scholarly journals Organization of the Development of a Business Strategy and Interpretation of Approaches Used By the Management of Russian Manufacturing Companies: The State of the Information Component of the Strategic Process

2020 ◽  
Author(s):  
Nikolay A. Dimitriadi ◽  
Vladimir M. Dzhukha ◽  
Ttiana Yu. Sinyuk ◽  
Olga B. Chernenko ◽  
Irina V. Mishurova ◽  
...  
Keyword(s):  
Business Strategy ◽  
The State ◽  
Manufacturing Companies ◽  
Information Component ◽  
Strategic Process

scholarly journals The Concept of Slack and the Comprehensive Opportunity and Lost Opportunity Control Model

2019 ◽  
Vol 14 (8) ◽  
pp. 95
Author(s):  
Akira Nishimura
Keyword(s):  
Risk Management ◽  
Business Strategy ◽  
Control Model ◽  
Financial Resource ◽  
Enterprise Strategy ◽  
Manufacturing Companies ◽  
Financial Slack ◽  
Key Factor ◽  
Exploitation And Exploration ◽  
Lost Opportunity

Enterprise slack, defined as undistributed profit and earned surplus, is a key factor to consider when developing enterprise strategy based on opportunity and risk management. Slack also provides an unrestricted, but indispensable, financial resource for firms to carry out improvement and innovation, exploitation and exploration, and financial activities according to their strategy. In the comprehensive opportunity and lost opportunity control model previously developed by the author (Nishimura, 2015; 2016), slack fulfills its function effectively. Therefore, to make the model more practicable and functional, this paper will examine the substance and functions of slack more definitely by analyzing financial slack and its relationship with business strategy in five innovative manufacturing companies in Japan.

scholarly journals RELATIONSHIP BETWEEN FAMILY OWNERSHIP, AGENCY COSTS TOWARDS FINANCIAL PERFORMANCE AND BUSINESS STRATEGY AS MEDIATION

2018 ◽  
Vol 19 (0) ◽  
pp. 49-58
Author(s):  
Enni Savitri
Keyword(s):  
Financial Performance ◽  
Business Strategy ◽  
Agency Costs ◽  
Stock Exchange ◽  
Partial Least Square ◽  
Least Square ◽  
Business Strategies ◽  
Family Ownership ◽  
Manufacturing Companies ◽  
The Relationship

This study investigates the relationship between family ownership, agency costs, financial performance, and companies’ business strategies. The targeted population of this study were all 143 manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2007–2014. About 31% (45) of these manufacturing companies are family companies. The hypotheses were tested using the partial least-square (PLS) method. Our findings reveal that the companies’ business strategies are not affected by the family ownership. Family ownership and business strategies influence companies’ financial performance. Agency costs influence business strategy and financial performance, and this shows that agency costs contribute to both the increase and decrease of financial performance. Business strategy mediates the relationship between family ownership and financial performance. This shows that family companies do not concentrate on financial goals but rather on the sustainability. Business strategy influences the relationship between agency costs and financial performance. This shows that funds can be redistributed in the course of business strategy planning, which will, in turn, improve the company’s development.

Business strategy and industrial competition: the case of manufacturing companies

2022 ◽  
Vol 13 (1) ◽  
pp. 35
Author(s):  
Felizia Arni Rudiawarni ◽  
Bambang Tjahjadi ◽  
Dian Agustia ◽  
Noorlailie Soewarno
Keyword(s):  
Business Strategy ◽  
Manufacturing Companies ◽  
Industrial Competition

scholarly journals Foreign Exchange Risk and Profit Improvement in the Comprehensive Profit Opportunity and Lost Opportunity Control Model

2016 ◽  
Vol 11 (4) ◽  
pp. 1 ◽  
Author(s):  
Akira Nishimura
Keyword(s):  
Risk Management ◽  
Foreign Exchange ◽  
Business Strategy ◽  
Management Accounting ◽  
Manufacturing Companies ◽  
Hedge Accounting ◽  
Exchange Risk ◽  
Profit Opportunity ◽  
Contemporary Management ◽  
Lost Opportunity

The aim of this paper is to examine the influence of foreign exchange risks on manufacturing activities (<em>monozukuri</em> in Japanese) and the function of derivatives as a countermeasure against such risk from the viewpoint of management accounting. From this perspective, we examine the Comprehensive Profit Opportunity and Lost Opportunity Control (COLC) model, discussed previously in this journal, and further its practical development and application. To this end, this paper first clarifies the actual situations of major Japanese manufacturing companies in terms of foreign exchange fluctuation earnings and derivative instruments (including hedge accounting). Then, after investigation of the prior research on the interrelation between risk management and management accounting, we theoretically analyze the relations between risks, derivatives, and hedge accounting from the synthetic viewpoint of profit opportunity, risk, and opportunity cost. As a result, this analysis can play an important role in outlining the landscape in which business strategy and enterprise risk management align, both proactively and reflectively, with contemporary management accounting.

