Thesis (MScEng (Industrial Engineering))--University of Stellenbosch, 2010. / ENGLISH ABSTRACT: Any growing system is by definition in a transient phase, and consequently exhibits transient-, non-steady state-, unstable behaviour. Accordingly, this form of instability (systemic growth) is by and large conducive to the prosperity of said system. From a Control Systems perspective, transient behaviour that is not subjected to an adequate damping mechanism, does however lead to unavoidable adverse instability. Within the context of business systems, four distinct, yet interconnected entities (raw material, market demand, internal capability to deliver, and cash funds) serve as the damping mechanism to protect companies as a whole, against variation in any of the aforementioned entities. The level of damping afforded by the aforementioned entities is governed by its ability to decouple variation in one entity from undue variation in other entities. The higher the level of instability, the higher the associated level of damping required. The Thesis focuses on core instigators of negative instability within the context of Fast Growing Manufacturing Companies (FGMCs), and ultimately proposes a solution to prevent the regression from positive instability towards negative instability. / AFRIKAANSE OPSOMMING: Enige groeiende stelsel is per definisie in ’n oorgangsfase en vertoon gevolglik verbygaande-, niestabiele oorgangsgedrag. Dienooreenkomstig is hiérdie vorm van onstabiliteit (sistemiese groei) in die algemeen bevorderlik vir die welvaart van genoemde stelsel. Vanuit ’n Beheerstelsels oogpunt, lei oorgangsgedrag wat nie onderworpe is aan ’n voldoende dempingsmeganisme nie, egter tot onafwendbare negatiewe onstabiliteit. Binne ’n besigheidstelsel konteks dien vier afsonderlike, tog onderlingverbonde entiteite (roumateriaal, markaanvraag, interne bekwaamheid om te lewer, en kontantfondse) as die dempingsmeganisme om besighede holisties te beskerm teen variasie in enige van die voorgenoemde entiteite. Die dempingsvlak wat deur die voorgenoemde entiteite gegun word, word bepaal deur dié se vermoë om variasie in een entiteit te ontkoppel van variasie in ander entiteite. Hoe hoër die vlak van onstabiliteit, hoe hoër die vereiste vlak van demping. Die Tesis fokus op kern aanstigters van negatiewe onstabiliteit binne die konteks van VinnigGroeiende Vervaardigingsbesighede en stel uiteindelik ’n oplossing voor om die regressie vanaf positiewe onstabiliteit na negatiewe onstabiliteit te verhoed.

The purpose of this study is to describe and analyze how manufacturing companies are affected by the electricity crisis and what measures they have taken to maintain liquidity in their operations. To achieve this, the empirical evidence will be based on interviews with manufacturing companies located in electricity area 4. To answer the questions “In what way have manufacturing companies in electricity area 4 been affected during the current electricity crisis?” and “How have these companies changed their operations and managed their liquidity and costs during the electricity crisis?” the study is based on an abductive research and on a qualitative research method. The results of the study shows that companies with variable electricity contracts in combination with an electricity cost that makes up a larger part of their manufacturing cost have suffered the most from a liquidity point of view. The most common measures taken by the companies were to increase the selling price, reduce their electricity use and become more self-sufficient in electricity.

The purpose of this thesis is to comprehend the concept of warehousing 4.0 and to examine the critical factors influencing its adoption in developing countries. while at the same time exploring how manufacturing companies can address these factors prior to adopting warehousing 4.0. This master’s thesis employs a multiple case study approach, conducting semi-structured interviews and engaging focus group discussions with respondents from three manufacturing companies operating in 2 developing countries (Sri Lanka and Cameroon). The finding reveals critical factors like cost, technological readiness, availability of skilled workers, IT infrastructure, etc. With a higher level of criticality amongst some critical factors when compared to others. The findings also revealed strategies identified to effectively address the critical factors. These strategies include employee training programs, building partnerships, infrastructure upgrades, data security systems, etc. These proposed strategies across the companies exhibit similarities, indicating a shared understanding of critical factors and a similar approach to addressing them. This research contributes to the existing knowledge on warehousing 4.0 adoption and provides practical insights for manufacturing companies in developing countries. By carefully identifying and addressing the specified critical factors, manufacturing companies in developing countries can navigate challenges and leverage the opportunities presented by warehousing 4.0 technologies in their raw material warehouses.

