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Propuesta de un modelo en el proceso de distribución y transporte del café orgánico, basado en la integración logística enfocada en asociaciones del departamento de JunínVera Farías, Brenda Angélica, Cavero Peña, Carlos David 21 February 2019 (has links)
En el presente proyecto de investigación se utilizan datos de la Cadena de suministro (SC) recopilados durante las actividades de distribución y transporte de café orgánico. El propósito de esta investigación es analizar diferentes formas en que se adoptan las soluciones de cadena de cultivo en la región de Junín, Perú. La desintegración del SC es evidente, ya que cada miembro cooperativo trabaja descoordinadamente por su cuenta, lo que lleva a diferentes estándares de resultados con altos costos y bajos rendimientos. El estudio se centró en diferentes entidades, desde los agricultores hasta el puerto de Callao, de una cadena de suministro de café orgánico donde la desintegración es constante. El artículo describe una cadena de suministro desalineada que incluye una colaboración deficiente. Todos los problemas encontrados serán una oportunidad para desarrollar un modelo de distribución en la cadena de suministro de café orgánico de la región de Junín. / This research uses Supply Chain (SC) data gathered during the distribution and transportation activities of organic coffee. The purpose of this research is to analyze different ways in which crop-chain solutions are adopted in the region of Junín, Peru. The disintegration of the SC is revealed, as each cooperative member works uncoordinatedly on his own leading to different results standards with high costs and low returns. The study focused on different entities from farmers to the port of Callao of an organic coffee supply chain where disintegration is constant. The paper describes a misaligned supply chain including poorly collaboration. All problems found will be an opportunity to develop a distribution model in the organic coffee supply chain of Junín region. / Tesis
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[en] ANALYSIS OF STRATEGIC COST MANAGEMENT ON SUPPLY CHAIN: A RESEARCH ON BRAZILIAN NEWSPAPER BUSINESS / [pt] UMA ANÁLISE DA GESTÃO ESTRATÉGICA DOS CUSTOS NA CADEIA DE SUPRIMENTOS: UM ESTUDO NA INDÚSTRIA DE JORNAIS BRASILEIRAANGELO MARCELO ALVES DE SOUZA 15 February 2007 (has links)
[pt] O objetivo desta dissertação é realizar uma análise
baseada no conceito de
gestão estratégica de custo aplicado à cadeia de
suprimentos de uma empresa
jornalística brasileira. A discussão parte da
necessidade
dos jornais brasileiros,
que estão passando por evoluções importantes, tornarem-
se
mais competitivos
para atender anunciantes e leitores cada vez mais
exigentes e enfrentar os desafios
crescentes da concorrência entre mídias. Desse modo, é
fundamental introduzir
novos conceitos de gestão, com foco na redução de custos
operacionais de
transformação e de movimentação em toda a cadeia, com
simultânea melhoria da
qualidade do jornal percebida pelo leitor, por meio da
gestão dos processos e uso
de técnicas que permitem a integração de todos os elos
da
cadeia desde o acesso
aos insumos físicos ou digitais, até o serviço ao
cliente
leitor ou anunciante. A
análise baseia-se na estrutura do conceito de gestão
estratégica de custos que é
apoiada em três pilares: análise da cadeia de valor,
posicionamento estratégico e
direcionadores de custo em cada ponto em que se agrega
valor ao produto, para
possibilitar o uso dessas informações nas tomadas de
decisões gerenciais. Esta
pesquisa aborda a importância do gerenciamento da cadeia
de suprimentos,
enfatizando o gerenciamento dos custos logísticos e
conceito de cadeia de valor,
considerando os elementos de custo e descrevendo as
principais operações da
aquisição, movimentação, armazenamento de toda matéria-
prima, produção e
distribuição física dos jornais para os leitores. O
trabalho considera o atual cenário
e os desafios estratégicos enfrentados pelas empresas
jornalísticas no mercado
brasileiro, constatando a necessidade das empresas
implementarem ações para
melhorar os fatores de rentabilidade do negócio,
agregando
valor para o acionista,
para o anunciante e para o leitor. / [en] The objective of this dissertation is to produce an
analysis of the supply chain of
the Brazilian press industry based on the concept of
strategic cost management. The
discussion stems from the necessity of the Brazilian
