Purpose – The practical purpose of the study is to find an efficient logistics solution that takes in to consideration the cost, delivery performance and delivery quality for a furniture manufacturer. To fulfil the purpose three objectives have been formulated: To map a furniture manufacturer’s logistics flows and identify any potential wastes. To present an efficient logistics solution for a furniture manufacturer operating in the Nordic countries. To investigate the effect of outsourcing on delivery performance and delivery quality for a furniture manufacturer. The academic purpose of the study is to investigate if existing theories in Lean and value stream mapping can be applied to logistics flows to map and improve efficiency. This is fulfilled by achieving the first two objectives stated above. Method – In order to achieve the purposes literature studies have been conducted in order to give a theoretical background on the subject. A case study was conducted in order to test the theories against empirical data gathered at a furniture manufacturer. The empirical data was gathered by interviews and document studies. Findings – The furniture manufacturer’s logistics flows were mapped and evaluated using an improvement model from the Lean theory. The mapping identified a number of wastes and areas of improvement. A future state with a more efficient flow could then be stated. In order to implement the future state some logistics activities may need to be outsourced to a third party. By using evaluation tools a supplier may be selected without negative impact on delivery performance or delivery quality. Implications – The study has shown that methods for value stream mapping can be used in more areas than practiced today. By using Lean tools companies can identify wastes within their logistics processes and thereby achieve a more efficient management. Limitations – The scope of the study is relatively limited and for a more generalisable result additional flows at the studied company as well as other companies would have to be studied. When mapping logistics flows at international corporate groups a common strategy for streamlining flows is important already at the beginning of the improvement. The study was conducted at a distribution centre in Sweden and no consideration was taken to other parts of the group. Transports has traditionally been regarded as a non-value adding activity but in order to conduct the study transports had to be defined as value adding since distribution of products is necessary. / Syfte – Studiens praktiska syfte är att finna en effektiv logistiklösning som tar hänsyn till kostnader, leveransprecision och leveranskvalitet för ett företag inom möbelbranschen. För att uppnå syftet har tre delmål formulerats: Att kartlägga ett möbelföretags logistikflöden och identifiera eventuella slöserier. Att ta fram en effektiv logistiklösning för ett möbelföretag med tillverkning i nordiska länder. Att utreda påverkan på leveransprecision och leveranskvalitet vid outsourcing av logistikverksamhet hos ett möbelföretag. Studiens akademiska syfte är att undersöka om befintliga teorier inom Lean och värdeflödesanalys kan tillämpas för att kartlägga och förbättra effektiviteten i logistikflöden. Detta uppfylls genom att uppnå de första två delmålen formulerade ovan. Metod – För att uppnå syftena har litteraturstudier använts för att lägga en teoretiskt grund inom ämnet. Vidare genomfördes en fallstudie för att testa teorierna mot empiri insamlad hos ett fallföretag inom möbelbranschen. Empirin bestod av intervjuer och dokumentstudier. Resultat – Fallföretagets logistikflöden kartlades och utvärderades med hjälp av en förbättringsmodell från teorin. Kartläggningen visade på ett antal slöserier och förbättringsområden i flödet. Ett önskat framtida läge med ett effektivare flöde kunde därefter ritas upp. För att kunna genomföra det önskade framtida läget kan vissa logistikaktiviteter behöva outsourcas till en tredje part. Genom att använda verktyg för utvärdering kan leverantör väljas utan negativ påverkan på leveransprecision och leveranskvalitet. Implikationer – Studien har visat att metoder för värdeflödesanalys kan användas inom fler områden än vad som görs idag. Med hjälp av de verktyg som finns inom Lean kan företag synliggöra slöserier inom sina logistikprocesser och därmed få en mer effektiv hantering. Begränsningar – Studiens omfattning är relativt begränsad och för ett ännu mer generaliserbart resultat skulle fler flöden hos fallföretaget samt hos andra företag behöva studeras. Vid kartläggning av logistikflöden hos internationella koncerner är en gemensam strategi för att effektivisera flödena viktig redan vid starten av förbättringsarbetet. Studien är genomförd vid en logistikcentral i Sverige och hänsyn har inte tagits till övriga delar i koncernen. Transporter har i klassisk värdeflödesanalys betraktats som en icke värdeskapande aktivitet men för att kunna genomföra studien har de behövt lyftas till att vara en värdeskapande aktivitet som är nödvändig för att distribuera företags produkter.

