Dissertation submitted in fulfilment of the requirements for the degree Master of Technology: Quality in the Faculty of Engineering at the Cape Peninsula University of Technology / The clothing industry in South Africa is historically well established and caters from basic and low cost products to high-fashion tailormade garments. In 1995, the top five retail chains (Edgars, Wooltru, Pepkor, Foschini and OK) accounted for 58 percent of clothing retail sales. Research on quality management has shown that quality management programmes are not effectively utilised within small clothing manufacturing firms in the Western Cape, The result of this - poor goods and services - has been highlighted. This leads to useful insight into critical aspects pertaining to customer satisfaction and quality service delivery.The research problem researched within the ambit of this dissertation reads as follows: “Quality management programmes are not effectively utilised within small clothing manufacturing firms in the Western Cape, resulting in poor goods and services being produced”. The primary research objectives of this study are the following:  To identify key drivers underpinning complaints in small clothing manufacturing firms in the Western Cape, in terms of service delivery.  To identify the benefits of using quality management tools and techniques, used currently by small clothing manufacturing firms.  To determine if small clothing manufacturing firms have a strategic focus on the quality of a product that they produce.  To identify a mechanism that can be deployed to promote the application of a quality management system.  To identify the benefits of implementing quality management systems within a small clothing manufacturing firm.Reciprocally, the research question, which forms the crux of the research, reads as follows: “What mechanisms can be deployed to promote the application of quality management systems in the Western Cape, thus leading to an improvement of goods and services?”The application of quality management tools and techniques, such as statistical quality control and quality function deployment, has been researched in the small clothing manufacturing sector. The research leads to an improvement in the current state pertaining to quality management programmes not being effectively utilised within small clothing manufacturing firms. Mechanisms to be deployed to promote the application of quality management systems will also be identified, possible solutions found to customer complaints and problem areas addressed. In addition, the research leads to improved quality of goods and services being produced resulting in satisfied customers.

O trabalho apresenta o sistema de apoio à decisão - SAD, projetado especificamente para pequenas indústrias. A pesquisa concentrou-se em parte no estudo das disciplinas envolvidas no tema análise econômico-financeira de empresas, de forma a recuperar as teorias e conceitos mais pertinentes, para, numa segunda etapa, aplicá-las ao projeto e implementação de um sistema de apoio às decisões de pequenas indústrias. O sistema de apoio à decisão - SAD foi concebido em parceria com 107 empresas de São Paulo, com o objetivo de realizar, de forma acurada e rápida, várias análises de apoio à tomada de decisões, entre as quais destacam-se as seguintes: análise das relações custo - volume - lucro (CVL); análise por taxa-alvo de retorno; cálculo de preços (orçamentos); análise econômica de seleção de produtos e de terceirizações de produtos, subconjuntos e operações. Além de específicas análises de administração financeira, outras relativas ao planejamento da produção são também colocadas à disposição pelo SAD, como é o caso do planejamento de materiais e de subconjuntos - MRP-I, do planejamento de capacidade para operações e máquinas - CRP, e do diagrama De-Para para apoiar arranjo físico, entre outras. O sistema tem oferecido apoio a uma série de tomadas de decisões em pequenas indústrias do Estado de São Paulo, com efetiva melhoria dos seus resultados econômico-financeiros. / This study presents a decision support system - simplified in portuguese as SAD, specifically designed to small manufacturing companies. The research concentrated partly on the study of the disciplines involved in economic-financial analysis of companies, in way to recover the theories and more pertinent concepts, for, in a second stage, to apply them to the project of a decision support system of industries of small load. The SAD was conceived and validated in partnership with 107 small manufacturing companies of São Paulo. It uses Managerial Accounting and Microeconomic models as long as Industrial Engineering methods. The research priorizes practical relevant managerial issues. The SAD was designed to realize accurately and rapidly several analysis to support decision making. The following analysis were highlighted: profit-cost-volume, target rate of return, pricing, products\' selection mix and make-or-buy decisions. Besides specifically financial management analysis, others relative to production planning were made available by the SAD, as materials requirements planning (MRP), capacity requirements planning (CRP), and the \"Chart of weighted values\" that supports lay out. The decision support system - SAD offered decision support to several small manufacturing companies, with effective improvement in their economical, financial and operational results.