newspaper industry, that is nowadays
facing important evolution, to become more competitive and
to satisfy advertisers and
readers continuously more demanding and to face the
increasing challenges derived from
the competition between medias. In this way, it is
fundamental to introduce new concepts
of management, with focus on the reduction of operational
costs of transformation and
transport all over the chain, with simultaneous
improvement of the quality of the
newspaper as perceived by the clients, either readers or
advertisers. In the newspaper
segment the supply chain includes the process management
and the use of techniques that
allow integration between all links of the chain, since
the access to the primary materials
either physical or digital, until the service to the
readers or advertisers. The analysis is
based on the structure of the concept of strategical cost
management that is supported on
three pillars: analysis of the value chain, strategical
positioning and cost drivers analysis
ateach point that adds value to the product. The research
approaches the importance of the
supply chain management, emphasizing the management of the
logistics costs and the
value chain concept, considering the cost elements and
describing the main operations of
purchasing, transporting, and storage of all raw material,
production and physical
distribution of the newspaper to the readers. The work
considers the present scenario and
strategical challenges faced by press companies in the
Brazilian market, evidencing the
necessity of the companies to implement actions to improve
the yield factors of the
business, adding value to the shareholders, advertisers
and readers.
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Consideration of National Culture in B2B Supply Chains : What national cultural factors are considered in supply chain management by companies in practice and what are their relations?Brand, Romy January 2019 (has links)
Anderson, et al. (1994) have outlined the importance of bilateral relationships in business-to-business (B2B) marketing environments and thus the understanding of the business network context within which they are embedded. Through the globalization, this understanding has even gained in importance due to the increased challenges arising from working across cultural and national borders. However, culture in Supply Chain Management (SCM) is an underresearched area so far. This thesis has as a purpose to investigate the research question “What national cultural factors are considered in supply chain management by companies in practice and what are their relations?”. Furthermore, it was aimed at comparing the downstream (client) SCM side to the upstream (supplier) side.This thesis applied a quantitative approach in combination with a cross-sectional research design. An online survey was conducted using as a sample the 195-member companies of Ljungby Business Arena. In addition, responses were also collected through the snowball method. Based on the analysis of the survey results the following main findings were revealed: Not all national cultural factors mentioned in theory are considered in SCM by enterprises in practice. Language skills was in up- and downstream the most considered factor. The national cultural factors among themselves are correlated in different directions and at varying degrees of strength. Cultural distance only yielded positive correlations to the national cultural factors in the downstream side but not in the upstream side. Differences between up- and downstream SCM with regard to the consideration of national cultural factors exist; the downstream side considers (seen over all factors) culture more. The main theoretical implications are that also material dimensions of culture should be considered in theory and that due to the differences in up- and downstream SCM maybe different models for each side should be developed. For companies, the findings have shown that employees do not consider all factors of national culture and that they are rather free in their decisions on how to interact with foreign clients respectively suppliers. Thus, enterprises should train and sensitize their employees more to help them adapt to the different national cultural factors during their interactions. Moreover, companies might think about introducing more guidelines, which, however, still leave space for adaptation towards the individual clients and suppliers.