Research questions: How do industrial manufacturing companies maintain and adapt their organizational capabilities during transformation towards servitization? How do manufacturing firms maintain and balance their operational capabilities while developing service capabilities? Purpose: The purpose of the study is to increase the understanding of how industrial manufacturing companies maintain, adapt and balance organizational capabilities in production in the transition towards servitization. Method: The theoretical framework used in this study is based on studies on digital transformation, servitization and organizational capabilities and how these affect the manufacturing industry. The qualitative study is based on five interviews and complementary email conversations, which were conducted with managers at Volvo Construction Equipment. The selection of respondents was carried out according to positions with relevant competence to create an overall as well as detailed understanding of the company's digitization, servitization and organizational capabilities. Conclusion: The results of the study demonstrate the importance of technological integration with customers to expand the service business and adaptation of existing capabilities in new environments. The balance between production and service development is central, which requires consensus and a shared vision. Volvo Construction Equipments customer-oriented strategy has led to more advanced services that require new capabilities. A clear strategy for servitization, digitization and production are therefore necessary to achieve a successful transformation. / Forskningsfrågor: Hur bibehåller och anpassar tillverkande industriföretag sina organisatoriska förmågor vid transformation mot tjänstefiering? Hur bibehåller och balanserar tillverkande industriföretag sina operativa förmågor under utvecklingen av tjänstefieringsförmågor? Syfte: Syftet med studien är att öka förståelsen hur tillverkande industriföretag bibehåller, anpassar och balanserar organisatoriska förmågor i produktion i övergången mot tjänstefiering. Metod: Den teoretiska referensram som använts i denna studie bygger på studier om digital transformation, tjänstefiering samt organisatoriska förmågor och hur dessa påverkar tillverkningsindustrin. Den kvalitativa studien bygger på fem intervjuer och kompletterande mailkonversationer, som genomfördes med ledare hos Volvo Construction Equipment. Valet av respondenter utfördes efter positioner med relevant kompetens för att skapa en övergripande samt detaljerad förståelse för företagets digitalisering, tjänstefiering och organisatoriska förmågor. Slutsats: Resultaten från studien påvisar vikten av teknologisk integration med kunder för att expandera tjänsteaffären och anpassning av befintliga förmågor i nya miljöer. Balansen mellan produktion och tjänsteutveckling är central, vilket kräver samförstånd och gemensam vision. Volvo Construction Equipments kundorienterade strategi har lett till mer avancerade tjänster som kräver nya förmågor. En tydlig strategi för tjänstefiering, digitalisering och produktion är därmed nödvändig för att uppnå en lyckad transformation.

M. Tech. (Cost and Management Accounting), Vaal University of Technology / This study was undertaken to assess the extent to which transfer pricing was effectively used by multinational manufacturing companies operating in the Southern Gauteng region of South Africa. The target participants of the study traded their products across international borders and as such made use of transfer pricing in one way or the other to achieve strategic objectives. Scant research has been undertaken to analyse the degree to which transfer pricing can be used to effectively influence managerial performance. On the other hand there is a wealth of knowledge on the relationship between transfer pricing and taxation. In-depth review of literature showed that even though multinationals formulated their transfer pricing policies to target financial and managerial objectives, self-interest and outside influences tended to hinder the equitable realization of both types of objectives. The study therefore set out to establish whether this is true of Multinational corporations (MNCs) in Southern Gauteng and in the process answer questions about the procedure for formulating transfer pricing policies by these MNCs, the relationship, if any, between transfer pricing and profitability and the use of transfer pricing for performance enhancement and assessment. The study made use of a mixed methods research methodology to collect and analyze data from 45 MNCs operating in the target geographical area. Of the 45 companies, 15 cooperated fully with the study. Data was collected via the use of questionnaires and follow-up face-to-face and/or telephonic interviews. Collected data was analysed using statistical methods including the Chi Square Test, standard deviation, frequency tables and the Kruskal-Wallis H test. The results from the questionnaire and interviews show that there is no universally appropriate Transfer Pricing Policies(TPP) which applies equally to all organizations in all circumstances. Firms are affected by different environmental factors while striving for tax-compliance and value creation. The fear of falling on the wrong side of tax laws is a major driving force behind transfer pricing policies of MNCs. As such other objectives that are managerial in nature become secondary and tend to be neglected if/when they conflict with the primary objective.