Throughout history companies have come to realize the importance of work revolving quality in order to remain competitive on the market. Process development is a natural part of quality management. There exists several different philosophies and tools to make use of in this work, examples are Lean Production and Six Sigma. The state of research of the programs are well studied, but the combination of Lean and Six Sigma's work methodology DMAIC has many unknowns. The objective with this study has been to integrate Lean with DMAIC. The study's purpose has been to investigate whether DMAIC is consistent with theories about Lean. The question this study tried to answer is how Lean-DMAIC can be used to minimize inconsistencies in flow of information in a global production company. The purpose of this paper has mainly been answered with the aid of the literature study. The question at issue has mainly been answered by the case study. The objective has been answered with a combination of the case- and literature study. The work procedure is based on DMAIC´s methodology, while Lean provided the tools for success in combination with the philosophy´s train of thought that permeate the work. The results of the study illuminated that Lean-DMAIC works in a simultaneous fashion in order to find inconsistencies in existing flows of information; with these results the study's question has been answered. By the end of the study it was possible to ascertain that a better question for this particular study would have been how Six Sigma is consistent with Lean, as DMAIC is a method, thus they cannot be directly compared. In this study, DMAIC provided the step-for-step method for how to model the work and in what manner the process was examined. Lean on the other hand provided the right tools and the train of thought in order to succeed. This culminated in that several improvement measures could be produced based on the study's results. / Företag har under historiens gång kommit att förstå vikten av kvalitetsarbete för att vara konkurrenskraftiga på marknaden. Processutveckling är en naturlig del av kvalitetsarbete och det finns olika filosofier och verktyg tillgängliga för ändamålet, exempelvis Lean Production (Lean) och Sex Sigma. Forskningsläget av dessa program är välstuderade, men kunskapen om kombinationen av Lean och Sex Sigmas arbetsmetodologi Define-Measure-Analyze-Improve-Control (DMAIC) är lägre. Målet med undersökning är därför att integrera Lean med DMAIC och syftet är att utreda huruvida DMAIC är konsistent med teorier om Lean. Studiens frågeställning har varit hur Lean-DMAIC kan användas för att minimera avvikelser i informationsflöden i ett globalt produktionsföretag. Syftet uppnås med hjälp av en litteraturstudie, frågeställningen besvaras med hjälp av en fallstudie och målet med en kombination av studierna. Fallstudiens arbetssätt baseras på DMAIC som metodologi för arbetets struktur, medan Leans filosofi genomsyrar arbetet samtidigt som dess verktyg utnyttjas. Resultatet visade att Lean-DMAIC fungerar simultant, både teoretiskt och praktiskt, för att upptäcka avvikelser i informationsflöden. Därmed har undersökningens mål uppfyllts. Efter studien gick det att konstatera huruvida en bättre frågeställning hade varit hur Sex Sigma är konsistent med Lean, eftersom DMAIC är en metod framför filosofi. DMAIC gav steg-för-steg metoden för hur arbeten utformades och processen undersöktes, medan Lean gav verktyg och rätt tankesätt för att lyckas. Detta resulterade i förbättringsåtgärder åt företaget där fallstudien genomfördes.