O trabalho apresenta o sistema de apoio à decisão - SAD, projetado especificamente para pequenas indústrias. A pesquisa concentrou-se em parte no estudo das disciplinas envolvidas no tema análise econômico-financeira de empresas, de forma a recuperar as teorias e conceitos mais pertinentes, para, numa segunda etapa, aplicá-las ao projeto e implementação de um sistema de apoio às decisões de pequenas indústrias. O sistema de apoio à decisão - SAD foi concebido em parceria com 107 empresas de São Paulo, com o objetivo de realizar, de forma acurada e rápida, várias análises de apoio à tomada de decisões, entre as quais destacam-se as seguintes: análise das relações custo - volume - lucro (CVL); análise por taxa-alvo de retorno; cálculo de preços (orçamentos); análise econômica de seleção de produtos e de terceirizações de produtos, subconjuntos e operações. Além de específicas análises de administração financeira, outras relativas ao planejamento da produção são também colocadas à disposição pelo SAD, como é o caso do planejamento de materiais e de subconjuntos - MRP-I, do planejamento de capacidade para operações e máquinas - CRP, e do diagrama De-Para para apoiar arranjo físico, entre outras. O sistema tem oferecido apoio a uma série de tomadas de decisões em pequenas indústrias do Estado de São Paulo, com efetiva melhoria dos seus resultados econômico-financeiros. / This study presents a decision support system - simplified in portuguese as SAD, specifically designed to small manufacturing companies. The research concentrated partly on the study of the disciplines involved in economic-financial analysis of companies, in way to recover the theories and more pertinent concepts, for, in a second stage, to apply them to the project of a decision support system of industries of small load. The SAD was conceived and validated in partnership with 107 small manufacturing companies of São Paulo. It uses Managerial Accounting and Microeconomic models as long as Industrial Engineering methods. The research priorizes practical relevant managerial issues. The SAD was designed to realize accurately and rapidly several analysis to support decision making. The following analysis were highlighted: profit-cost-volume, target rate of return, pricing, products\' selection mix and make-or-buy decisions. Besides specifically financial management analysis, others relative to production planning were made available by the SAD, as materials requirements planning (MRP), capacity requirements planning (CRP), and the \"Chart of weighted values\" that supports lay out. The decision support system - SAD offered decision support to several small manufacturing companies, with effective improvement in their economical, financial and operational results.

Doctor of Philosophy / Department of Educational Leadership / W. Franklin Spikes / The purpose of this study was to identify the informational resources used by small manufacturing owners who were in the NAICS 336 sector of manufacturers in Sedgwick County, Kansas, and determine which are most helpful to the owner in managing their business. Prior studies have utilized all small businesses and have not examined industry specific information gathering. A qualitative method was used in the study using a semi-structured interview process to provide in-depth information from the perspective of the small manufacturing owner. The semi-structured interview identified the information resources used by small manufacturing owners in managing their business and the level of helpfulness those resources had for them. Ten small manufacturers whose owner was on site and employed from 20-100 employees were used in the study. Informal resources were most often used by this group of manufacturers. The Internet was identified by the manufacturers as the most important and useful resource to managing their businesses. The small manufacturers used multiple resources to manage their business and rarely relied on only one resource of information whether it was for financial, management, marketing/sales or benchmarking information. Formal sources of information such as colleges, trade schools and seminars were less frequently used. Nonformal resources which were mostly governmental and included the Small Business Association, Small Business Development Center, Manufacturing Extension Partnerships, SCORE, local and federal government resources were rarely used by this group of manufacturers.

