scholarly journals Calidad e integración exitosa de la cadena automotriz de las PYMES en el estado de Nuevo León

2017 ◽  
Vol 8 (15) ◽  
Author(s):  
Mónica Blanco Jiménez ◽  
Sergio Armando Guerra Moya ◽  
Paula Villalpando Cadena ◽  
Jorge Castillo Villarreal
Keyword(s):  
Automotive Industry ◽  
Small And Medium Enterprises ◽  
Manufacturing Sector ◽  
Accounting System ◽  
Nuevo Leon ◽  
Automotive Supply Chain ◽  
Nuevo León ◽  
El Sistema ◽  
National Industry ◽  
Medium Enterprises

Abstract. Small and medium enterprises in the automotive industry in Mexico play an increasingly important role in the development of national industry, contributing to 2.6% of GDP and represent 11.5% of the manufacturing sector. However, in a recent study of TBM Consulting found that only 20% of auto parts manufacturers in Mexico have the potential to become world-class suppliers of the automotive industry, 40% are in the process of improvement and the remaining 40%, still doing things the traditional way. According to thisanalysis, including the difficulties faced by SMEs are unable to comply with the requirements of quality products, poor marketing, lack of refinancing, lack of efficient management techniques, among others. In this research is to analyze the problems of SMEs in the automotive sector in the State of Nuevo León and whether having a system implementation of 5S's is looking to integrate the methodologies needed to be innovative, strengthen intercompanyand to adopt the ABC costing accounting system, allowing them to have a betterquality and successful integration in the automotive supply chain in Nuevo Leon.Keywords: automotive, cluster, costing ABC, enterprises, innovation, Nuevo Leon, qualityResumen. Las pequeñas y medianas empresas de la industria automotriz en México desempeñan un papel cada vez más importante en el desarrollo de la industria nacional, ya que contribuyen con el 2.6% del PIB y representan el 11.5% del sector manufacturero. Sin embargo, en un estudio reciente de TBM Consulting se ha encontrado que sólo el 20% de los fabricantes de autopartes en México cuentan con la capacidad para convertirse en proveedores de clase mundial de la industria automotriz, el 40% están en proceso de mejoray el 40% restante, sigue haciendo las cosas de una manera tradicional. Según este análisis, entre las dificultades que enfrentan las PyMES están la incapacidad de cumplir los requisitos de calidad en sus productos, las deficiencias de la comercialización, la falta de refinanciamiento, falta de técnicas de administración eficientes, entre otros. En esta investigación se pretende analizar la problemática de las PyMES del sector automotriz en el Estado de Nuevo León y determinar si teniendo una implementación del sistema de 5S’s se busque integrar las metodologías que les permitan tener productos innovadores, fortalecer la colaboración inter-empresarial, y que adoptar el sistema contable de Costeo ABC, lo que les permitirá tener una mejor calidad e integración exitosa en la cadena productiva del sector automotriz en Nuevo León.Palabras clave: automotriz, calidad, cluster, costeo ABC, innovación, Nuevo León, Pymes

scholarly journals Women’s Economic Empowerment in Vietnam: Performance and Constraints of Female-Led Manufacturing SMEs

2021 ◽  
Vol 14 (6) ◽  
pp. 255
Author(s):  
MinhTam Bui ◽  
Trinh Q. Long
Keyword(s):  
Labor Productivity ◽  
Small And Medium Enterprises ◽  
Manufacturing Sector ◽  
Value Added ◽  
Medium Size ◽  
Formal Sector ◽  
Firm Level ◽  
Average Value ◽  
Significant Difference ◽  
Medium Enterprises

This paper identifies whether there was a performance difference among micro, small and medium enterprises (MSMEs) led by men and by women in Vietnam during the period 2005–2013 and aims to provide explanations for the differences, if any, in various performance indicators. The paper adopts a quantitative approach using a firm-level panel dataset in the manufacturing sector in 10 provinces/cities in Vietnam in five waves from 2005 to 2013. Fixed effect models are estimated to examine the influence of firm variables and demographic, human capital characteristics of owners/managers on firms’ value added, labor productivity and employment creation. We found that men led MSMEs did not outperform those led by women on average. Although the average value added was lower for female-led firms in the informal sector, the opposite was true in the formal sector where women tend to lead medium-size firms with higher value added and labor productivity. The performance disparity was more envisaged across levels of formality and less clear from a gender perspective. Moreover, while firms owned by businessmen seemed to create more jobs, firms owned by women had a higher share of female employees. No significant difference in business constraints faced by women and by men was found.

scholarly journals Los valores intangibles en los métodos de solución de conflictos en Nuevo León, México

2018 ◽  
Vol 4 (12) ◽  
pp. 73-80
Author(s):  
Vanny Maltez-Navarro
Keyword(s):  
Nuevo Leon ◽  
Nuevo León ◽  
El Sistema

El presente artículo académico evidencia la situación actual los MSC en el Estado de Nuevo León, México, presentando el bajo grado de eficiencia que ofrece el sistema judicial tradicional y se contrapone con el potencial existente en la eficiencia de los MSC. Se enfatiza en los valores intangibles que brindan los MSC y el beneficio percibido por los usuarios como estrategia de persuasión para el uso de los MSC. Y se plantea la necesidad de continuar las investigaciones científicas para la utilización de los MSC.

scholarly journals The Causal Effect of Access to Finance on Productivity of Small and Medium Enterprises in Vietnam