För att upprätthålla sin konkurrenskraft krävs det idag att ett fokus läggs på att ständigt förbättra sina processer inom organisationen. Detta faller sig logiskt, men att ta fram underlag för vilka förbättringsåtgärder som bör implementeras till processen kan vara svårt. Syftet med denna studie är att undersöka hur value stream mapping (VSM) tillsammans med diskret händelsestyrd simulering (DES) kan användas inom lastningsprocesser hos hamnliggande logistikverksamheter för att kartlägga processen, identifiera flaskhalsar samt att undersöka det teoretiska utfallet vid implementation av potentiella förbättringsåtgärder. Svaret på detta genererades via en fallstudie på SCA Logistics där en lastningsprocess analyserades från ett av deras lager som start till slutet av processen när produkten är lastad på ett fartyg. Först skapades en VSM samt en DES-modell av nuläget. Nulägets VSM bidrog till en översikt över den aktuella processen och till att validera DES-modellen. Därefter med Lean-principer som grundpelare och med hjälp av intervjuer kunde tre förbättringsåtgärder identifieras. Dessa förbättringsåtgärder applicerades till DES-modellen en i taget för att undersöka hur de påverkar systemet. De två framstående förbättringsåtgärderna testades även ihop. Resultatet visade på att processen blev mer effektiv, i form av kortare ledtid, och två nya VSM togs fram för att bidra med ytterligare visualiserande information. Åtgärderna har andra spärrar i praktiken som inte visas via varken DES eller VSM såsom höga kostnader eller hinder i lagerförhållanden. Undersökningen ledde till den slutsatsen att VSM kan användas som komplement till DES för att bidra med ett teoretiskt underlag för huruvida en förbättringsåtgärd bör implementeras. Som rekommendation bör även en kostnadsnyttoanalys genomföras för att undersöka huruvida nyttan uppväger för kostnaden.

Globalisering och ökad teknikutveckling samt ökade kundkrav sätter nya krav på la-gerfunktionen. Som ett resultat av detta finns ett behov för företag att arbeta med att förbättra sitt nuvarande lagerarbete. Syftet med denna studie är att undersöka ar-betet på ett råvaru- och färdigvarulager och skapa en modell för ett effektivt lagerarbete inom textilindustrin. Utifrån dessa aspekter syftar arbetet till att skapa en modell för ett effektivt lagerarbete på ett företag inom textilindustrin i Jämtland som har lagerfunktion placerad separat från resten av verksamheten. Med hjälp av observationer och intervjuer samt med genomgång av litteratur har verktyg som Plan-Do-Check-Act (PDCA), Value Stream Mapping (VSM) och aspekter gällande lagerplacering lyfts fram vid skapandet av en modell. Modellen har även tagit hänsyn faktorer för en effektiv lagerverksamhet samt hinder för implementering av förändringar. Faktorer såsom ledningens engagemang, motivation samt hinder i form av en brist av en känsla av sammanhang lyfts fram. En modell presenteras som kan använ-das av företaget samt andra företag i liknande situation. / Globalization, an increasing amount of technology development and higher customer needs put new demands on companies warehousing function. As a result, there is a need for companies to work to further improve their current warehouse processes. The purpose of this paper is to create a model for efficient warehouse operations at a company operating within the textile industry in Jämtland that has stor-age function placed separately from the rest of the business. With the help of observations and interviews as well as a literature review, tools such as Plan-Do-Check Act (PDCA), Value Stream Mapping (VSM), and inventory placement aspects have been highlighted in the creation of a model. The model has also taken into account factors for efficient warehouse operations as well as barriers to implementation of changes. Factors such as management's commitment and motivation as well as obstacles in the form of a lack of a sense of coherence are highlighted. A model is presented that can be used by the company and other companies in similar situations.

Submitted by Divisão de Documentação/BC Biblioteca Central (ddbc@ufam.edu.br) on 2018-04-19T18:20:33Z No. of bitstreams: 2 license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) Dissertação_Diego_de_Araújo_Batista_2017.pdf: 2582856 bytes, checksum: 8812e2eda5ca6ff0c83dfc1fb96c00b2 (MD5) / Approved for entry into archive by Divisão de Documentação/BC Biblioteca Central (ddbc@ufam.edu.br) on 2018-04-19T18:20:45Z (GMT) No. of bitstreams: 2 license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) Dissertação_Diego_de_Araújo_Batista_2017.pdf: 2582856 bytes, checksum: 8812e2eda5ca6ff0c83dfc1fb96c00b2 (MD5) / Made available in DSpace on 2018-04-19T18:20:45Z (GMT). No. of bitstreams: 2 license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) Dissertação_Diego_de_Araújo_Batista_2017.pdf: 2582856 bytes, checksum: 8812e2eda5ca6ff0c83dfc1fb96c00b2 (MD5) Previous issue date: 2017-12-13 / Society expect that research from public universities contribute with the economic development from the country. It is possible to ampliated the quantity of the register of Intellectual Property (IP) and of Technology Transfer (TT) in the universities of the country, based on the technical-scientific body and the researches focus to produce innovative results with added value to the clients. The course of Design from Universidade Federal do Amazonas (UFAM) was chosen because of it profile attached to innovation, because it develops innovative researches and has courses that approach the theme of IP, Innovation and product management. The main objective is to analyze the current flow of the development of undergraduate thesis from