För att skapa mer verkliga siffror och aktualitet i beslutsunderlag har lean accounting som ekonomistyrningsmetod uppkommit. Metoden sägs bättre komplettera de förändringar som skett mot mer processorientering inom företag. Syftet med denna uppsats är att beskriva de skillnader och likheter som förekommer mellan traditionell ekonomistyrning och lean accounting. Även hur lean accounting kan utgöra ett mer komplett styrsystem i processorienterade företag i dess strävan mot lönsamhet, diskuteras. Detta görs för att identifiera de brister som sägs uppkomma då traditionella ekonomistyrningsmetoder används i processorienterade företag. Studien baseras på litteratur inom lean-omårdet samt inom traditionell ekonomistyrning. Resultatet av denna studie visar på hur traditionella mätetal anses skapa ett suboptimerat beteende och förespråka massproduktion för att nå mesta möjliga kostnadsfördelning. Vidare sker en diskussion kring hur företag som arbetar med lean och processorientering, genom att även integrera ekonomisystemen i organisationens arbete och implementera lean accounting, kan få fram och basera sina beslut på mer verkliga siffror och därmed på sikt skapa en ökad lönsamhet i företaget.

The purpose of this study was to investigate how work with Lean and environmental aspects affect one another, and if possible and beneficial from a business point-of-view, how they could be integrated into a single model. It was found that several of the fundamental concepts concerning Lean and environmental aspects support one another. Further, Lean has the potential to improve the environmental performance of a company, and can contributeto the environmental work by its proactive approach, structured way of operating and long-term way of thinking. The environmental perspective can contribute to Lean with its more holistic view; additional cost savingsand improvements might be found when looking at the operations from an environmental point-of-view. The study showed that it is not only possible to integrate Lean and environmental work, but that it also has the potential to be beneficial from both a business and an environmental standpoint. Integration can reduce the risk of sub-optimization, and synergies can be achieved. With this knowledge, the authors composed a model for how Lean and environmental work can be practised and integrated.

Accelerated graphics cards, or Graphics Processing Units (GPUs), have become ubiquitous in recent years. On the right kinds of problems, GPUs greatly surpass CPUs in terms of raw performance. However, GPUs are currently used only for a narrow class of special-purpose applications; the raw processing power available in a typical desktop PC is unused most of the time. The goal of this work is to present an extension to JikesRVM that automatically executes suitable code on the GPU instead of the CPU. Both static and dynamic features are used to decide whether it is feasible and beneficial to off-load a piece of code on the GPU. Feasible code is discovered by an implementation of data dependence analysis. A cost model that balances the speedup available from the GPU against the cost of transferring input and output data between main memory and GPU memory has been deployed to determine if a feasible parallelization is indeed beneficial. The cost model is parameterized so that it can be applied to different hardware combinations. We also present ways to overcome several obstacles to parallelization inherent in the design of the Java bytecode language: unstructured control flow, the lack of multi-dimensional arrays, the precise exception semantics, and the proliferation of indirect references.

Byggbranschen brottas idag med en hel del fel och brister i byggprocessen. Exempel på problem är bl.a. höga byggkostnader, kvalitetsbrister samt att det förekommer slarv och okunskap. Produktiviteten i byggbranschen har inte utvecklats lika mycket som i tillverkningsindustrin som använder sin ledningsfilosofi Lean Production. Syftet med detta examensarbete är att få insikt i vilka vanliga fel och brister som förekommer i byggbranschen, samt att kunna ge förslag till förbättringar i enlighet med lean-tänkande. När man talar om Lean i byggsammanhang benämns det Lean Construction. Lean Construction har sin teoretiska bakgrund i verkstadsindustrins Lean Production och Lean Thinking. Lean Production är en industriell produktionsmetod vars syfte är att öka produktionseffektiviteten och har sin bakgrund i japanska bilindustrin. Lean Thinking är en vidareutveckling av Lean Production och är ett begrepp som används för att omfatta fler branscher utöver tillverkningsindustrin. Att arbeta enligt Lean innebär att hela tiden arbeta med ständiga förbättringar samt att identifiera och eliminera allt slöseri. Slöseri kan ses som en aktivitet som inte skapar något värde för kunden men som ändå förbrukar resurser. När man tillämpar Lean i sin organisation så analyserar man hur en effektivisering kan ske utifrån sin egen produktionsprocess. Några av grundelementen inom Lean är Kaizen som betyder ständiga förbättringar samt Just In Time. Det har utförts vissa studier kring slöseri i byggbranschen, delar av dessa presenteras i denna rapport. Det som kartlagts som slöseri är bl.a. omarbete, materialspill, överproduktion och väntan hos personal. Det är utifrån dessa kartlagda slöserier som vi har utformat enkäterna i vår undersökningsstudie. Studien visar inte på några större skillnader mellan platschefer/arbetsledare och yrkesarbetare vad det gäller deras uppfattning om vilka fel och brister som är vanligt förekommande. Båda yrkeskategorierna är överens om att slöseri kan minskas, t ex genom effektivare materialhantering på byggarbetsplatserna och bättre kommunikation och planering på alla plan. / The Construction industry struggles with quality deviances and defects in the building process. Various kinds of problem are for example expensive costs for production, defects in quality and negligence and ignorance in the industry in general. The development of productivity in building process has not progressed at the same rate as companies within manufacturing industry who are using the Lean Production philosophy. The purpose whit this degree project is to bring knowledge about what kind of deviances and defects that exist in the industry, and to recommend suggestions for improvements in accordance with Lean Thinking. When you speak about Lean in the construction business it is called Lean Construction. Lean Construction has its theoretical background in the engineering industries Lean Production and Lean Thinking. Lean Production is an industrial production method which purpose is to increase the effectiveness of production. It originates from the car-industry in Japan. The concept of Lean Thinking is a further development of Lean Production and it includes all industries, not just the manufacturing industry. To work according to Lean means that you all the time tries to achieve constant improvements and to identify and eliminate all kinds of waste in time and materials. Waste can be seen as an activity that do not create any added value for the customer but still however consume resources. While implementing and using Lean in your business corporation you have to analyze how a potentiate can be achieved outgoing from the existing production process. Some main elements within Lean are Kaizen, which means constant improvements, and Just In Time. There have been many studies about waste in production in the construction industry. Some are introduced in this report. Activities that have been identified as waste are among others reworking, waste of material, overproduction and misplanning causing waiting times among employees. Based on these ascertained wastages we have formulated the questionnaire study. The study does not show large differences between local managers/team leaders and construction workers when it comes to their opinion about what kinds of deviances and defects they find as frequent. The both professions agree that waste can be reduced, by the way of for example efficacious material handling on the building sites and better communication and planning on several levels. Keywords: Building process, Lean Construction, Wasting, Kaizen and Just In Time