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Estudo de propriedades de pastas e argamassas cimentícias compostas com vermiculita brasileira (in natura e calcinada). / Study of properties of cementitious pastes and mortars made with Brazilian vermiculite (in natura and calcined).Rojas-Ramírez, Roberto Antonio 13 November 2018 (has links)
No processo de beneficiamento da vermiculita é gerado um resíduo fino para o qual atualmente ainda não foi desenvolvida uma aplicação que possibilite a utilização em larga escala. Uma alternativa que vem sendo estudada é a associação com cimento Portland em composições de argamassas e concretos, em função da composição química do resíduo: elevada quantidade de alumínio, silício e magnésio, que podem apresentar interações com o ligante. No entanto, em função da elevada área superficial específica, em comparação ao cimento, sua utilização nas composições pode afetar a demanda de água de amassamento e limitar a sua aplicação. Para tanto, uma alternativa é a calcinação deste resíduo fino, assim como é realizado para outras argilas (caulim, por exemplo), para que a área superficial específica (ASE) seja menor e eventualmente ative propriedades pozolânicas na respectiva argila. Deste modo, neste trabalho foram avaliadas as diversas características de pastas cimentícias após adição de resíduo fino de vermiculita: reação química, formação dos produtos hidratados, propriedades reológicas, tanto após a mistura como ao longo da hidratação. Foi verificado que de forma geral a reação química não é afetada após a adição de vermiculita, embora a formação de aluminatos seja intensificada na composição com maior quantidade de resíduo in natura. Com relação ao seu comportamento no estado fresco, foi observado que a maior ASE do resíduo impacta fortemente as propriedades reológicas das pastas, embora que com um teor de 5% as mudanças sejam menores. Utilizando-se dessas mesmas composições para a avaliação do desempenho no estado endurecido de argamassas, foi verificado que não há efeito sobre essas propriedades até 5% de substituição, independentemente do tratamento térmico empregado. Assim, considerando aspectos econômicos de transporte assim como os custos decorrentes da calcinação, pode-se recomendar a adição de 5% de vermiculita in natura sem comprometer o desempenho dos produtos, embora não se possa precisar com os dados obtidos a sua durabilidade ao longo do uso. / In the process to obtaining vermiculite a fine residue is generated, which does not yet have a large-scale application. An alternative that has been studied is the association with Portland cement in mortar and concrete formulations, as a function of the chemical composition of the residue: high amount of aluminium, silicon and magnesium which may have interactions with the binder. However, the residue has a high specific surface area, in comparison to cement, a fact that can increase the water-demand to mix and limit its application. For this, an alternative is the calcination of this fine residue, as it is done for other clays (kaolin, for example), so that the specific surface area (SSA) is smaller and eventually activates pozzolanic properties in the respective clay. Thus, in this work the various characteristics of cement pastes after addition of vermiculite fine residue were evaluated: chemical reaction, formation of the hydrated products, rheological properties, both after mixing and along the hydration. It was verified that in general the chemical reaction is not affected after the addition of vermiculite, although the formation of aluminates is intensified in the composition with greater amount of in nature residue. Regarding its behaviour in the fresh state, it was observed that the higher SSA of the residue strongly impacts the rheological properties of the pastes, although with a 5% content the changes are minimal. Using these same compositions to evaluate the performance in the hardened state of mortars, it was verified that there is no effect on these properties up to 5% of substitution, regardless of the thermal treatment used. Thus, considering the economic aspects of transport as well as the costs of calcination, it is possible to recommend the addition of 5% of vermiculite in nature without compromising the performance of the products, although it is not possible to determine the its durability during the use.