Design Department to elaborate a propose, and an action plan that implement a new flow that add value to this process to potentiate the production of innovations. The methodology used was descriptive, it was a qualitative research, the means was bibliographic, documental, and it used the case study method. The study objects were the content of undergraduate thesis, that were analyzed according to current IP legislation classifying according to its register potential. In the previous analysis we obtained a sample of 20 (76.92% of monographs available) monographs with the potential of registration in intellectual property, out of a total of 26 available from the years 2015 and 2016. The research analyzed and develop, using the Value Stream Mapping a map of the current state of the construction process of undergraduate thesis. This map was validated by Design course coordinator which contributed with recommendations of necessary adjustments. It was identified some wastes and problems of current flow, and as result of the research there is presented a propose of action plan 5W1H to overcome these problems. The main enhancements of the future flow will be the evaluation of the results and its potential to become PI e TT before, during and after the conclusion of the undergraduate thesis, greater use of the research results and a better interaction between the Design course and the potentials clients. / A sociedade espera das universidades públicas pesquisas que contribuam com o desenvolvimento econômico do país. É possível ampliar a quantidade de registro de Propriedade Intelectual (PI) e de Transferência de Tecnologia (TT) nas universidades do país, com base no corpo técnico-científico e no foco das pesquisas para produzir resultados inovativos com valor agregado aos clientes. O curso de Design da Universidade Federal do Amazonas (UFAM) foi escolhido devido ao seu perfil ligado a inovação, pois desenvolve pesquisas inovativas e possui matérias que abordam o tema de PI, Inovação e gestão de Produtos. O objetivo geral é analisar o fluxo atual de desenvolvimento de TCC’s do Departamento de Design para a elaboração de uma proposta e um plano de ação que implemente um novo fluxo que agregue valor a este processo a fim de potencializar a produção de inovações. A metodologia adotada foi descritiva, de natureza qualitativa; quanto aos meios, bibliográfica, documental, e o uso do método de estudo de caso. O objeto de estudo foi o conteúdo das monografias, que foram analisadas com base na legislação vigente de PI classificando-as de acordo com o potencial de registro. Na análise prévia obteve-se amostra de 20 (76,92% das monografias disponibilizada) monografias com o potencial de registro em propriedade intelectual, de um total de 26 disponibilizadas dos anos de 2015 e 2016. A pesquisa analisou e desenvolveu, por meio do Value Stream Mapping um mapa do estado atual do processo de construção de trabalhos de conclusão de curso. Este mapa foi validado pelo coordenador do Curso de Design que contribuiu com recomendações de ajustes necessários. Foram identificados desperdícios e problemas do fluxo atual, e como resultado da pesquisa há uma proposta de plano de ação 5W1H para superar esses problemas. Os principais aprimoramentos do fluxo futuro serão a avaliação dos resultados e o seu potencial de se tornar PI e TT antes, durante e após a conclusão dos TCC’s, um maior aproveitamento dos resultados das pesquisas e melhor interação entre o curso de Design e os potenciais clientes.

Effective and reliable delivery of services provides long-term performance to an organization. Inorder to create effective and reliable deliveries, activities that do not create value for the customer,namely the wastes, need to be reduced or eliminated. Value Stream mapping is a Leanmanagement tool that aims to clean processes from the wastes. With this as a starting point, studieshave previously been conducted to customize the tool for use on service processes. The studyresulted in Service value stream management, a model implemented in six steps. When the modelis applied in service processes, there is a wide variety of problems that may occur, it is therefore considered not possible to collect all problems in order to provide suggestions for improvements. This study aims to investigate whether the tool can be modified to better suit an internal serviceprocess in the pulp and paper industry. The literature review that has been conducted, revealedthat the existing model does not contain certain, according to the theory, important elementsadapted for Lean service. Beside the waste and tools that the model already consists of, fourrelevant wastes and twelve tools were found during the literature review. Other interestingcomponents that emerged through the literature review, were the views of what an organizationshould learn about and how successes should be measured. In order to fulfill the purpose of ourstudy, the Lean tool Service value stream management, was tested with the additions found duringthe literature review. The test was conducted at an internal service process at a case company tosee if there is evidence to add or remove some of the new wastes, tools or components to themodel. At the case company, data was collected through interviews and observations as well asthrough a survey. The study resulted in the 5K-model which consists five steps to eliminate andreduce wastes. With this model, organizations in the pulp and paper industry should be able tocreate higher efficiency in their internal service processes. To visualize and measure efficiency, amathematical formula was developed that could be considered useful even outside the 5K model.