This thesis puts focus on the points where organisations perceive, translate and implement a new organisational idea, and the implementation and translation of one specific efficiency method is studied. We have looked at how a group of small manufacturing companies have implemented an efficiency method (Efficient production/Lean Production) and how they have translated it to fit their own organisation. The authors were interested in finding out both about the challenges and the positive outcomes of implementing an efficiency method in a company. While getting to know more about the subject, the translator’s (the person responsible of implementing the method into the own organisation) role and importance to the implementation became more interesting. In cooperation with a Host Company (HC), a decision was made to study a group of small manufacturing companies who had all participated in one of HC’s programs, Lean School for Small Companies. To be able to make generalisations from the results, a multiple-case study was carried out. To fulfil our purpose and gain a somewhat objective understanding of the processes of implementation we decided that it was necessary to interview two people from each company, one that had attended the Lean School and one who did not, but was directly affected by the efficiency method in daily work. The empirical findings were analysed in the light of the theoretical ideas we found about implementation of efficiency methods and translation of organisational ideas. The results of the study were in many aspects consistant with the theories found on the subject. The processes of an implementation is complex and are affected by the factors commitment of leaders, problems or obstacles, the translators role and ability to manage the translation process and, furthermore, by knowledge input.

<p>This thesis puts focus on the points where organisations perceive, translate and implement a new organisational idea, and the implementation and translation of one specific efficiency method is studied. We have looked at how a group of small manufacturing companies have implemented an efficiency method (Efficient production/Lean Production) and how they have translated it to fit their own organisation.</p><p>The authors were interested in finding out both about the challenges and the positive outcomes of implementing an efficiency method in a company. While getting to know more about the subject, the translator’s (the person responsible of implementing the method into the own organisation) role and importance to the implementation became more interesting. In cooperation with a Host Company (HC), a decision was made to study a group of small manufacturing companies who had all participated in one of HC’s programs, Lean School for Small Companies.</p><p>To be able to make generalisations from the results, a multiple-case study was carried out. To fulfil our purpose and gain a somewhat objective understanding of the processes of implementation we decided that it was necessary to interview two people from each company, one that had attended the Lean School and one who did not, but was directly affected by the efficiency method in daily work. The empirical findings were analysed in the light of the theoretical ideas we found about implementation of efficiency methods and translation of organisational ideas.</p><p>The results of the study were in many aspects consistant with the theories found on the subject. The processes of an implementation is complex and are affected by the factors commitment of leaders, problems or obstacles, the translators role and ability to manage the translation process and, furthermore, by knowledge input.</p>

Background - Swedish trade and industry primarily involves small corporations, including small manufacturing corporations. Currently, most costing models that are used are based on studies accomplished at large corporations. This conveys to the fact that product costing that occurs at small manufacturing corporations is based on all complexities that large corporations bring, which rarely match with small corporations. It occurs that small manufacturing corporations unconsciously rely on incorrect information that has been calculated based on great corporations’ product costing. Product costing is an important part in finance control and is used in order to determine costs that are allocated to the products of the corporation. Purpose - This study investigates how product costing can be adjusted to small manufacturing corporations and how this adjustment can help these corporations to achieve increased cost awareness, which is also the aim of this study. Methodology - In order to achieve the aim a case study has taken place at Diac Metal AB. The approach to this has been abductive. Main focus has been on the varnish process at Diac and its product costing. Findings - By identifying material and information flow a profound understanding of the process activities and its potential cost driver has been achieved. The identification of material and information flow combined with the costing model that has been created on the basis of the facts; competition situation, need for information and experience have made it possible to answer the aim of this study. Conclusion - The conclusion is that visualization of material and information flow enables identification of potential cost drivers that are used when establishing an utter cost allocation. An utter cost allocation is the reason to the fact that increased cost awareness can be achieved, which is a crucial fact in order to achieve growth and profitability.

No / Organisational learning is often presented as one way in which firms may respond to increasingly competitive market conditions by managing their knowledge assets in more effective ways. Although theoretically and conceptually plausible, there is limited empirical evidence, particularly from smaller firms, in support of this view. This study aims to provide some evidence that links organisational learning and performance. Extant theory suggests that organisational learning may range from a passive orientation (working within a current paradigm) to an active orientation (questioning a current paradigm) at both the individual and the collective levels. This study examines the learning orientations of 300 smaller manufacturing and service firms in terms of an active¿passive learning construct. The results suggest that higher-growth manufacturing firms have a more active learning orientation. These firms make greater use of knowledge assets than do their lower growth counterparts, and this may have important implications for the management of learning in smaller manufacturing firms.