A importância dos serviços para as empresas de manufatura tem aumentado nas últimas décadas em função das alterações no ambiente em que estão inseridas. Dentre os aspectos relacionados com a oferta de serviços por empresas de manufatura, pode ser citado que os serviços são influenciados pelas definições realizadas durante o processo de desenvolvimento de produtos (PDP). No entanto, a literatura ainda é escassa no sentido de compreender essa relação. Dessa forma, o objetivo do presente trabalho é analisar as características dos serviços relacionados com os produtos e a sua relação com o PDP por meio de um estudo de caso em uma empresa do setor aeroespacial. Os dados foram coletados por meio de uma análise documental e entrevistas semi-estruturadas, em que foi feita a descrição das etapas do PDP, o levantamento e classificação do portfolio de serviços, a análise detalhada dos serviços selecionados e a análise da relação entre estes serviços e o PDP. Os resultados da análise confirmaram que os serviços são impactados pelas decisões de todas as etapas do PDP e para todos os serviços analisados e ainda apresenta quando e como essas relações acontecem. Os resultados obtidos foram comparados com a literatura existente. As relações identificadas influenciam diversos aspectos dos serviços analisados, como: o processo, o escopo, a infraestrutura, os custos e pessoas. / The importance of services to manufacturing companies has grown over the last decades due to several changes in the business environment. Among the aspects related with the offer of services by manufacturing companies is the fact that services are influenced by the decisions taken during the new product development process (NPD). Although, the literature is scarce when it comes to comprehend how this relationship happens. In this way, the objective of this study is to analyze the characteristics of product-related services and the relationship between the NPD process activities and these services through a case study in a manufacturing company of the aerospace industry. The data was collected with the use of a documentary analysis and semi-structured interviews, where the phases of the NPD were described, the service portfolio was identified and classified, the selected services were analyzed and the relationship between the NPD and these services. The results confirmed that all the services that were analyzed are influenced by the decisions of all NPD phases and maps it out. The results were then compared with the existing literature. The identified relationship influence several aspects of the services that were analyzed, such as: the process, the scope, the infrastructure, the costs and people.

Hårdare kundkrav, utveckling av informations- och kommunikationsteknologi, samt ökad miljömedvetenhet driver tillverkande företag att tjänsteorientera verksamheten och strategier. Istället för att enbart leverera fysiska produkter strävar företag att utveckla bredare och konkurrenskraftiga erbjudanden. En strategi för att hantera hårdare omvärldskrav är utveckling av funktionsförsäljning som också är förknippat med begrepp som dematerialisering och service innovation.Funktionsförsäljning bygger på idén att företaget, genom att sälja funktioner, bestående av produkter, tjänster, information och kompetens, kanöka kundvärdet, öka företagets konkurrenskraft och skapa förutsättningar för miljöanpassade cirkulära produktionssystem. Det är en strategi som syftar till att förbättra såväl företagets externa som interna effektivitet. Forskare och praktiker har uppmärksammat den logiska grunden för funktionsförsäljning som affärs- och miljöstrategi. Få har emellertidstuderat vilka hinder som är förknippade med utveckling av denna strategi i produktorienterade företag i praktiken. Denna avhandling behandlar både logiken och de strukturella hinder som är förknippade med utveckling och implementering av funktionsförsäljning i produktorienterade företag.Dessutom uppmärksammas vilka stödjande strukturer som är nödvändiga för att strategin skall kunna realiseras. Avhandlingen vänder sig såväl tillakademiker som praktiker intresserade av affärsutveckling och affärs- och miljöstrategisk förändring och syftar i grunden till att skapa ökadförståelse för förnyelse och utveckling i företag och organisationer. / <p>Diss. Stockholm : Handelshögskolan, 2004</p>