Lean production is one of the proven approaches for identifying and eliminating the activities that do not add value to the customers and delivering and provide the best possible quality service to customers. Implementation of lean is deemed to be feasible in any organization regardless of its size or industry background. For initiating lean in an organization there are many tools, techniques and approaches that are available. Value Stream Mapping (VSM) is one such tool that is touted as cost-effective and easy to be implemented. This thesis proposes to conduct Value Stream Analysis (VSA) at at e-commerce (online) department at the case company to understand their material and information flows by analyzing the current state and develop implementable solutions to improve the overall productivity of the online deliveries. The tasks to perform are: · To map the current state value stream. · To identify wastages and propose solutions to eliminate them. · To provide productivity improvement proposals. A mix of quantitative and qualitative methods were used in this study for data collection and data analysis. This project, which is designed as a longitudinal case study that pri-marily focuses on gathering accurate, real-time data related to the product family, and on drawing a visual representation of the current materials and information flow. VSM has been implemented and the data were analysed. The results obtained from this study concludes that, VSM is an appropriate technique to initiate lean ways of work in larger firms that lacks sufficient knowledge and experience on lean. In addition to it, produc-tivity improvement proposals provided in this study are considered to be key factors in initiating lean transformation in an organization from a technical point of view while, management support and acceptance of change is necessary from an organizational point of view. This thesis will be useful to researchers, professionals and others con-cerned subject to understand the significance of value stream mapping in larger e-com-merce logistic firms.

Titel: Kostnadskalkylering för lean-företag – En systematisk litteraturstudie Författare: Max Börjesson Handledare: Helena Forslund Examinator: Elin Funck Lärosäte: Ekonomihögskolan vid Linnéuniversitetet i Växjö Kurs: Examensarbete i controller för Civilekonomprogrammet Nyckelord: lean, kostnadskalkylering, standardkostnader, activity based costing, ABC, value stream costing, VSC. Bakgrund och problemformulering: lean är en filosofi som fått stort genomslag. Samtidigt kräver användandet av filosofin anpassningar, bland annat i företags kostnadskalkylering. I den befintliga forskningen är det inte tydligt vilken forskning som faktiskt passar bäst för företag som använder lean. Syfte: Syftet med studien är att kartlägga forskningen om kostnadskalkylering tillsammans med lean, samt utreda vilket av verktygen för kostnadskalkylering som passar bäst för företag som använder lean. De verktygen som undersöks är standardkostnader, ABC och VSC. Metod: metoden är baserad på en systematisk litteraturstudie, kompletterat med ett teorikapitel. Slutsats: studien visar att kostnadskalkylering för lean-företag är ett område som fått ett ökat intresse sedan år 2002. Den identifierade litteraturen kommer framförallt från Europa och Nordamerika. Standardkostnader används ofta som en jämförelse till andra verktyg, medan activity based costing och value stream costing ofta har en mer central roll i studier. I studien har få fördelar med standardkostnader identifierats. Både activity based costing och value stream costing framstår som lämpliga, utifrån den litteraturen som finns idag. / Title: Lean Cost Accounting – A Systematic Literature Review Author: Max Börjesson Tutor: Helena Forslund Examiner: Elin Funck Institution: School of Business and Economics, Linnaeus University, Växjö Course: Degree Project in Controlling, The Business Administration and Economics Programme, 4FE18E. Keywords: lean, cost accounting, standard costing, activity based costing, ABC, value stream costing, VSC. Background and problem discussion: the interest for lean has been great. Implementation of lean requires companies to make adoptions. One of the adoptions that needs to made is in the cost accounting. The current literature has not identified what the best method for lean companies is. Purpose: the purpose of this study is to identify the existing research about cost accounting for lean companies, and to examine the method that fits lean companies the best. The tools used are standard costing, activity based costing and value stream costing. Method: A systematic literature review is used in this study. Conclusion: This study shows that the interest for cost accounting for lean companies has developed since 2002. The identified literature is primarily from Europe and North America. Standard costing is often used for comparisons with other tools. Activity based costing and value stream costing have a more central role in studies when they are used. This study has not identified any benefits of using standard costing, while both activity based costing and value stream costing seem to be useful.

