scholarly journals Analysis of the Sustainable Value Chain and its Role in Reducing Quality Costs

2021 ◽  
Vol 11 (4) ◽  
Author(s):  
Prof. Dr. Manal Jabbar Sorour ◽  
Prof. Dr. Manal Jabbar Sorour
Keyword(s):  
Value Chain ◽  
Low Cost ◽  
Environmentally Friendly ◽  
Business Environment ◽  
Knowledge Bases ◽  
Quality Costs ◽  
Sustainable Value ◽  
Efficiency And Effectiveness ◽  
Reducing Costs ◽  
The Impact

Contemporary developments in various sciences and the impact of technological changes require an integrated vision of the activities and work of the organization in Iraq in light of the high costs of products and their low quality compared to imported products of high quality and low cost, and the need to use modern cost techniques based on a clear and specific philosophy that contributes to increasing the efficiency and effectiveness of management In the business environment and how it can contribute to reducing product costs and being environmentally friendly at the same time, it is no secret that the main goal of most organizations is to maximize profitability and reduce costs to the minimum, but this matter is not achieved automatically, but rather requires a study of all the activities of the organization for several years, horizontal and vertical comparisons, and the adoption of all advanced and modern methods and methods that will achieve this. Accordingly, this research came to shed light on the use of one of the modern techniques in the field of cost management, which is represented by the sustainable value chain and its theoretical dimensions, which is based on the study of total costs and thus the division of those costs on the main and subsidiary activities of the organization and accordingly, the research has been divided into sections according to the possibility of covering the dimensions The theory of the sustainable value chain and its role in excluding activities that do not add value to the product and shows the importance of the study of the role of sustainable value chain technology that took into account the environmental aspects. It also contributes to making products that harm the environment environmentally friendly and contributes to reducing costs at the same time. Therefore, the research aims to demonstrate the knowledge bases of sustainable value chain technology and demonstrate how the cost of the product can be reduced and environmenta

scholarly journals IMPACT OF ACCOUNTING INFORMATION SYSTEM IN REDUCING COSTS IN JORDANIAN BANKS

2018 ◽  
Vol 6 (7) ◽  
pp. 210-215
Author(s):  
Aisar Ayed Nahar Albashabsheh ◽  
Modafar Nayel Alhroob ◽  
Belal Eid Irbihat ◽  
Sarfaraz Javed
Keyword(s):  
Information System ◽  
Value Chain ◽  
Accounting Information ◽  
Business Environment ◽  
Accounting System ◽  
Business Organizations ◽  
Accounting Systems ◽  
Accounting Information System ◽  
Reducing Costs ◽  
The Impact

This study is an attempt to analyses the impact of accounting information system in reducing costs in Jordanian banks. This study consist primary and secondary method of collecting and analysis data. This study focus on the two main objectives and three hypothesis developed on the after the in-depth study of relevant literature. The need for accounting systems increases in its regard as a mean which derives its importance and necessity from its level of contribution in improving the value chain of business organizations, it helps in providing the needs from various resources and optimally allocating them under conditions of risk and uncertainty surrounding the business environment. The accounting system is considered as one of the most important information systems that contribute to the rationalization and support of economic decisions which affect the resources and wealth of communities and hence on the welfare of individuals. The accounting system also involves a close relationship with relevant administrative process which involves several tasks and functions; thus, contributing in the improvement of the value chain of business organizations and increasing the level of goal achieving performance. The accounting systems are also used as the basis of evaluating the efforts made in various administrative levels to accomplish tasks and achieve goals.

scholarly journals Application and Development of an Environmentally Friendly Blast Hole Plug for Underground Coal Mines

2018 ◽  
Vol 2018 ◽  
pp. 1-12
Author(s):  
Donghui Yang ◽  
Yixin Zhao ◽  
Zhangxuan Ning ◽  
Zhaoheng Lv ◽  
Huafeng Luo
Keyword(s):  
Split Hopkinson Pressure Bar ◽  
Low Cost ◽  
Blast Hole ◽  
Environmentally Friendly ◽  
Test System ◽  
Industrial Test ◽  
Labor Intensity ◽  
Rock Blasting ◽  
Hopkinson Pressure Bar ◽  
The Impact

Drilling and blasting technology is one of the main methods for pressure relief in deep mining. The traditional method for blasting hole blockage with clay stemming has many problems, which include a large volume of transportation, excess loading time, and high labor intensity. An environmentally friendly blast hole plug was designed and developed. This method is cheap, closely blocks the hole, is quickly loaded, and is convenient for transportation. The impact test on the plug was carried out using an improved split Hopkinson pressure bar test system, and the industrial test was carried out in underground tunnel of coal mine. The tests results showed that, compared with clay stemming, the new method proposed in this paper could prolong the action time of the detonation gas, prevent premature detonation gas emissions, reduce the unit consumption of explosives, improve the utilization ratio, reduce the labor intensity of workers, and improve the effect of rock blasting with low cost of rock breaking.