Enterprise and Technology Architectures

2011 ◽  
pp. 167-221
Author(s):  
Eng K. Chew ◽  
Petter Gottschalk
Keyword(s):  
Business Strategy ◽  
Enterprise Architecture ◽  
Strategic Alignment ◽  
The State ◽  
State Change ◽  
It Strategy ◽  
Investment Portfolio ◽  
Future State ◽  
The Future

The role of integrated enterprise architecture in IT strategy and strategic alignment is explained in Chapter V. This chapter describes in detail the principles and methods for developing a business-aligned enterprise architecture that will define the roadmap to attain the future state of the enterprise envisioned by the business strategy and guide the IT investment portfolio necessary for the state change.

scholarly journals Implementing Industry 4.0: assessing the current state

2020 ◽  
Vol 31 (5) ◽  
pp. 825-836
Author(s):  
Roland Ortt ◽  
Claire Stolwijk ◽  
Matthijs Punter
Keyword(s):  
Industry 4.0 ◽  
Large Scale ◽  
The State ◽  
Successful Implementation ◽  
Manufacturing Companies ◽  
Special Issue ◽  
Measurement Instruments ◽  
Content Type ◽  
Research Questions ◽  
Implementation Status

PurposeThe purpose of this paper is to introduce, summarize and combine the results of 11 articles in a special issue on the implementation of Industry 4.0. Industry 4.0 emerged as a phenomenon about a decade ago. That is why, it is interesting now to explore the implementation of the concept. In doing so, four research questions are addressed: (1) What is Industry 4.0? (2) How to implement Industry 4.0? (3) How to assess the implementation status of Industry 4.0? (4) What is the current implementation status of Industry 4.0?Design/methodology/approachSubgroups of articles are formed, around one or more research questions involving the implementation of Industry 4.0. The articles are carefully analyzed to provide comprehensive answers.FindingsBy comparing definitions systematically, the authors show important aspects for defining Industry 4.0. The articles in the special issue explore several cases of manufacturing companies that implemented Industry 4.0. In addition, systematic approaches to aid implementation are described: an approach to combine case-study results to solve new implementation problems, approaches to assess readiness or maturity of companies regarding Industry 4.0 and surveys showing the status of implementation in larger samples of companies as well as showing relationships between company characteristics and type of implementation. Small and large firms differ considerably in their process of implementing Industry 4.0, for example.Research limitations/implicationsThis special issue discusses implementation of Industry 4.0. The issue is limited to 11 articles, each of which with its own strengths and limitations.Practical implicationsThe practical relevance of the issue is that it focuses on the implementation of Industry 4.0. Cases showing successful implementation, measurement instruments to assess degree of implementation and advice how to build a database with cases together with large-scale studies on the state of implementation do provide a wealth of information with a large managerial relevance.Originality/valueThe paper introduces an original take on Industry 4.0 by focusing on implementation. The special issue contains both literature reviews, articles describing case studies of implementation, articles developing systematic measurement instruments to assess degree of implementation and some articles reporting large-scale studies on the state of implementation of Industry 4.0 and thereby combine several perspectives on implementation of Industry 4.0.

