly storage and transport of products. The representative production disturbances and cost prompters that characterise the process of the value flow contain material related disturbances, a high number of long shifts, long storage time prior to the customer order point and with that, high capital accumulation and finally unnecessary transports. Improvement proposals aim to increase the efficacy of the process of the value flow and reduce the capital amounts by shifting from the present production strategy involving manufacturing towards order (TMO) to assembling towards order (MMO). In order to make this possible a semi-manufactured storage will be introduced after the standard confection which will represent the new decoupling point. The production at the standard confection will then occur according to the semi-manufactured storage. The standard confection should produce in larger aggregated order quantities based on prognosis in order to benefit from the advantages of economy of scale and the production must proceed in a continuous flow according to the FIFU-system (First In First Out). In addition to that, the special confection must produce according to a pull-system and only when the customer makes a request. The tact-time of the GS products should constitute a limit for all the cycle times along the production chain, both on the standard- and special confection. This is partly due to creating a constant and balanced production flow which enables short through-put-time and partly due to avoiding in-between-storage as a result of various bottlenecks.

<p>This report is the result of a 20-points project at the University of Jönköping. The project was carried out in form of a case study with the object of analysing the value flow at DIAB AB’s confection department in Laholm. The aim of this project is to submit proposals to the production management on how to increase the efficiency of the production flow at the confection department and reduce the capital accumulation in form of products in work.</p><p>The information in this report is gathered from interviews, observations and measurements. Furthermore, a literature study was carried out in view to find suitable theories when analysing present as well as future suggested production conditions.</p><p>This report is based on four main questions:</p><p>• What does the existing process of the value flow for the most produced product family look like?</p><p>• How does the process of the value flow for GS perform considering the through-put-time?</p><p>o How long through-put-time does a representative product of the GS-family have?</p><p>o How long is the value- and no value adding time for that product along its production flow?</p><p>• Which production related disturbances and cost prompters exist in the present value flow process?</p><p>• How could the process of the value flow for GS be made more efficient, less persistent to disturbances and more competitive?</p><p>The existing process of the value flow for the most producing product family has been mapped and is illustrated in appendix 3. For now, the process includes nine working stations along the production chain.</p><p>The through-put-time of a representative GS-product is according to my survey 18,5 days. The value adding time is only 16,1 minutes, that is 0,061 % of the entire through-put-time. The remaining time, in other words the no value adding time, is 440 hours and it represents mainly storage and transport of products.</p><p>The representative production disturbances and cost prompters that characterise the process of the value flow contain material related disturbances, a high number of long shifts, long storage time prior to the customer order point and with that, high capital accumulation and finally unnecessary transports.</p><p>Improvement proposals aim to increase the efficacy of the process of the value flow and reduce the capital amounts by shifting from the present production strategy involving manufacturing towards order (TMO) to assembling towards order (MMO).</p><p>In order to make this possible a semi-manufactured storage will be introduced after the standard confection which will represent the new decoupling point. The production at the standard confection will then occur according to the semi-manufactured storage. The standard confection should produce in larger aggregated order quantities based on prognosis in order to benefit from the advantages of economy of scale and the production must proceed in a continuous flow according to the FIFU-system (First In First Out). In addition to that, the special confection must produce according to a pull-system and only when the customer makes a request.</p><p>The tact-time of the GS products should constitute a limit for all the cycle times along the production chain, both on the standard- and special confection. This is partly due to creating a constant and balanced production flow which enables short through-put-time and partly due to avoiding in-between-storage as a result of various bottlenecks.</p>

In vehicle industry, it has been trends towards focusing on pull-basedsystems and elimination of waste (Lean), which decrease the tied-up capitallevel in the focal factory. Research by Holweg &amp; Miemczyk (2002)showed that the relevant supply chain has low inventory level in the focalfactory, but at upstream and especially downstream; the tied-up capitallevel is dramatically higher in comparison to the focal factory.By conducting research and extensive literature reviews, this volatilityof tied-up capital level has been studied and analysed with regard topush and pull systems. As the three main causes of this unevenness; bullwhipeffect, CODP position in supply chain and intensity level of supplierrelationship have been identified and explained.As a practical solution for decreasing the tied-up capital level of finishedvehicles, implementation of centralised warehouse structure hasbeen suggested and discussed.Moreover, as an application of game theory in logistics, iterated prisoners’dilemma has been discussed as the base for a progressive relationshipwith suppliers (upgrading to win-win game) which is requisite for the successof pull-based supply chains. / Program: BSc in Industrial Engineering - International Business Engineering