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Att larma eller inte larmaGANJBAR, LINDA, NORDSTRÖM, SANDRA January 2013 (has links)
: Outsourcing har blivit en mycket vanlig företeelse i det moderna samhället och textilbranschen anses vara den geografiskt mest spridda industrin i världen med produktion oftast belägen i Asien. Outsourcing till trots finns det fortfarande vissa moment i värdekedjan som i stor utsträckning utförs i butik i Sverige trots att i stort sett alla andra tillverkande och sammansättande moment utförs i fabrik i låglöneländer. Ett av dessa moment är larmning av varor. Syftet med studien är att undersöka och beskriva hur larmning av konfektionsplagg går till i svenska A-läge butiker samt analysera om förflyttningen av momentet bakåt i värdekedjan skulle kunna påverka detaljhandelns tidsbudgetering och lönsamhet. Frågeställningarna för studien är: På vilket sätt påverkar larmningsmomentets placering i värdekedjan butikens tidsbudgetering? Samt: Hur påverkas butikers lönsamhet av att larmningsmomentet förflyttas bakåt i värdekedjan? Den empiriska studien är indelad i tre delar; kvantitativa observationer i form av tidsstudier utförd hos tre butiker; kvalitativa intervjuer med sex tillfrågade butikschefer; samt kvalitativa intervjuer med huvudkontor från valda modeföretag. Tidsstudien har visat att larmningsmomentet av ett plagg i genomsnitt tar 7,7 sekunder. I ett presenterat exempel där en butik tar emot 4 000 plagg i veckan blir det totalt 8,6 timmar som i en butik lägger på larmningsmomentet per vecka. Studien har visat att om larmningsmomentet skulle outsourcas från butik till fabrik skulle tidsbudgeteringen i butik kunna omfördelas så att mer tid läggs på varumärkesbyggande åtgärder som integrerad informationsflöde från detaljist till huvudkontor, kundservice, försäljning samt vård av butik och lager. De insparade timmarna skulle också kunna tas bort från budgeten om butiken önskade, vilket inneburit en direkt kostnadsbesparing. I analysen presenteras ett exempel baserat på tidsstudien där de 8,6 timmar som läggs på larmningsmomentet multipliceras med en uppskattad personalkostnad per timma. Kvantifierat till ett år och med 100 butiker i fokus blev besparingen så stor som 8 452 100 kr för en butikskedja, förutsatt att inga oanade kostnader skapades. Studien har därmed kunnat visa att förflyttningen av larmningsmomentet bakåt i värdekedjan kan minska butikers kostnader och därmed påverka företagets Vinstmarginal (VM) och i förlängningen skulle det kunna generera högre Räntabilitet på Totalt Kapital (RTOT), även om det är med en hundradels eller tusendels procentenhet. / Program: Textilekonomutbildningen
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Supply Chain Development within Volvo Penta Chain : Development through Supplier Relationship ImprovementMattsson, Sandra, Pazirandeh, Ala January 2009 (has links)
In today global business market, concepts are moving towards inter-national and inter-firm in contrary to older days. This has made companies explore ways to leverage their supply chains, and to evaluate the role of suppliers in their activities. One result has been the increased outsourcing of activities and performance. This has heightened the role of suppliers ever more.Consequently, in order to maintain competitive in the market and to be able to satisfy the knowledgeable end customer, suppliers must be completely aligned with the core company and its objectives and performances. This goal is only gained through strategic benchmarking towards Supplier Development.With a large number of suppliers to deal with, it won’t be feasible to have partnership relationship with each. The strategic approach is to classify them in a manner suitable for the company and only then start from top of the list setting goals for the most prioritized.Before making any attempt in Supplier Relationship Development, the company must start from within setting the right mindset from top down, inside its own ground. Only then Supplier development will be aligned with the objectives of the company and the program will be integrated and successful.This research sought after ways to develop a strategic and systematic method of dealing with suppliers. This guideline was classified as a step by step map of a Supplier Development program. The study was conducted for Volvo Penta Vara Company, and as part of its Supply Chain Development Program. The findings from the company and literature were compared and analyzed and finally guidelines were developed.This report is the last part of the master’s studies in Industrial Engineering-Logistics at University of Borås. It gave us the opportunity to use what we had learnt during the programme. Considering the broadness of the subject we were after, this report meant a lot of work. However, this was the challenge we wanted and an intriguing journey where we learned a lot along the way.