Behind the veil

2011 ◽  
Vol 1 (2) ◽  
pp. 1-5
Author(s):  
Alexandra Snelgrove ◽  
Ariane Ryan
Keyword(s):  
Value Chain ◽  
Rural Women ◽  
Business Environment ◽  
Subject Area ◽  
Cultural Issues ◽  
Content Type ◽  
Development Tool ◽  
A Value ◽  
The Veil ◽  
The Impact

Subject area The case addresses issues related to value chains, sustainable businesses, business environment in emerging economies and cross-cultural issues. applicability/applicability This case would be best addressed by students in upper years of their undergraduate degree or at a Master's level. Case overview The case addresses a project conducted by MEDA in Pakistan which focused on developing a value chain in the embroidery sector with the end goal of improving the livelihood of homebound rural women. The case walks the students through the local cultural constraints, the project design the development of the various value chain actors and the most significant outcomes. The primary issue requires the students to evaluate the most appropriate exit strategy for MEDA which would not harm the existing networks and allow the whole value chain to continue sustainably. Expected learning outcomes To appreciate the complexity of value chain development while understanding the benefits and opportunities they offer. To understand the importance of sustainability and how this can be achieved using market tools. To grasp the concept of exit strategies in the context of development projects and explore various ways these can be structured. To identify the impact of culture on business environment. Integrating the poor into thriving markets. Business as a development tool. Supplementary materials Teaching notes

scholarly journals THE CONCEPT OF LOGISTICS CLUSTERS AND EFFICIENCY OF ECONOMIC ENTERPRISES

2019 ◽  
pp. 351-361
Author(s):  
Robert DMUCHOWSKI
Keyword(s):  
Competitive Advantage ◽  
Customer Service ◽  
Value Chain ◽  
Business Strategies ◽  
Regional Competitiveness ◽  
A Value ◽  
Efficiency And Effectiveness ◽  
Scale Range ◽  
Logistics Activity ◽  
The Impact

In Poland, Europe and worldwide, business strategies are implemented to ensure economic growth as a result of the impact of innovation and regional competitiveness. One of the effective and already proven methods of this strategy is building a competitive advantage based on the development of regional clusters. In their operations, clusters use the benefits of agglomeration, scale, range as well as local facilities resulting from production processes and distribution of knowledge. The concept of logistics clusters perfectly fits the aims of business clusters. The efficiency of logistics processes is perceived through the prism of cluster’s efficiency and effectiveness; the cluster philosophy can be used in logistics activities in order to seek optimization of its processes. Combining a cluster project with a logistics activity is one of the ways to improve competitiveness. Logistics clusters have the ability of a wider use of solutions developed by individual companies forming a cluster as well as solutions developed by companies from other sectors with which such enterprises cooperate. It is possible due to the development of innovative solutions in customer service, based on the experienceand cooperation of enterprises which can be considered as logistic and entities from other sectors of economy. The emergence of logistics clusters is stimulated by processes of internationalization and liberalization of material and capital flows, permanent search for new sources of competitive advantage, e. g. by optimizing logistics processes leading to cost reduction and by minimizing development disproportions of EU regions. The influence of market environment and existing trends causes that the analysis of a value chain and its network of connections as well as the course of processes should lead to a stage of selecting the most beneficial structures of this chain and the sequence of processes in this chain (Obłój, 1998, p. 215). As a consequence, logistics clusters including, for example, companies from freight-transportation-logistics (FTL) industry, will be looking for more effective ways of functioning. While examining the impact of logistics processes implemented in cluster initiatives on company’s financial results, it is necessary to determine the share of logistics costs in total costs and their impact on other areas of this company.