This study presents a holistic view of which factors small and medium-sized enterprises (SMEs) have to consider, in moving their customer order decoupling point (CODP) further from the customer, thereby becoming more customized. The study also investigate whether SMEs and larger enterprises differ in the strategic questions relating to what influences an enterprise to become more customized, which prerequisites are required and which problems enterprises should anticipate and prepare for. These questions are important, given that strategic change is challenging, and can take considerable time to accomplish; it therefore needs to be based on the right decisions. This study is motivated by the fact that the markets SMEs are selling to tend to become more and more complex and harder to anticipate. Increased globalisation and use of IT and ICT have lead to greater uncertainty in customer demand. At the same time customers have ever more demanding needs and specifications; if these are not met, they will go elsewhere rather than reducing or adapting them. This complexity requires a more customized production and is a way to gain commercial advantages.       Customised production includes many benefits such as reduced uncertainty, by producing totally customized products less capital bound is tied up. But meanwhile many challenges such as reduced production efficiency, furthermore flexibility must be increased and higher demands on communications and IT systems are often necessary. The study starts with a wide and thorough theoretical overhaul around the movement of the CODP, but also addresses other parts of the organization to get the all-important big picture. This theoretical work is leading to a work-model which is used in six interviews within SMEs. In order to get a thorough picture, the enterprises that take part in the study are from different line of business and have from 18 to 235 employees. During these interviews, conducted on a single occasion per company, the model and related questions are discussed. Thereby an analysis of the interviews and the theory is done, with the model as the starting-point.   The result of this study is a basic model, which SMEs can use as an analytical tool, and a checklist, to facilitate a move towards a make-to-order manufacturing strategy, thereby gaining more flexibility. The study provides a basic generic framework which can be adapted and tailored by the company in question to see which parts are relevant to specific circumstances.

The subject of this dissertation thesis is „Savings in material flows in connection with EMS in production companies“. The topic of this dissertation thesis is the saving in material flows in connection with EMS in production companies. Sound ecological management in industrial companies is important due to the fact it enhances environment protection and provides the companies concerned with competitive advantage. In many cases it provides for better organization of labor and decrease of wastage and allows for other preventive measures. The aim of this paper is to study the relation between the economical and environmental protection interests of companies operating in selected business sector, the paper examines whether environment protection activities practiced by the companies provide also economical benefit for them. The paper uses literature to analyze relations between EMS, logistics and areas in which savings can be found thus contributing to better results in the fields of environment protection and economy. The gained information together with conducted empirical research is the base used in order to determine the area in which savings could be found. Emphasis is laid on material flows which are studied in selected company active in the field of automotive industry. The analysis is based on the current organizational structure and logistic chain, the analyses focuses mainly on warehousing activities. In the studied company there is charted disconnection point which is located in the reception area in the warehouse. Narrow place was found in the dispatch area of the warehouse, the results of the analyses are the base to be used to express the amount of possible savings. Within the process evaluation, measurements and analysis of working time for each shift have been conducted, since the working load of the concerned shifts presents a risk factor from the perspective of ensuring the in time delivery of materials to the production. Proposal to improve the process is based on the synthesis of acquired facts, it allows for better utilization of working time of warehouse employees and provides extra space for manipulation with materials. When there is extra working load to be handled (extra order from customer) it also provides for the elimination of unnecessary or extra actions connected with operations. The application of the improvement proposal will abolish one of the reasons for non operation time in production, which leads to savings in energy consumption and decreases the amount of emissions. In the final part of the dissertation thesis a summary of solutions to the encountered problems is presented and the possible contribution of this thesis to theory and praxis is described.