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Estudo de propriedades de pastas e argamassas cimentícias compostas com vermiculita brasileira (in natura e calcinada). / Study of properties of cementitious pastes and mortars made with Brazilian vermiculite (in natura and calcined).Roberto Antonio Rojas-Ramírez 13 November 2018 (has links)
No processo de beneficiamento da vermiculita é gerado um resíduo fino para o qual atualmente ainda não foi desenvolvida uma aplicação que possibilite a utilização em larga escala. Uma alternativa que vem sendo estudada é a associação com cimento Portland em composições de argamassas e concretos, em função da composição química do resíduo: elevada quantidade de alumínio, silício e magnésio, que podem apresentar interações com o ligante. No entanto, em função da elevada área superficial específica, em comparação ao cimento, sua utilização nas composições pode afetar a demanda de água de amassamento e limitar a sua aplicação. Para tanto, uma alternativa é a calcinação deste resíduo fino, assim como é realizado para outras argilas (caulim, por exemplo), para que a área superficial específica (ASE) seja menor e eventualmente ative propriedades pozolânicas na respectiva argila. Deste modo, neste trabalho foram avaliadas as diversas características de pastas cimentícias após adição de resíduo fino de vermiculita: reação química, formação dos produtos hidratados, propriedades reológicas, tanto após a mistura como ao longo da hidratação. Foi verificado que de forma geral a reação química não é afetada após a adição de vermiculita, embora a formação de aluminatos seja intensificada na composição com maior quantidade de resíduo in natura. Com relação ao seu comportamento no estado fresco, foi observado que a maior ASE do resíduo impacta fortemente as propriedades reológicas das pastas, embora que com um teor de 5% as mudanças sejam menores. Utilizando-se dessas mesmas composições para a avaliação do desempenho no estado endurecido de argamassas, foi verificado que não há efeito sobre essas propriedades até 5% de substituição, independentemente do tratamento térmico empregado. Assim, considerando aspectos econômicos de transporte assim como os custos decorrentes da calcinação, pode-se recomendar a adição de 5% de vermiculita in natura sem comprometer o desempenho dos produtos, embora não se possa precisar com os dados obtidos a sua durabilidade ao longo do uso. / In the process to obtaining vermiculite a fine residue is generated, which does not yet have a large-scale application. An alternative that has been studied is the association with Portland cement in mortar and concrete formulations, as a function of the chemical composition of the residue: high amount of aluminium, silicon and magnesium which may have interactions with the binder. However, the residue has a high specific surface area, in comparison to cement, a fact that can increase the water-demand to mix and limit its application. For this, an alternative is the calcination of this fine residue, as it is done for other clays (kaolin, for example), so that the specific surface area (SSA) is smaller and eventually activates pozzolanic properties in the respective clay. Thus, in this work the various characteristics of cement pastes after addition of vermiculite fine residue were evaluated: chemical reaction, formation of the hydrated products, rheological properties, both after mixing and along the hydration. It was verified that in general the chemical reaction is not affected after the addition of vermiculite, although the formation of aluminates is intensified in the composition with greater amount of in nature residue. Regarding its behaviour in the fresh state, it was observed that the higher SSA of the residue strongly impacts the rheological properties of the pastes, although with a 5% content the changes are minimal. Using these same compositions to evaluate the performance in the hardened state of mortars, it was verified that there is no effect on these properties up to 5% of substitution, regardless of the thermal treatment used. Thus, considering the economic aspects of transport as well as the costs of calcination, it is possible to recommend the addition of 5% of vermiculite in nature without compromising the performance of the products, although it is not possible to determine the its durability during the use.
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Diffusion des dopants dans les dispositifs de la microélectronique : codiffusion de l'arsenic et du phosphore dans le silicium, étude unidimensionnelle et bidimensionnelle.Rodriguez, Nicolas 21 October 2008 (has links) (PDF)
La diffusion des dopants du Si dans les dispositifs de la microélectronique a été étudiée en 1 et 2 dimensions. Les effets de codiffusion de l'As et du P ont été caractérisés dans le but de la fabrication des « sources » et « drains » des dernières technologies de transistors (90 nm). Nous observons une accélération de la diffusion de l'As et du P lorsque ces 2 dopants sont présents en même temps dans le Si. Cet effet, qui dépend principalement de la dose d'As, semble provenir d'une modification des caractéristiques des clusters AsnV et d'un excès de lacunes dans la zone de coexistence. De plus, nous montrons que la diffusion des dopants peut être étudiée en 2 dimensions dans les dispositifs de la microélectronique, en utilisant les techniques de champ proche électriques (SCM, SSRM) et topographique (AFM). Du fait de leurs principes différents, ces techniques sont complémentaires. Elles trouvent une application en métrologie et en analyse de défaillance.