Accelerated graphics cards, or Graphics Processing Units (GPUs), have become ubiquitous in recent years. On the right kinds of problems, GPUs greatly surpass CPUs in terms of raw performance. However, GPUs are currently used only for a narrow class of special-purpose applications; the raw processing power available in a typical desktop PC is unused most of the time. The goal of this work is to present an extension to JikesRVM that automatically executes suitable code on the GPU instead of the CPU. Both static and dynamic features are used to decide whether it is feasible and beneficial to off-load a piece of code on the GPU. Feasible code is discovered by an implementation of data dependence analysis. A cost model that balances the speedup available from the GPU against the cost of transferring input and output data between main memory and GPU memory has been deployed to determine if a feasible parallelization is indeed beneficial. The cost model is parameterized so that it can be applied to different hardware combinations. We also present ways to overcome several obstacles to parallelization inherent in the design of the Java bytecode language: unstructured control flow, the lack of multi-dimensional arrays, the precise exception semantics, and the proliferation of indirect references.

The international environment today has been undergoing unprecedented change and many companies are seeking new ways to stand out from the competition by sustaining their competitive advantage. Internationalization and firms’ consolidation increase competition in the dynamic marketplace .Companies are no longer staying competitive simply through focusing on product quality and pricing as customers are becoming more high-demanding related to customer service offer. This issue directs the companies’ main focus today to address the customer needs in the ever-changing environment.In order to be the winners in the marketplace, timing and superior customer service are becoming the keys to attain competitive advantage for a company. Time-based competition is an important issue that many companies are facing currently as customers are becoming more time-sensitive and time-oriented in terms of better services, reliability and delivery. To keep up with the changes in demand from customers, it is important to satisfy customers’ objectives and needs in order to provide superior customer service, thus, establish good relationship with them. In the ever-changing and dynamic business environment company needs to adapt and exploit the changes in order to meet the new challenges in the marketplace. It is crucial for the company to respond to changing needs of existing customers and seeking to serve new customers externally. The ways to renew the customers’ services and how they are delivered are critical capabilities for many companies to acquire nowadays. This leads to increasing interaction between marketing and logistics where logistics is considered a platform for supporting new strategic moves on the market.This master thesis originates from a need to research the links between customer service improvement and Just-in-time distribution in order to sustain competitive advantage. We propose to extend the Just-In-Time concept to incorporate a customer perspective, which results in changes the warehousing, ordering and delivering routines. Subsequently, this creates timing ability as well as coordination of information and material flows through timely decisions, which are difficult for competitors to emulate. Based on our analysis and conclusion, companies are recommended to shift from the traditional production-oriented to market-oriented focuses through incorporation of customers' perspective into the value chain. To deploy this, companies should start from the customer end and understand customers' needs and establish mutual beneficial relationships with customers. Long-lasting business relationships ultimately determine the success of the company. Furthermore, we conclude that successful learning to change the routines requires time for the transformation of traditional delivery practice to perform direct deliveries activities. They are based on the common understanding of the tasks and rules as well as common codes of internal coordination processes.