DAMPAK PORTOFOLIO ASET TEKNOLOGI INFORMASI PEMANUFAKTURAN TERHADAP EFISIENSI OPERASIONAL DENGAN LINGKUNGAN INDUSTRI SEBAGAI VARIABEL PEMODERASI

2015 ◽  
Vol 11 (1) ◽  
pp. 22
Author(s):  
Berlina Yudha Pratiwi ◽  
Wahyu Agus Winarno
Keyword(s):  
Information Technology ◽  
Business Strategy ◽  
Annual Report ◽  
Organizational Innovation ◽  
Secondary Data ◽  
Operational Efficiency ◽  
Manufacturing Companies ◽  
Industrial Environment ◽  
Information Technology Investments ◽  
The Right

Manufacture Information Technology Asset Portfolios is a document contains some information technology investments to manufacture asset that can be used as a reference in determining the right business strategy for the purpose or performance to be achieved, in this case operational efficiency or organizational innovation.The industrial of environment where a firm competes will have a moderating effect on the relation between manufacture information technology asset portfolios with operational efficiency or organizational innovation. This research aims to identify and analyze the industrial environment influence of the relation between manufacture information technology asset portfolios with operational efficiency. This research is quantitative, and using secondary data in the form of annual report of manufacturing companies in Indonesia from 2009-2011. Determination of the sample in this study using purposive sampling criteria are manufacturing companies revealed that manufacture information technology asset in the annual report company. Data analysis was performed with the classical assumption test and hypothesis testing with moderating regression analysis (MRA) method. The results of the research showed that the industrial of environment statistically has positive and significant influence to the relation between manufacture information technology asset portfolios with operational efficiency. Keywords:manufacture information technology asset portfolios, operational efficiency, and industrial environment.

scholarly journals Selection Criteria for Six Sigma Projects in Slovenian Manufacturing Companies

Organizacija ◽  
2009 ◽  
Vol 42 (4) ◽  
pp. 137-143 ◽  
Author(s):  
Dušan Gošnik ◽  
Matej Hohnjec
Keyword(s):  
Customer Satisfaction ◽  
Cost Analysis ◽  
Six Sigma ◽  
Business Strategy ◽  
Selection Criteria ◽  
Manufacturing Companies ◽  
Quality Cost ◽  
Financial Benefits ◽  
Tools And Techniques ◽  
Selection Of

Selection Criteria for Six Sigma Projects in Slovenian Manufacturing CompaniesResearches reveal that successful six sigma implementation is related to proper six sigma project prioritisation and selection. This research is limited to the selection of six sigma projects in some manufacturing companies in Slovenia. The purpose of this study is to identify what criteria are considered for prioritisation and selection of six sigma projects and how six sigma projects are selected. A research sample is limited by the number of companies which have implemented six sigma so far. The results indicate that Slovenian manufacturing organisations tend to select six sigma projects based on criteria such as customer satisfaction, connection with a business strategy financial benefits, and growth of the organisation. Several tools and techniques such as quality cost analysis, brainstorming and interviews are used to identify and prioritise projects. Identification of the most commonly used criteria to select six sigma projects can help practitioners to select projects based on multiple criteria by using tools and techniques identified in this study. This topic has not been applied in the field of Slovenian manufacturing companies and thus it presents the first study in this field in Slovenia.

scholarly journals Pengaruh Strategi Bisnis, Financial Leverage Terhadap Manajemen Laba Dengan Corporate Governance Sebagai Variabel Moderasi

2021 ◽  
Vol 3 (1) ◽  
pp. 203-217
Author(s):  
Husnaini Dwi Wanri ◽  
Erinos NR
Keyword(s):  
Corporate Governance ◽  
Earnings Management ◽  
Business Strategy ◽  
Stock Exchange ◽  
Secondary Data ◽  
Sampling Technique ◽  
Real Earnings Management ◽  
Manufacturing Companies ◽  
Financial Leverage ◽  
Strategy Variables

This study aims to examine the effect of business strategy and financial leverage as moderated by corporate governance in predicting real earnings management. This type of research is a causal association with a quantitative approach. The population used in this study are all manufacturing companies listed in Bursa Efek Indonesia 2016-2019. The sampling technique in this study using the purposive sampling technique, there are 80 manufacturing companies used as research samples. The business strategy variables are measured by the cost leadership strategy model for the current year. Earnings management variables are calculated by aggregating the triggering factors for earnings management, namely sales manipulation, overproduction, and discretionary spending. The leverage variable is calculated by the ratio of debt to assets and the moderating variable is measured by the proportion of share ownership by the managerial party. The data used in this study is secondary data obtained from the company's financial statements obtained from the official website of the Indonesia Stock Exchange and the official website of each company. The analytical method used is the multiple regression method which is processed using the SPSS 16 application. The results show that business strategy, financial leverage has a significant positive effect on real earnings management, CG can increase or weaken the relationship between business strategy, leverage on real earnings management but not significantly

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