Holistic, Continuous Assurance Integration: e-Business Opportunities and Challenges

2002 ◽  
Vol 16 (s-1) ◽  
pp. 1-20 ◽  
Author(s):  
Marilyn M. Greenstein ◽  
Amy W. Ray
Keyword(s):  
Value Chain ◽  
Organizational Structures ◽  
Business Environment ◽  
Business Practices ◽  
Global Business ◽  
Accounting Firms ◽  
Accounting Firm ◽  
Assurance Services ◽  
Client Firm ◽  
The Impact

This paper explores the impact of web-based e-business operations on client firm processes and accounting methods, and addresses related issues for accounting firm assurance services teams to consider. In particular, some of the complications and potential problems associated with the use of traditional assurance methods on e-businesses with digital operating environments are discussed. The flexibility required to respond to the everchanging business environment of e-enabled client firms will require accounting firm leaders to rethink and reengineer existing management structures and practices. While clients of accounting firms are realizing tremendous value by streamlining information flows and increasing information sharing internally and externally, accounting firms remain organized primarily into discreet functions that often compete internally for customers. An e-business model, the Customer-Oriented Value Chain, is employed to frame the discussion of emerging accounting issues resulting from new digital business practices. Within this context we develop 16 propositions regarding potential methods accounting firms may consider applying for two purposes: (1) better alignment of traditional assurance practices with client firm e-business activities, and (2) better integration of existing assurance offerings. Subsequently, the challenges associated with offering integrated assurance services given current accounting firm organizational structures is discussed and a model of suggested organizational changes to accounting firms is presented. This model is inspired by the CPA Vision Project, the AICPA's Certified Information Technology Professional (CITP) designation, and the new Global Business Credential initiatives, and is intended to serve as a prototype upon which to build improved organizational structures. Some of the potential benefits of reorganization and better services integration include more efficient use of firm resources, greater profitability, more efficient associate training, a clearer understanding of client business processes, and greater value provision to clients.

scholarly journals China’s Policy Responses to the Economic Impact of CPTPP and their Effectiveness

2021 ◽  
Author(s):  
Li Chunding ◽  
Zhang Jiehao ◽  
Ping Yifan
Keyword(s):  
United States ◽  
Value Chain ◽  
Trade Agreement ◽  
The United States ◽  
Business Environment ◽  
Economic Effects ◽  
Added Value ◽  
Effective Measure ◽  
Policy Selection ◽  
The Impact

The paper uses 2018 data to construct a numerical general equilibrium model containing 26 economies, and adds global value chain and added-value trade into the structure, and systematically simulates the economic effects of China’s response to three scenarios of nine categories of CPTPP policy selection. In line with the simulation results, under the four scenarios in which China takes unilateral measures to deal with the impact of CPTPP, the policy effectiveness from high to low separately includes: the construction of China–Japan–Korea free-trade agreement, the entry into force of RCEP and the further opening-up. In the two scenarios in which China joins the CPTPP, the effect of joining the agreement with the first batch of expansion countries is better, while the effect of joining the CPTPP later is slightly worse. After the United States returned to CPTPP, China chose three scenarios in which the economic effects, from high to low, were to optimize the business environment, take no measures and join CPTPP with the United States. Among the three different options, the economic benefit of China’s active choice to join CPTPP is the best. Second is the effect of China’s unilateral measures on CPTPP. However, once the United States returns to CPTPP, it will bring adverse impact on China. The effective measure to deal with it is to optimize the business environment to reduce the cost of the trade.

scholarly journals THE IMPACT OF ACCOUNTING INFORMATION SYSTEMS ON UNDERSTANDING BUSINESS PROCESSES

2021 ◽  
Vol 30 (30 (1)) ◽  
pp. 164-170
Author(s):  
Laura Barna ◽  
Bogdan Ionescu
Keyword(s):  
Information Systems ◽  
Business Processes ◽  
Positive Impact ◽  
Accounting Information ◽  
Business Environment ◽  
Accounting Information Systems ◽  
Advantages And Disadvantages ◽  
Efficiency And Effectiveness ◽  
The Impact ◽  
Over Time

The business environment has evolved over time, so that it has become a dynamic and hyper-competitive environment. The business environment presents many risks. The purpose of the risks is to highlight the success or failure in the business, because some risks are inevitable and some risks can be controlled by companies. For a company to succeed and survive in a dynamic and hyper-competitive business environment, they must find and introduce radical and incremental innovations simultaneously. Over time, many small, medium and big companies have succeeded in implementing accounting information systems, in order to make their activity more efficient. Investing in accounting systems has a positive impact on the company because they improve the efficiency and effectiveness of the organization, as well as increase the performance. Increasing efficiency and effectiveness means better management and dissemination of information within the company, so that employees have easier access to information and based on them to take the best decisions. The research method used was quantitative using the questionnaire based on which we identified the main advantages and disadvantages of using accounting information systems, as well as the influence of these systems on the organization and the criteria underlying the choice of these systems. The most relevant results we obtained through our research were: accounting information systems offer both advantages and disadvantages, these systems improve the performance of the organization, and the criteria for choosing these systems depends most on the speed of implementation of the systems.