In the increasingly fierce international competition today, short product life cycle has led to lead time compression and narrow profit margins. Rapid respond to customers has become the key to survival of modern enterprises. Many large corporations in Taiwan have implemented the Toyota¡¦s just-in-time (JIT) production planning approach to reduce inventory to a minimum level, keeping on hand only the amount needed in production until the next order arrives. However, most of those companies have often overlooked that the basic principal of just-in-time replenishment model is the raw materials and other purchased items should be delivered steadily by the supplier when they are needed, and meanwhile those materials from suppliers require no inspection. Nevertheless, it is very difficult to achieve those objectives of JIT Production, especially in an increased market demand. Once some of the suppliers can not meet the delivery time of raw materials and quality is also affected, it would derive lots of problems. This study is aimed to JIT replenishment models on examining firms¡¦ inventory issues. Based on the result of the analysis, it would be the reference to build up the model of quality-oriented embedding collaborative replenishment mechanism for enterprises to improve their JIT replenishment operations. This model, quality-oriented embedding collaborative replenishment model, could assist business in measuring the accurate and precise delivery time and ensuring product quality from suppliers. The research is on the basis of Taiwan optoelectronic industry to investigate the companies of the TFT-LCD panel, and the supply chains of the industry. In analyzing the main TFT-LCD panel providers, the paper will probe into TFT-LCD firms to implement the inventory management system by building the quality-oriented embedding collaborative replenishment mechanism to improve the reaction capacity of businesses, to reduce the risk of raw material quality issues, and to respond to the market rapid change. The study exerts simulation software to conduct simulation and improvement of such models, then according to the simulation results to utilize them as a reference to implementation of quality-oriented embedding collaborative replenishment model into the future operation.

Diversity of consumers, timely needs of the times, combined with market information, production and selling out of products, enterprises can profit possible. Want in the fierce competition; we must attach importance to production and sales co-ordination and integration. This study aimed to clarify the "Toyota production and sales integrated management system," in close connection with production and sales, rapid response to changes in the meaning and operation of the structure and conditions of its formation. "Toyota production and sales integrated management system," the biggest feature is the production site with frequent sales information for the various stages of the production plan to do a different range of amendments, the final production and micro-adjustments to billboards, fast response to changes in demand. In the full sales pipeline, the distributor effective master customer information and establish long-term relationships with customers, thus the right to collect and prepare sales forecasts, and quickly back to the Toyota Motor Sales, such as Toyota's strong sales management an important support system behind the production factors. "Toyota production and sales integrated management systems," the transfer of applications across industries, from brand computer makers and electronics contract manufacturing service provider of supply chain production micro-tune the system for evidence. Through analysis and comparison of the two operational framework that, dismantling of production steps, multi-stage production scheduling amendments, the changes in the components remain the highest to the final assembly, so that the flexible "instant production of Just-In-Time" , can be applied in different industries. "Toyota production and sales integrated management systems," the production of micro-adjustment of the operational structure to clarify and resolve inter-industry transfer of instances, not only academic significance, other electronic products manufacturing industry for practical application, also has a reference value.

There has been full of inefficiency and waste in current operation method of steel structure industries. This study hopes to utilize Toyota Just-in-time Production System for fabrication of steel structure to eliminate current each waste during the production process. The main purpose of this study is take case company as an example to discuss the following respects: 1.The current production process of steel structure industries. 2.The application of Toyota Just-in-time Production System in the steel structure fabrication. This study first introduces the framework of Toyota Just-in-time Production System to apprehend its spirit and then explains the concept and advantage of Toyota Just-in-time Production System explicitly. Also, this study compares Toyota Just-in-time Production System with current production method of steel structure industries. Second, according to the glancing of related document reference, this study discusses the application method and its profit for Toyota Just-in-time Production System in the manufacturing industries. As there are significant differences in structure or operation method between steel structure industries and manufacturing industries, thus this study utilizes gradual erection plan to match Toyota Just-in-time Production System during the period of fabrication process plan to eliminate the distinction between these two industries besides explaining the necessary rationalized operation when leading Toyota Just-in-time Production System in. Having visited the production line and made mutual communication with operation chief, this study has found the current problems existing in production management in case company. According to this discovery, this study uses bridge production line and built-up H section production line as pilot implementation to discuss the possible question and solution policy for Toyota Just-in-time Production System concept applied in steel structure fabrication so as to frame the procedures and criterion of Toyota Just-in-time Production System in fabrication of steel structure and also to evaluate its profit.

The thesis is mainly a study on the Flexible Print Circuit which was producing manufactured. The research investigates how the FPC operates based on related product capacity data in the conjunction of back end MPS system data of producing scheduling database. Due to system and relative data collocation, it helps a salesman to make a better judgment on the outcome of an order before making promises to customers. In addition, this paper is looking into how applying the related production management method increases the number of the entire production and improves the efficiency on the production line. Then it studies how using this method can temporarily meet the needs of customers¡¦ big orders & cut-in orders before promising customers the date of delivery. Regarding manufacturing procedure of FPC, the purpose for increasing actual output is achieving the maximum production capability and the best arranging procedure. All information was given by different groups of employees from FPC industry, including its Sales Department, Production Management Department, Procurement Department and Supply Department; it also derives from the interviews with station managers and high level managers. With situation simulation and case simulation will be revised on current product line¡¦s output and try to bring up production operation model of FPC Industry. Finally, changing production management and station order to achieve its maximum production on FPC.