In today's market, many companies find themselves in a situation where customers place higher demands on companies. This is a challenge for companies to meet these demands effectively, one way to do it is to implement Lean which can lead to increased productivity, lower costs and better quality. One of the most effective and important tools for streamlining production within Lean is value stream mapping, which identifies the most important activities where they are categorized as value-creating, non-value-creating and waste. There is a clear trend for companies to implement new ways of working that focus on reducing non-value-creating activities. However this can lead to an increased workload, where repetitive tasks are performed at a higher rate without break or variations. However, there is still lack of a knowledge addressed in research and studies on manufacturing organizations, which have contributed to the development of various models for conducting value stream mapping that take ergonomic factors into account.  The purpose of this study is to investigate how an ergonomic value stream mapping can contribute to creating a future production flow with reduced waste and a reduced ergonomic strain in the manufacturing industry. Furthermore, the aim is to investigate how the ergonomic value stream mapping can be used as a basis for a machine investment. The study's primary information has been collected through interviews and observations. Semi-structured interviews were conducted with three respondents as well as structured and unstructured observations.  The results and conclusions of the study show that the proposed changes in the production flow will be able to contribute to a more efficient future production flow with reduced ergonomic load. The ergonomic strain is reduced both at the activity level and for the entire production process. The study confirms that ergonomic value stream mapping can be used as a basis for a machine investment by identifying how changes affect the ergonomic strain and production efficiency.

This study explored the theoretical aspects of Lean Manufacturing principles and identified the practical implementations for a gold processing plant. The success rate of Lean implementations is currently as low as 5% and can be attributed to the failure of management to address the effect of implemented changes on the employees. With this risk in mind, the study included a measurement of the worker perception towards change and organisational climate. The impact of Lean Manufacturing principles was thus quantified by means of practical projects, including an empirical study of how open employees are towards change implementation. The plant process was described and the flow of value was mapped in a Value Stream Map (VSM). The applied principles resulted in three proposed improvement projects with the potential of reducing operating cost, generating additional revenue and eliminating waste. The proposals included reducing lead times through the plant for the two feed sources, namely reef and waste material by 4% and 51% respectively; improved recovery of fine carbon as a by-product of the treatment circuit; and lastly, reducing the lead time for conducted elusions by improving the “flow” of solution throughout the batch process. The quantified financial benefits of the improvements were an estimated additional revenue of R180,000 per month and a further cost saving of R4,000 per month. This study explained that multiple spin-off benefits are realized when improvements are based on Lean Manufacturing principles. Some additional benefits were listed but not quantified in this study. It is important to notice that these specific identified improvements did not require additional capital expenditure, nor long lead times to be implemented. Requirements included an open mind towards change management, time and effort. A survey was conducted to measure the employees’ readiness for change management and the stability of the organisational climate. In the South African mining context, there are external factors impacting on operations of which labor, unions and worker productivity are among the foremost aspects of current concern. This served as motivation for the survey to test employee readiness for Lean Manufacturing changes to be implemented. The statistical internal consistency of the questionnaire, as expressed by the Cronbach alpha coefficients, was acceptable at 0.773 and 0.759 for the change management and organisational climate factors respectively. The p-values and effect sizes were determined within the T-test and ANOVA tests. The group consisting of different years’ experience yielded the most statistical differences in the way that the organisational climate section was completed. The indication was that highly experienced employees answered the questionnaire significantly different than the other groups. The average scoring for the section was above the average and therefore was not considered to be a significant risk to implementation. The group is considered ready for change implementation and the plant should proceed to implement the identified Lean projects. The success and sustainability of the projects can encourage additional improvements. The recommendation is to revisit the future VSM after completion of the projects to identify the next level of improvements for implementation. / MBA, North-West University, Potchefstroom Campus, 2015