The purpose of this dissertation is to propose a framework for sales and operations planning (S&amp;OP), which is based on a modularized view of supply chains. The framework should support both process industries and discrete manufacturing industries in their quest for performance. S&amp;OP has been highlighted in this framework due to its essential role in integrating different functions within a company and integrating a company with its supply chain partners (referred to as horizontal integration), and linking different planning levels in a company (referred to as vertical integration). As an integrator, S&amp;ÖP influences companies’ performance. Originally, S&amp;OP was developed as a generic process but still in line with the requirements of discrete manufacturing industries. The specific requirements of process industries have not been emphasized in this process to the same extent. In order to suggest a modularized S&amp;OP framework for both process industries and  discrete manufacturing  industries, a systematic literature review is performed to understand the specific characteristics of S&amp;OP in process industries. As a result, the importance of continuity/discontinuity of materials and its influence on the required production processes are highlighted. This indicates that the production process in process industries is actually a hybrid of continuous production and discrete production, whereas the discrete manufacturing industries often only deploy discrete production. Continuous production has specific characteristics that would be beneficial to include in the S&amp;OP process; nonetheless, this is in contrast to the view in the literature that considers S&amp;OP a generic process. Generic here means that S&amp;OP is independent of the context in terms of, for example, the industry in which it is implemented. This issue is investigated in this dissertation by identifying the requirements, which can be considered in the S&amp;OP of process industries as add-ons to the generic S&amp;OP. In addition to this, two other concepts addressing the properties of the production process are identified as important in planning and control, including S&amp;OP. One addresses the level of repetitivity of the production process in response to the market demand, and the other concerns the trigger of the production flow. The three concepts are related to three different types of decoupling points and are the basis for a typology developed herein that provides a modularized view of supply chains. The application of the typology to S&amp;OP leads to a modularized S&amp;OP framework applicable to both process industries and discrete manufacturing industries. The modularized view of supply chains has been long emphasized as an effective and efficient way to support companies’ performance and their competitive position. The typology and the S&amp;OP framework are developed through conceptual research methods. To study how the modularized S&amp;ÖP framework is related to companies’ performance measures, different performance measures (including sustainable performance measures) at the S&amp;OP level are extracted from the literature. The performance measures are then classified according to the typology, and linked to strategic performance attributes. Aligning performance measures at S&amp;OP levels and strategic performance attributes would help in enhancing companies’ performance. Sustainable performance measures are included in this classification to provide additional support for companies’ performance. Finally, this approach in classification of  performance measures is studied in four case companies, and the empirical performance measures are linked to the companies’ strategic performance attributes and competitive strategies. The results of this empirical study have, to some extent, verified the results from the classification of performance measures based on the literature. This dissertation contributes to the development of knowledge in S&amp;OP. First, it identifies three key concepts in planning and control of manufacturing companies. Second, it investigates how S&amp;OP should be tailored to the specific characteristics of companies and their supply chains. The modularized S&amp;OP framework developed in this dissertation is based on the three identified concepts. This framework provides a foundation for fulfilling the supply chains needs by suggesting decision-making processes, planning techniques, and performance measures for different modules. More specifically, this work investigates how S&amp;OP should be designed and implemented in process industries, which has not been extensively studied before. Third, this dissertation shows how S&amp;OP level performance measures can be selected in line with the specific characteristics of supply chains. Finally, by integrating the sustainable performance measures in the S&amp;OP process, this dissertation expands the scope of S&amp;OP and its potential in supporting companies’ performance.