Bakgrund: Många företag går i konkurs varje år vilket är förknippade med kostnader för de enskilda intressenterna och för samhället i stort. För att kunna vidta eventuella åtgärder innan konkursen är ett faktum är det av intresse att veta om någon av de modeller som forskare tagit fram för att förutspå konkurser faktiskt fungerar. Syfte: Syftet med denna undersökning är att ta reda på om det går att applicera någon av ett urval av etablerade konkursmodeller på svenska industri- och tillverkningsföretag. Teori: Studien kommer att testa tre olika forskares modeller och metoder: Altmans, Platts och Platts samt Pompes och Bilderbeeks. Metod: I denna studie kommer enbart en deduktiv forskningsansats att användas och datainsamlingen är kvantitativ då nyckeltal hämtas från de aktuella företagens årsredovisningar. Urvalet baseras på de företag som ansökte om konkurs under år 2011 och de som representerar kontrollgruppen har slumpmässigt valts ut bland de företag inom avgränsningen som inte gått i konkurs det aktuella året. Resultat och slutsats: Altmans och Platts och Platts modeller visar sig inte vara applicerbara på svenska företag. Dock är vissa av Pompes och Bilderbeeks nyckeltal tillämpliga till att använda för konkursprognostisering för svenska företag. / Background: Companies are going bankrupt every year which is associated with costs for individual parties with interests in the company and for society in general. To be able to take any action before bankruptcy is a fact, it is interesting to know if any of the models that scientists developed to predict bankruptcies actually works. Purpose: The purpose of this study is to determine whether it is possible to apply a selection of the established bankruptcy models on Swedish manufacturing companies. Theory: The study will test three different researchers' models and methods: Altman's, Platt's and Platt's, as well as Pompe's and Bilderbeek's. Methodology: In this study, only a deductive research approach will be used and the data collection is quantitative since the ratios are obtained from the relevant companies' financial statements. The selection is based on the companies that filed for bankruptcy in 2011 and the firms which represent the control group were selected at random among the companies within the delimitation that didn't go bankrupt during the current year. Result and conclusion: Altmans and Platts and Platts models turn out not to be applicable on Swedish companies. Some of Pompes and Bilderbeeks ratios are relevant for use in bankruptcy prediction for Swedish companies though.