SEAR JIP: the value of sharing of lessons learned on subsea integrity and reliability

2019 ◽  
Vol 59 (2) ◽  
pp. 767
Author(s):  
Adriana Botto
Keyword(s):  
Value Chain ◽  
Oil And Gas ◽  
Low Cost ◽  
Cost Savings ◽  
Lessons Learned ◽  
Equipment Reliability ◽  
Award Winning ◽  
The Impact ◽  
Oil And Gas Sector ◽  
Geographical Locations

The award-winning Subsea Equipment Australian Reliability (SEAR) Joint Industry Project (JIP) is a partnership led by Wood and has participation of a group of OGAS Operators namely Chevron Australia, ConocoPhillips, Inpex, Quadrant, Shell Australia and Woodside. Now delivering Phase 6, the JIP is focused on collaboration and knowledge sharing, so as to improve the competitiveness of Australia’s oil and gas sector by addressing critical challenges associated with equipment that is failing prematurely subsea. The SEAR JIP was initiated in 2014 and has since developed a reliability database to collect failure information from SEAR members with Australian offshore operations. The SEAR database provides a low cost–high value method of capturing and sharing failures and lessons learnt for Australia. Over the years, the JIP has focused on different but common industry challenges, such as the impact of marine fouling affecting operability during interventions. To address this challenge, the JIP is deploying ‘living laboratories’ at different geographical locations and water depths across various Australian waters, in collaboration with suppliers and local universities to identify game-changing technology. The ability to better understand failures and intervention requirements has the potential to offer operators significant cost savings, by optimising equipment reliability and availability. This paper will provide an overview of SEAR JIP and outlines lessons learned and value created, and discusses how a similar collaborative approach can create value in other parts of the Australian LNG value chain.

Organizational Structures in Publishing

2019 ◽  
pp. 289-309
Author(s):  
Frania Hall
Keyword(s):  
Value Chain ◽  
Organizational Structures ◽  
Business Environment ◽  
Considerable Time ◽  
Organizational Behaviour ◽  
New Ways Of Working ◽  
Traditional Structure ◽  
Service Oriented ◽  
Contemporary Management ◽  
The Impact

The structures of publishing organizations have evolved over considerable time and are continually adapting to changes in the business environment. This chapter looks at the emergence of the traditional structure of a publishing business, including models such as the communications circuit and the value chain, and examines the impact digital change and convergence is having on the organizations we see today. These organizations are becoming more flexible as they try new ways of working which are project-based and often service oriented; applying contemporary management and organizational behaviour theory and introducing research from industry leaders, this chapter will explore the opportunities going forward to design adaptable structures that will allow for new forms of innovation.

scholarly journals The impact of modern management accounting techniques in evaluating the financial performance of Iraqi companies

2017 ◽  
Vol 3 (2) ◽  
pp. 619
Author(s):  
Suad Adnan Noman
Keyword(s):  
Financial Performance ◽  
Value Chain ◽  
Performance Indicators ◽  
Management Accounting ◽  
Local Market ◽  
Managerial Accounting ◽  
Modern Management ◽  
Quality Costs ◽  
Definition Of ◽  
The Impact

The goal of current research to study and analyze management accounting tools in terms of concept and species, as well as the definition of the financial performance of economic units, and to highlight the importance of modern management accounting tools as a system of information serves the company researched management in determining the direction by seeking to produce and deliver a product that contribute to it all value chain activities in the company conveyed to quality desired the customer at a price that accept and be prepared to pay compared to the various presentations offered by competitors existing in the local market, has focused problematic research on the impact of managerial accounting tools to improve the financial performance indicators, which included research in his theoretical most modern management accounting tools, the modalities of the financial performance of economic units of measure, the General Company for the manufacture of batteries chosen as one of the formations and the Ministry of industry as a sample to the research, the research sample for the years (2012 - 2016) of the sections of planning and production data were collected from the company, were analyzed according to modern trends of management accounting has been reached Find a set of results, most notably the results of the analysis of indicators of the company research sample a significant reduction in the actual production levels for the annual energies planned levels during the period from 2012 until the end of 2016, while bypassing the actual defective on the allowable ratio in the stages of the production process all of the battery liquid ratios, this has led to a rise in the total actual costs of production, especially of them low-quality costs (represented by the failure of internal and external failure costs).

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