scholarly journals Enablers of Target Cost Management Implementation: Evidence from Malaysia

2020 ◽  
Vol 7 (1) ◽  
Author(s):  
Norhafiza Baharudin ◽  
Ruzita Jusoh
Keyword(s):  
Cost Management ◽  
Single Case ◽  
Successful Implementation ◽  
Single Case Study ◽  
Management Support ◽  
Top Management Support ◽  
Target Cost ◽  
Target Cost Management ◽  
And Training

This paper examines the enablers that influence the implementation success of target cost management (TCM) in the Malaysian context. A single case study was carried out at an automotive company in Malaysia. Using the innovation diffusion theory, this paper explains the key enablers that may influence the successful implementation of TCM in the Malaysian context by conducting a survey and interviews within the case company. The findings show that only teamwork, top management support and commitment, and training are the significant enablers for the successful implementation of TCM in the case company.  This study provides an initial understanding of the critical factors that influence the successful implementation of TCM in the Malaysian context. The findings suggest that priority should be given to human-related factors, such as teamwork, top management support, and training to support TCM practices. As the findings are based on a single case study, the findings are of more relevance when the intention is one of particularization. Teamwork has contributed to the successful implementation of TCM in the case company because it is under a joint-venture agreement with a Japanese company. Employees tend to be more disposed to some aspects of Japanese culture, such as high in collectivism.   

Implementation of target cost management in a non-Japanese environment

2019 ◽  
Vol 16 (1) ◽  
pp. 35-59 ◽  
Author(s):  
Norhafiza Baharudin ◽  
Ruzita Jusoh
Keyword(s):  
Cost Management ◽  
Single Case ◽  
Implementation Process ◽  
Single Case Study ◽  
Case Study Approach ◽  
Content Type ◽  
Study Approach ◽  
Target Cost ◽  
Target Cost Management

Purpose Drawing from dynamic capability theory, this paper aims to examine the implementation of target cost management (TCM) in a non-Japanese environment. Design/methodology/approach Based on a case study at Company ABC, an automotive manufacturer in Malaysia, this paper investigates the differences in the TCM implementation process between Company ABC and companies operating in the Japanese business environment. The data were collected through in-depth interviews, direct observation and document reviews. Findings Using a single-case study approach, the findings show that although the case company follows similar fundamental steps of TCM as highlighted in the literature, it has modified the detail of the TCM steps to some extent to match with the company’s resources, business processes and strategic routines. Research limitations/implications As the study used a single-case study approach on an automotive company, the results cannot be generalized in other settings. The findings give an insight into the TCM implementation in a developing country such as Malaysia. Better understanding of TCM as a business competitive tool may help to promote TCM application in other developing countries. The findings help new potential TCM companies in the same industry to mitigate and leverage the risk of failure in implementing TCM by modifying the TCM implementation process to suit their contextual environments. Originality/value This paper attempts to explain in depth the TCM implementation process in the case company and highlights how the dynamic capabilities can cause differences in TCM practices compared to those practiced in the Japanese context.

Organizational Predictors of a Successful Implementation of an Ergonomic Training Program

2007 ◽  
Vol 51 (16) ◽  
pp. 967-971 ◽  
Author(s):  
Christian Korunka ◽  
Elisabeth Dudak ◽  
Martina Molnar ◽  
Peter Hoonakker
Keyword(s):  
Training Program ◽  
Single Case ◽  
Training Transfer ◽  
Successful Implementation ◽  
Management Support ◽  
Social Resistance ◽  
Large Production ◽  
Individual Variables ◽  
Production Company

Job, organizational and individual predictors of a successful implementation of an ergonomic training program are evaluated in a single case study. 116 employees in a large production company underwent a comprehensive ergonomic training. Transfer of the training into practice was measured by the number of ergonomic improvements which were realized in the company. Job, organizational and individual variables explained 35% of the variance of the training transfer. Psycho-social resistance attitudes and missing management support were found to be the most important inhibitors of implementation success.

A longitudinal case study of target cost management implementation at a shipbuilding company

2013 ◽  
Vol 9 (4) ◽  
pp. 448-470 ◽  
Author(s):  
Kenji Yasukata ◽  
Eisuke Yoshida ◽  
Ichiro Yamada ◽  
Keisuke Oura
Keyword(s):  
Cost Management ◽  
Longitudinal Case Study ◽  
Target Cost ◽  
Target Cost Management

Why TQM programmes fail? A pathology approach

2014 ◽  
Vol 26 (2) ◽  
pp. 160-187 ◽  
Author(s):  
Ali Mohammad Mosadeghrad
Keyword(s):  
English Language ◽  
Empirical Studies ◽  
Successful Implementation ◽  
Management Support ◽  
Total Quality ◽  
Content Type ◽  
Top Management Support ◽  
Supportive Environment ◽  
Employee Resistance ◽  
And Training

Purpose – Implementing total quality management (TQM) is not without difficulties and achieving its promised benefits is not easy. The purpose of this paper is to identify the barriers to TQM successful implementation. Design/methodology/approach – A literature review has been done to explore the major reasons for the failure of TQM programmes. Findings – An examination of 54 TQM empirical studies identified 54 obstacles to successful TQM implementation. There are both theoretical and practical difficulties in applying TQM in organisations. An ineffective TQM package, inappropriate TQM implementation methods and an inappropriate environment for implementing TQM are the main reasons for TQM failure. The most frequently mentioned reasons for TQM implementation failures include insufficient education and training, lack of employees’ involvement, lack of top management support, inadequate resources, deficient leadership, lack of a quality-oriented culture, poor communication, lack of a plan for change and employee resistance to the change programme. Research limitations/implications – The review was limited to articles written in English language during the past 30 years (1980-2010). Practical implications – TQM does deliver better performance when an appropriate model of TQM is appropriately implemented in a supportive environment. The findings of this paper provide managers with a practical understanding of the factors that are likely to obstruct TQM implementation. Managers should overcome these barriers to achieve the TQM benefits. Originality/value – Understanding the factors that are likely to obstruct TQM implementation will help organisations in planning better TQM models.