The overall goal for manufacturing companies is to earn profit and increase shareholders’ value. To ensure that companies in fact are profitable, managers usually evaluate the company’s resources based on both financial and operational performance, to analyse if the resources are contributing with a financial return. One of the most critical resources and competitive advantages that manufacturing companies have is time. Time, however, is an intangible resource and challenging to measure financially. There are, therefore, few practical instruments available to support managers’ decisions when it comes to linking lead-time with financial performance, assisting managers to prioritize the lead-times that are of strategic value (i.e. strategic lead-times). The purpose of this research was, therefore, to analyse strategic lead-times within new product development, purchasing, and production, as well as the implications that strategic lead-times have on manufacturing companies’ financial performance. To fulfil this purpose, the following two research objectives were formulated: (1) to analyse strategic lead-times within new product development, purchasing, and production, and (2) to analyse the implications of strategic lead-times on manufacturing companies’ financial performance. The research presented in this thesis has been conducted within a research project (KOPtimera). To fulfil the research objectives and the research purpose, a combination of conceptual analytical research and case study research was used, utilizing a number of data collection techniques: literature reviews, interviews, focus groups, workshops, document studies, and observations. In general, it is concluded that strategic lead-times, as defined in the research, have high implications for manufacturing companies’ financial performance and that the length of the strategic lead-times will impact who owns the risk in the manufacturing system, who controls the system and where variants are possible to create. The research further presents the implications that strategic lead-times have on financial performance, as well as indicates that it is possible to evaluate lead-time performance through financial performance, using readily available and accepted financial performance measures. Based on the implications identified, also a framework (the FinaSt framework) was developed. This FinaSt framework takes into consideration that not only the extension, but also the existence of strategic lead-times has implications for manufacturing companies’ financial performance, and that these implications can be either direct or indirect. The results contribute to the literature focused on valuing lead-times and provide useful knowledge for managers, allowing them to gain a better understanding for strategic lead-times’ implications on manufacturing companies’ financial performance, thus allowing for better decision support when evaluating supply chain designs and prioritizing alternatives based on profitability (i.e. return on investment). / Tillverkande företags övergripande mål är att vara lönsamma genom att skapa vinst till sina ägare. För att säkerställa att företagen är lönsamma brukar företagsledare utvärdera företagets resurser baserat på deras finansiella och operationella resultat, och således undersöka om resurserna bidrar med en ekonomisk avkastning. En av tillverkande företags mest kritiska resurs och konkurrensfördel är ledtid. Ledtid är emellertid en immateriell resurs och utmanande att mäta finansiellt, vilket är en bidragande orsak till att det finns få praktiska verktyg och beslutsstöd för att värdera ledtid finansiellt och underlätta för företagsledare att prioritera de ledtider som är av strategisk betydelse för företaget (d.v.s. strategiska ledtider). Syftet med denna forskning var således att analysera strategiska ledtider inom produktutveckling, inköp och produktion, samt de implikationer som strategiska ledtider har på tillverkande företags finansiella resultat. För att uppfylla detta syfte formulerades följande två forskningsmål: (1) att analysera strategiska ledtider inom produktutveckling, inköp och produktion, och (2) att analysera de implikationer som strategiska ledtider har på tillverkande företags finansiella resultat. Forskningen som presenteras i denna licentiatuppsats har genomförts i ett forskningsprojekt (KOPtimera). För att uppfylla forskningsmålen och syftet har en kombination av analytisk konceptuell forskning och fallstudier använts, där litteraturstudier, intervjuer, fokusgrupper, arbetsmöten (workshops), dokumentstudier och observationer använts för datainsamling. Slutsatserna är att strategiska ledtider, som de definieras i denna forskning, i hög grad påverkar tillverkande företags finansiella resultat, och att längden på strategiska ledtider påverkar riskfördelningen och styrbarheten i tillverkningssystemet samt var varianter skapas. Forskningsresultatet visar på de implikationer som strategiska ledtider har på tillverkande företags finansiella resultat och indikerar att det är möjligt att värdera ledtidsprestation genom redan tillgängliga finansiella nyckeltal. Baserat på de identifierade implikationerna utvecklades ett ramverk (FinaSt-ramverket). Detta ramverk tar i beaktning att inte enbart längden på strategiska ledtider utan också själva förekomsten av strategiska ledtider har implikationer för tillverkande företags finansiella resultat, och att dessa implikationer kan vara direkta eller indirekta. Resultatet bygger vidare på och bidrar till den litteratur som fokuserar på att värdera ledtid samt tillhandahåller kunskap för en ökad förståelse för strategiska ledtider och den betydelse som strategiska ledtider har på tillverkande företags finansiella resultat. Resultatet kan således bidra till bättre beslutsstöd vid utvärdering och prioritering av olika försörjningskedjealternativ, genom att tillhandahålla stöd för att basera beslutet på lönsamhet.