An investigation of the product life cycle concept as an instrument in marketing decision-making for selected small organisations in South Africa. The product life cycle concept is currently a dominant component of marketing theory. There is however much criticism on and doubt about the applicability of the product life cycle concept as a marketing decision-making instrument. No evidence exists of the efficacy of the product life cycle concept as an instrument to develop marketing strategy. The purpose of the study was to test the underlying theory of the product life cycle concept with the primary objective of establishing what the use and practical value of the product life cycle concept is in making marketing decisions in small manufacturing and dealer organisations. The main focus was to test the ability of marketing decision-makers in small manufacturing and dealer organisations to associate their application and use of the product life cycle concept with Kotler's assumptions on the identified marketing characteristics, described marketing objectives and proposed marketing strategies. A major finding was that small organisations tended to display a marketing knowledge level that was not in total unison with the existing marketing theory. Another important conclusion of the study was that the current product life cycle concept theory needs to be broadened to include strategies on the expanded marketing mix (people, processes and physical evidence). Apart from the different use and application by marketing decision-makers in small organisations in South Africa the product life cycle concept theory has potential as a strategic tool and a high likelihood for its future use as a marketing decision-making instrument. / Dissertation (DCom)--University of Pretoria, 2003. / Marketing Management / DCom / Unrestricted

Bakgrund: Tillverkningsindustrins små företag utgör en stor andel av de totala företagen i Sverige, och branschen omsätter näst mest i landet. Tillverkningsbranschen står även för det största förädlingsvärdet. Det finns stor utvecklingspotential för dessa mindre företag när det gäller tillväxt, och ökad tillväxt skulle gynna såväl det lokala som nationella samhället. Förbättrad kunskap inom ekonomistyrning kan vara en väg till ökad tillväxt, men forskningen inom ämnet är skral när de kommer till små företag då den främst utgått empiriskt ifrån stora företag. Således saknas en helhetssyn över kunskaperna i tillverkningsindustrins små företag samt vad som förklarar dessa kunskaper.  Syfte: Att fördjupa förståelsen för ekonomistyrning bland mindre tillverkningsföretag genom att undersöka vilka ekonomistyrningskompetenser som är mer eller mindre frekventa i tillverkningsföretag med årlig omsättning mellan 5–20 miljoner kronor. Studien ämnar även undersöka vad som kan förklara de nuvarande ekonomistyrningskunskaperna.  Genomförande:  Det empiriska materialet samlades in via enkäter som undersökte företagsstruktur, självskattade kunskaper inom ekonomistyrning, framtida behov samt planerat tillvägagångssätt för att förbättra kompetenser inom ekonomistyrning. Enkäten skickades ut till över 800 respondentföretag. För att analysera empiriska data användes statistiska analysmetoder.     Slutsatser: Mindre tillverkningsföretag anser sig ha goda kunskaper inom de finansiella delarna av ekonomistyrning, relativt goda kunskaper inom de organisatoriska delarna och mindre goda kunskaper inom de kulturrelaterade delarna. Studien identifierar tre faktorer som genom underliggande strukturer förklarar företagens ekonomistyrning. Ett statistiskt signifikant samband har funnits mellan ledningsgruppens utbildningsnivå och förklaring av kunskaper inom en av de tre faktorerna. / Background: The manufacturing industry's small companies make up a large proportion of the total companies in Sweden, and the industry has the second highest turnover in the country. The manufacturing industry also stands for the greatest value added. There is room for development for these smaller businesses in terms of growth, and increased growth would benefit both local and national society. Improved management control competencies may be a path to increased growth, but research on the subject is scant when it comes to small companies, as it has primarily been empirically based on large companies. Thus, a holistic view over the knowledge structure in the manufacturing industry's small companies is lacking, as well as what explains their competencies.   Objective: Deepening the understanding of management control within smaller manufacturing companies by examining which management control competencies are more or less frequent in manufacturing companies with annual sales of between SEK 5-20 million. The study also intends to investigate what might explain their current knowledge within management control.  Design: The data was collected via surveys that examined company structure, self-assessed knowledge in management control and future competence need regarding management control. The survey was sent to more than 800 respondent companies.   Conclusion: Smaller manufacturing companies consider themselves to have good knowledge in the financial and organizational parts of management control and less knowledge in the culture-related management control. The study identifies three factors that explain the financial management of companies through underlying structures. A statistically significant relationship has been found between the management group's level of education and the explanation of knowledge within one of the three factors.