Covert Conditioning for Persistent Aggressive Behaviors: A Case Illustration

2021 ◽  
pp. 025371762110563
Author(s):  
Kavan ◽  
Naveen Grover ◽  
Nikita Jain ◽  
Vishal Dhiman
Keyword(s):  
Aggressive Behavior ◽  
Single Case ◽  
Theory And Practice ◽  
Single Case Study ◽  
Case Study Design ◽  
Psychotherapy Practice ◽  
First Time ◽  
And Training

In psychotherapy practice and training, single case study design plays an indispensable role by effectively articulating the application of textbook knowledge, thereby bridging the gap between theory and practice. This article, on similar lines, illustrates one such successful example of the application of the classical behavioral technique of covert conditioning modified with a component of verbal challenging. A woman in her late-thirties reported with long-standing seemingly-resistant-to-treat symptoms of aggressive behavior of beating children. The client had a total of 10 daily sessions of 60–90 minutes each. By the end of one week, she reported not beating children in this period. She felt extremely relieved because it had happened for the first time in 10 years. The intensity of anger had decreased drastically, and she was not shouting any longer. She had to discontinue sessions abruptly due to unavoidable circumstances. Although she was suggested to follow up the intensive sessions again, she was not able to do it due to feasibility issues. The improvement was maintained on follow-up visits after two weeks, four weeks, and three months.

scholarly journals Implementation Of Automated Systems For Target Cost Management And Assessing Performance: A Case Study In A Global Automobile Component Company

2016 ◽  
Vol 32 (3) ◽  
pp. 829-856 ◽  
Author(s):  
Sung Jin Park ◽  
Woo Jin Park ◽  
Sohee Woo
Keyword(s):  
Cost Management ◽  
Automatic Process ◽  
Automated Systems ◽  
Strategic Decisions ◽  
Performance Achievement ◽  
Assessment Of Performance ◽  
Target Cost ◽  
Global Companies ◽  
Target Cost Management

We examine the implementation of automated systems for target cost management and assessing firm performance in global automobile component company. After financial crisis, companies need to make strategic decisions as fast as possible. However, global companies are difficult to make fast decisions because of taking time for sorting the internal data through oversea companies. Also there are difficult to build systems of cost management and assessment of performance achievement. In this study, as we explain elaborately about the automatic process of cost management and assessment of performance achievement systems in global automobile component companies, we provide practical implications of this benchmark case for other companies’ automated target cost management systems and assessing performance system’s innovations.

scholarly journals ANALISIS PENINGKATAN KOMPETENSI YANG BERBASIS PELATIHAN MODEL RETURN ON TRAINING INVESTMENT (ROTI) (STUDI KASUS DI PT ALPHA AUTOMOTIVE INDONESIA)

2018 ◽  
Vol 3 (2) ◽  
Author(s):  
Ayati Hernasari
Keyword(s):  
Single Case ◽  
Group Discussion ◽  
Employee Training ◽  
Investment Model ◽  
Observational Research ◽  
Research Approach ◽  
Single Case Study ◽  
Competence Training ◽  
And Training

Abstrack Increased competence with training required in PT.Alpha Automotive Indonesia has constraints in the form of trouble maker on the performance of employees. One of the efforts made by PT. Alpha Automotive Indonesia to improve employee competence is by training organized by Institutions, Companies and Industrial Estate Management. The objective of the research is to increase competence using training on return on training investment model. The method used is using qualitative research approach. Observational research techniques, interviews, documentation and Focus Group Discussion (FGD). Nature of this research is case study with single case study design (single case study). The result of the research shows that the competence based on employee training in PT. Alpha Automotive Indonesia declared managed to improve the competence of employees of PT. Alpha Automotive Indonesia by showing a good relationship between the training required by the company (training from outside) and training conducted by the company. Keywords: Competence, Training.

Knowledge transfer in Lean management: Experience from Malaysian SME

2019 ◽  
Vol 4 (1) ◽  
Author(s):  
Fadhilah Mohd Zahari
Keyword(s):  
Knowledge Transfer ◽  
Tacit Knowledge ◽  
Single Case ◽  
Management Support ◽  
Lean Management ◽  
Training Problem ◽  
Top Management Support ◽  
Management Experience ◽  
The Common

This study explores how SME develops knowledge transfer in Lean management, particularly the lean tacit knowledge. Lean tacit knowledge is very significant in ensuring the success of lean management implementation, yet the SMEs often found difficulties due to limited capital and resources. A single case study of Malaysian SME in automotive industry was selected for this purpose. Results show that lean training, problem solving using case study, factory visit, sharing of lean database and online learning are the common approaches that used by the studied company in developing the lean tacit knowledge. Moreover, the accomplishment of this knowledge transfer in lean management necessitate strong commitment from the employees and the top management support. This study incorporates some practical implications to the organizations that aims to implement the lean management effectively.

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