World-class manufacturing by Fiat. Comparison with Toyota Production System from a Strategic Management, Management Accounting, Operations Management and Performance Measurement dimension

2014 ◽  
Vol 53 (2) ◽  
pp. 590-606 ◽  
Author(s):  
Andrea Chiarini ◽  
Emidia Vagnoni
Keyword(s):  
Strategic Management ◽  
Performance Measurement ◽  
Operations Management ◽  
Production System ◽  
Management Accounting ◽  
Toyota Production System ◽  
World Class ◽  
And Performance ◽  
World Class Manufacturing

scholarly journals Strategic Management Accounting Tools as a ‘Package’: A Case Study

2021 ◽  
Vol 16 (2) ◽  
pp. 59-93
Author(s):  
Hiruni Rathwatta ◽  
◽  
Tharusha Gooneratne ◽  
Keyword(s):  
Strategic Management ◽  
Management Accounting ◽  
Face To Face ◽  
Study Approach ◽  
Strategic Management Accounting ◽  
Prior Literature ◽  
And Performance ◽  
Informal Communications ◽  
Learning Points

Drawing empirical evidence from a telecommunications firm in Sri Lanka this paper reports on a case study of how strategic management accounting (SMA) tools form a package. We deployed the qualitative method and case study approach, and in-depth face-to-face interviews with key personnel engaged in the practice of SMA in the firm and reviewed documents to collect data. Our findings indicated that the firm used a bundle of SMA tools relating to competitors, customers, cost, and performance, essentially as a package. Findings further suggested that the use of SMA tools as a package gives rise to crucial implications in the form of interactions and contradictions, which were managed through reconciliation statements, analysis of variances, discussions, meetings, and informal communications. This research contributes to the management accounting literature by developing novel insights on the notion of 'SMA tools as a package'. From a theoretical stance, it offers a framework to explore SMA tools as a package, capitalising on prior literature and field data from the case study firm. It also provides learning points to practitioners regarding the simultaneous use of a collection of SMA tools as a 'package' to support organisational decision making. Keywords: strategic management accounting, package, case study

The Critical Role of TQM, JIT, and TPM in the Revisiting World Class Manufacturing and Manufacturing Excellence

2014 ◽  
Vol 660 ◽  
pp. 959-965 ◽  
Author(s):  
Lukman Sukarma
Keyword(s):  
Performance Improvement ◽  
Production System ◽  
Critical Role ◽  
Company Performance ◽  
Integrated Production ◽  
Comprehensive Survey ◽  
World Class ◽  
The Impact ◽  
World Class Manufacturing

Based on a comprehensive survey of existing manufacturing literature, the importance of the integrated production system in achieving manufacturing excellence is elaborated. In doing so, world-class manufacturing and manufacturing excellence are revisited. Four models of WCM and three concepts of ME are reviewed. Each element, which is considered to constitute WCM, is also discussed in detail. The impact of TQM, JIT, and TPM, individually and concurrently on company performance is exhaustively reviewed. Previous models of the integrated models are also compared. The existence of synergy in the application of TQM and JIT leading to additional performance improvement is also demonstrated. But the incorporation of TPM in the integrated production system has never been empirically investigated. Subsequent papers based on this study will present empirical evidence for the effectiveness of the integrated model.

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