2019 ◽  
Vol 11 (19) ◽  
pp. 5451 ◽  
Author(s):  
Mai Huong Giang ◽  
Bui Huy Trung ◽  
Yuichiro Yoshida ◽  
Tran Dang Xuan ◽  
Mai Thanh Que
Keyword(s):  
Financial Services ◽  
Small And Medium Enterprises ◽  
Manufacturing Sector ◽  
Causal Effect ◽  
Bank Loan ◽  
Firm Productivity ◽  
Function Estimation ◽  
Access To Finance ◽  
The Government ◽  
Medium Enterprises

In many developing countries, obtaining financial services at affordable rates and fair terms has been a significant challenge for small and medium enterprises (SMEs). However, this issue has not been paid much attention in Vietnam, even though SMEs account for about 95% of total enterprises and the financial market of the country has not been well developed. This study investigates the causal effects of access to finance on productivity of SMEs operating in the manufacturing sector in Vietnam. Productivity was measured as the total factor productivity (TFP) obtained by production function estimation using the Levinsohn and Petrin approach. Regarding financial accessibility, two factors covered the extent to which firms might have a bank loan or overdraft facility were employed. To study the causal inferences of access to finance on firm productivity, the research adopted the difference-in-differences (DID) approach, as well as the propensity score matching (PSM) coupled with DID technique. The empirical results indicated that improving the financial accessibility could directly enhance firm productivity. Particularly, it was shown that firms having access to a bank loan could significantly improve TFP by approximately 8.6% in the DID model and about 9% in the PSM-DID model. Meanwhile, the firm average TFP increased by approximately 12.3% and 15.7% in simple DID and PSM-DID models, respectively, when firms had an overdraft facility. These findings suggest that the government should put more effort into assisting SMEs in generating bankable projects, and create a sound and healthy financial environment to stimulate firms’ access to finance, which will ensure their sustainability and growth.

Readiness of Manufacturing Small and Medium Enterprises (SME) to Adopt Problem Solving Tools: A Preliminary Study

2013 ◽  
Vol 64 (2) ◽  
Author(s):  
Low Rong Quan ◽  
Ahmad Suhaimi Baharudin
Keyword(s):  
Problem Solving ◽  
Small And Medium Enterprises ◽  
Manufacturing Sector ◽  
Root Cause ◽  
Preliminary Study ◽  
Medium Enterprises

Problem Solving Tools are tools that help companies such as Small and Medium Enterprises (SMEs) engaged in manufacturing to identify the root cause of the problems and rectify the problems effectively. However, the level of utilization of the Tools has been poor. The factors that influence the level of utilization of the Problem Solving Tools by these Small and Medium Enterprises were identified through preliminary interviews conducted in the course of this research. The preliminary interviews also reveal the actual circumstances of Small and Medium Enterprises in the manufacturing sector of Malaysia and the problems that they face with regards to the use of Problem Solving Tools.

scholarly journals The impact of advisory services on Iranian SME performance: An empirical investigation of the role of professional accountants

2012 ◽  
Vol 43 (2) ◽  
pp. 61-72 ◽  
Author(s):  
Y. Kamyabi ◽  
S. Devi
Keyword(s):  
Small And Medium Enterprises ◽  
Manufacturing Sector ◽  
Theory And Practice ◽  
Competitive Intensity ◽  
Managerial Skills ◽  
Advisory Services ◽  
Job Opportunities ◽  
Medium Enterprises ◽  
The Impact

The role of small and medium enterprises (SMEs) is recognized globally given their contribution to total productivity and job opportunities. However, the majority of SMEs tend to fail due to a lack of marketing knowledge and managerial skills or technical expertise. Professional accountants are in a unique situation to help SME owner/managers to achieve their business objectives and bridge the skills gap. Therefore, this paper aims to identify the factors that affect the decisions of owner/managers of SMEs in Iranian manufacturing sector to utilise the professional accountants’ advisory services and to examine the impact of these advisory services on SME performance using the Resource-Based View (RBV) of the firm. Based on a questionnaire survey data of 658 Iranian manufacturing SMEs, our regression analysis reveals a significant positive relationship between utilisation of professional accountants′ advisory services and three independent variables, namely, knowledge of owner/manager, competitive intensity and complexity of marketing decisions. Furthermore, we evidence that the use of advisory services is significant and positively associated with SME performance. More importantly, utilisation of professional accountants′ advisory services partially mediates the relationship between knowledge of owner/manager, competitive intensity and complexity of marketing decisions and firm performance. Therefore, we provide a specific, theoretically and empirically grounded prediction of how utilisation of professional accountants′ advisory services influences performance with implications for theory and practice.

scholarly journals Analysis of Management Accounting Systems Affecting Energy Efficiency, Environmental Uncertainty and Environmental Performance of Small and Medium Enterprises

2021 ◽  
Vol 4 (1) ◽  
pp. 77-89
Author(s):  
Eko Riyan Setiawan ◽  
◽  
Khairina Nur Izzaty ◽  
Keyword(s):  
Energy Efficiency ◽  
Environmental Performance ◽  
Environmental Planning ◽  
Small And Medium Enterprises ◽  
Management Accounting ◽  
Environmental Uncertainty ◽  
Positive Energy ◽  
Accounting System ◽  
Medium Enterprises ◽  
Management Accounting System

The purpose of this study was to analyze the management accounting system in influencing energy, environmental uncertainty and environmental performance in SMEs in Grobogan Regency. The population of this study is SMEs in the grobogan registered at the Grobogan Regency Cooperative and SME Office with a sample of 60 SME owners. The analytical tool used is Smart PLS 3.0. The results of this study are a positive management accounting system on energy efficiency, a positive negative management accounting system on environmental planning, a positive management accounting system supporting environmental improvement. The results of the fourth hypothesis confirm positive energy efficiency on Environmental performance. Subsequent results indicate environmental policy.

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