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Avancerade planeringssystem som beslutsstöd vid produktions- och distributionsplanering / Decision support in production and distribution planning using advanced planning systemsAndersson, Jim January 2006 (has links)
<p>Logistik och Supply Chain Management som koncept har fått en ökad uppmärksamhet de senaste åren. Ett föråldrat synsätt på organisationen som en samling vertikala enheter som fungerar autonomt byts ut mot en vision om en flödesorganisation där ett helhetsgrepp om verksamheten och djupare samarbeten med leverantörer och kunder står i fokus. Ökade krav på konkurrenskraft genom effektivisering ställer nya ökade krav på en fungerande planering och styrning av varuflöden och där kan så kallade avancerade planeringssystem (APS) fungera som ett stöd och hjälpmedel. APS för produktions- och distributionsplanering är fortfarande ett nytt och relativt oprövat beslutsstödssystem. De senaste åren har företag som utvecklar affärssystem även börjat utveckla och sälja så kallade APS-moduler som genom sofistikerade matematiska algoritmer och optimeringsfunktionalitet kan stödja styrning och planering av komplexa system såsom försörjningskedjor. Under 2004 genom fördes ett antal strukturförändringar inom utsädesverksamheten hos Svenska Lantmännen, vilket medförde att två produktionsanläggningar och två logistikcenter avvecklades. Bakgrunden till dessa förändringar var överkapacitet och dålig lönsamhet. APS-modulen Movex Supply Chain Planner (SCP) implementerades samtidigt som stöd för huvudplanering för produktgruppen utsäde och planeringen lyftes upp på central nivå. Syftet med denna studie är att utvärdera vilka effekter strukturförändringar i försörjningskedjan och SCP som beslutsstöd vid huvudplanering har haft på totalkostnad och flöden i produktion och distribution. Genom intervjuer, observationer och datainsamling via Lantmännens affärssystem har en analys av totalkostnadsförändringar och förändringar på flöden i distribution och produktion genomförts. Resultaten av studien visar att Svenska Lantmännens utsädesverksamhet har effektiviserats med avseende på totalkostnad genom strukturförändringar och ett avancerat planeringssystem som stöd för en central huvudplanering. Totalkostnaderna för verksamheten har sjunkit med 11,8 miljoner kronor per år vilket motsvarar knappt 13 % samtidigt som försäljningskvantiteten har ökat något vilket ger en totalkostnadsminskning per fakturerad kvantitet på 15 %, eller 133 kronor per ton. Implementeringen av SCP och de investeringar som var nödvändiga vid strukturförändringarna har haft en återbetalningstid på drygt en månad. Lagernivåer i både produktion och logistikcenter har minskat med knappt 50 % vilket tyder på att ett snabbare genomflöde nu har realiserats och att SCP och central styrning har bidragit till denna förändring. Den potential som har identifierats i det nya planeringssystem och beslutsstödssystem som SCP utgör kan, om rätt förutsättningar ges, innebära att ytterligare effektivisering kan åstadkommas i utsädesverksamheten. Främst finns förbättringspotential i sättet att styra och leda verksamheten. Nu när omorganisationen och centraliseringen är genomförd bör stordriftsfördelar och samordningseffekter kunna uppnås. Slutsatser som kan dras ur denna studie är att positiva effekter på genomflöde och lagernivåer och därmed fraktkostnad, produktionskostnad samt lagerkostnad kan åstadkommas med hjälp av avancerade planeringssystem under förutsättning att verksamheten i övrigt bedrivs på ett effektivt sätt.</p> / <p>Logistics and Supply Chain Management as concepts have gained increased attention during the last years. A vision of the supply chain as a holistic construct with close cooperation between the different organisational units has replaced the traditional picture of the supply chain as a collection of vertically organised functional units. Advanced planning systems (APS) can be used as a tool to meet the increasing demands on effectiveness that puts new pressures on swift and efficient planning and control of the supply chain. APS as a decision support system (DSS) for production and distribution planning is still a new and unexplored tool. During the least few years, companies that sell enterprise resource planning systems, have started developing and implementing APS-modules, which by the aid of sophisticated mathematical algorithms and optimization functionality, supports planning of complex systems such as supply chains. In 2004 structural changes were carried out in the seed production network that resulted in the termination of two production units and two central warehouses at the Swedish Farmers Supply and Crop Marketing Association. The background for these changes was overcapacity and