Ce travail contribue à la recherche scientifique à travers différents aspects. Tout d’abord, le couple produit/filière, traditionnellement pensé de façon causaliste, a été envisagé à travers le prisme du paradigme de la complexité. Cette contribution théorique souligne la nécessité de co-concevoir le couple produit/filière afin d’atténuer les efforts associés au lancement d’un produit innovant sur le marché et de s’assurer de son succès. Cependant, une étude empirique a souligné que peu d’entreprises tenaient compte de la filière lors de la conception de leur produit innovant. Dans ce contexte, une ingénierie de conception de filière a été élaborée en se basant sur les données de conception du produit afin de concevoir, spécifier, valider et mettre en œuvre la filière d’un nouveau produit. Cette ingénierie se décompose en trois étapes majeures : une étape de co-conception, une étape de positionnement et une étape d’évaluation. L’étape de co-conception vise à collecter et à traiter les données de conception du produit fournies par l’équipe projet. Un modèle instancié de la filière a été développé afin de collecter les données nécessaires à la conception de la filière qui sont ensuite traités pour faciliter la modélisation. L’étape de positionnement vise à souligner le rôle de l’entreprise innovante au sein des différents scénarios de filière obtenus. Basée sur le processus Harmony for System Engineering et son outil Rational Rhapsody®, cette étape détaille la filière d’un point de vue exigences, acteurs, processus et comportement (chacun représenté par différents diagrammes) afin d’élaborer différents scenarios. Enfin, la dernière étape vise à évaluer ces scénarios de filière afin d’établir une stratégie cohérente. En effet, de nombreux chercheurs ont montré qu’une filière agile était plus apte à supporter un produit innovant lors de son lancement afin de s’adapter plus rapidement aux changements (organisationnels, tactiques, marketing, environnementaux…). Par conséquent, une trame basée sur des phénomènes observables a été développée afin de faciliter la mise en œuvre de stratégie d’agilité, ce qui permet d’évaluer la typologie de la filière actuelle et de décider des actions à mettre en place pour obtenir une filière plus agile. Cette ingénierie a été testée auprès d’entreprises manufacturières / This thesis contributes to scientific research through different aspects. First of all, the product/supply chain couple, traditionally thought of in a causalistic way, was considered through the prism of the complexity paradigm. This theoretical contribution underlines the need to co-design the product/supply chain couple in order to mitigate the efforts associated with launching an innovative product on the market and to ensure its success. However, an empirical study has pointed out that few companies consider the supply chain when designing their innovative product. In this context, supply chain design engineering was developed based on product design data in order to design, specify, validate and implement the supply chain of a new product. This engineering is divided into three major stages: a co-design stage, a positioning stage and an evaluation stage. The co-design stage aims to collect and process the product design data provided by the project team. An instantiated supply chain model was developed to collect the data needed to design the supply chain which is then processed to facilitate modeling. The positioning stage aims to highlight the role of the innovative company within the various supply chain scenarios obtained. Based on the Harmony for System Engineering process and its Rational Rhapsody® tool, this step details the supply chain from a point of view of requirements, stakeholders, processes and behavior (each represented by different diagrams) in order to elaborate different scenarios. Finally, the last step aims to evaluate these supply chain scenarios in order to establish a coherent strategy. Indeed, many researchers have shown that an agile supply chain is better able to support an innovative product when it is launched in order to adapt more quickly to changes (organizational, tactical, marketing, environmental…). Consequently, a framework based on observable phenomena has been developed to facilitate the implementation of an agility strategy, which makes it possible to evaluate the typology of the current supply chain and decide which actions to implement to obtain a more agile supply chain. This engineering has been tested with manufacturing companies

A importância dos serviços para as empresas de manufatura tem aumentado nas últimas décadas em função das alterações no ambiente em que estão inseridas. Dentre os aspectos relacionados com a oferta de serviços por empresas de manufatura, pode ser citado que os serviços são influenciados pelas definições realizadas durante o processo de desenvolvimento de produtos (PDP). No entanto, a literatura ainda é escassa no sentido de compreender essa relação. Dessa forma, o objetivo do presente trabalho é analisar as características dos serviços relacionados com os produtos e a sua relação com o PDP por meio de um estudo de caso em uma empresa do setor aeroespacial. Os dados foram coletados por meio de uma análise documental e entrevistas semi-estruturadas, em que foi feita a descrição das etapas do PDP, o levantamento e classificação do portfolio de serviços, a análise detalhada dos serviços selecionados e a análise da relação entre estes serviços e o PDP. Os resultados da análise confirmaram que os serviços são impactados pelas decisões de todas as etapas do PDP e para todos os serviços analisados e ainda apresenta quando e como essas relações acontecem. Os resultados obtidos foram comparados com a literatura existente. As relações identificadas influenciam diversos aspectos dos serviços analisados, como: o processo, o escopo, a infraestrutura, os custos e pessoas. / The importance of services to manufacturing companies has grown over the last decades due to several changes in the business environment. Among the aspects related with the offer of services by manufacturing companies is the fact that services are influenced by the decisions taken during the new product development process (NPD). Although, the literature is scarce when it comes to comprehend how this relationship happens. In this way, the objective of this study is to analyze the characteristics of product-related services and the relationship between the NPD process activities and these services through a case study in a manufacturing company of the aerospace industry. The data was collected with the use of a documentary analysis and semi-structured interviews, where the phases of the NPD were described, the service portfolio was identified and classified, the selected services were analyzed and the relationship between the NPD and these services. The results confirmed that all the services that were analyzed are influenced by the decisions of all NPD phases and maps it out. The results were then compared with the existing literature. The identified relationship influence several aspects of the services that were analyzed, such as: the process, the scope, the infrastructure, the costs and people.