therefore poor profitability. The APS Movex Supply Chain Planner (SCP) was implemented in the same time to support master planning for seed in a new centralized planning function. The purpose of this study is to evaluate the effects on total costs and the flow of goods after the structural changes and the implementation of the advanced planning system at the centralised master planning function. A total cost analysis and a flow analysis have been carried out regarding the seed production and distribution. Data have been collected through interviews, observations and the ERP database. The results of the study show that the structural changes and the implementation of the APS have streamlined the production and distribution network regarding the flow of goods, while the total costs have been reduced. Total costs have decreased by SEK 11,8 million per year, or 13 %, while at the same time the quantity of sold units have increased. This results in a total reduction of cost by some 15 %. The investments regarding the structural changes and the implementation of the SCP of have been paid off in just over one month. Furthermore, inventory levels in production facilities and warehouses have been reduced by almost 50 %. This study indicates that the SCP together with the centralized master planning function has contributed to these changes. Nevertheless, a further potential in the use of the SCP has been identified. There are opportunities to even further streamline the seed production network. The conclusions that can be made from this study is that positive effects on throughput and inventory levels and thus transportation, production and inventory cost has been realized with the aid of an advanced planning systems. However, a prerequisite is that the organisation employing the APS is operated effectively.</p>
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ABC+SCM=Sant? / ABC+SCM=True?Dahl, Jonas, Porelius, Jesper January 2006 (has links)
<p>Background:</p><p>Companies of today commonly search to gain competitive advantages throughout different forms of co-operation, one of which is referred to as Supply Chain Management. Although little research has been assigned to the topic of how to manage and control this type of relation, lately a growing number of academics has been arguing that ABC is an appropriate mean of controlling this type of relationships.</p><p>Purpose:</p><p>The purpose of this thesis is to investigate to what degree the ongoing debate on the use of ABC as a mean of control within SCM correspond to the present theories related to ABC and SCM respectively.</p><p>Research method:</p><p>The thesis takes it’s starting point within the literature, meaning that the empirical information consists of published articles in the ongoing debate. This information is put in relation to the original theories concerning both topics.</p><p>Conclusions:</p><p>The results shown in the thesis in some content agrees with the ongoing debate referring to the positive aspects that could result from using ABC as a mean of control within SCM. However the main result of the study is the discovery of a lack of discussion concerning the problems that implementing ABC within SCM might implicate, a fact that we believe contributes to the mainly positive view on using ABC within Supply Chain Management.</p> / <p>Bakgrund</p><p>Företag av idag ingår i allt större utsträckning i någon form av samarbete för att på så vis skapa sig konkurrensfördelar på marknaden, en av dessa samarbetsformer går under beteckningen Supply Chain Management. Hur styrningen i denna typ av relation bör se ut är ett relativt outforskat ämne, dock finns det i dagens forskningsdebatt flera forskare som förespråkar ABC-kalkylering som ett lämpligt styrinstrument för denna typ av relationer.</p><p>Syfte</p><p>Syftet med uppsatsen är att undersöka hur väl den pågående forskningsdebatten gällande användandet av ABC som styrverktyg inom SCM överensstämmer med befintlig teoribildning inom de respektive forskningsområdena.</p><p>Genomförande</p><p>Studien tar sin utgångspunkt i litteraturen, med detta avses att den empiri som studeras består av publicerade artiklar i den aktuella debatten. Informationen ställs sedan i relation till den existerande teoribildningen inom ABC respektive SCM.</p><p>Slutsats</p><p>De resultat som framkommer ur studien visar på att den aktuella debatten i vissa avseenden har rätt i de positiva effekter ett ABC-system skulle kunna generera inom SCM. Men vad studien huvudsakligen kommer fram till är att det i forskningsdebatten saknas en ordentlig problematisering av ämnet, vilket enligt oss också förklarar den övervägande positiva syn som föreligger till användandet av ABC inom SCM.</p>
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