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The retrospective determination of process improvement's economic value at the individual manufacturing firm level: Literature review and proposed measurement framework
Journal of Operations Management ( IF 6.5 ) Pub Date : 2020-10-05 , DOI: 10.1002/joom.1112
Urban Wemmerlöv 1
Affiliation  

Even a cursory reading of the literature on process improvement shows that there are many accounts proposing that operational as well as financial gains can be made using methodologies like JIT, TQM, Six Sigma, and Lean. While some studies have investigated the statistical links between process improvement practices and corporate financial outcomes in large populations of firms, documentations of how individual firms can determine economic value derived from their own process improvement projects are scarce. We reviewed the literature, first ad hoc then systematically, to investigate the extent to which studies have covered the determination of process improvements' economic value in manufacturing companies postimplementation, and how such assessments are conducted. The results suggest that retrospective value determinations at the plant level are exceedingly rare. In fact, only 0.09% of 35,968 scholarly articles produced on process improvement in the period 1980–2020 have that focus. Since expenditures on process improvement have alternative uses, organizations should have at their disposal benefit determination frameworks so that financially efficient decisions can be made. Building on literature reviews and additional sources, this study proposes a set of principles and a model for cost–benefit determination that make up such a framework in the context of process improvement.

中文翻译:

回顾性确定各个制造企业层面的过程改进的经济价值:文献综述和拟议的度量框架

即使只是粗略地阅读有关过程改进的文献,也显示出许多建议使用JIT,TQM,Six Sigma和Lean等方法可以实现经营和财务收益的说法。尽管一些研究调查了大批公司中流程改进实践与公司财务成果之间的统计联系,但有关单个公司如何确定其自身流程改进项目所产生的经济价值的文献很少。我们首先对文献进行了回顾,随后又系统地进行了回顾,以调查研究在多大程度上涵盖了在制造公司实施后确定过程改进的经济价值的方式,以及如何进行此类评估。结果表明,在工厂一级进行追溯价值确定的情况极为罕见。实际上,在1980年至2020年期间发表的有关过程改进的35,968篇学术文章中,只有0.09%专注于此。由于流程改进方面的支出有其他用途,因此组织应拥有可供使用的利益确定框架,以便可以制定财务上有效的决策。本研究以文献综述和其他资源为基础,提出了一套确定成本效益的原则和模型,这些原则和模型在过程改进的背景下构成了这样的框架。组织应该拥有可供使用的利益确定框架,以便可以制定财务上有效的决策。本研究以文献综述和其他资源为基础,提出了一套确定成本效益的原则和模型,这些原则和模型在过程改进的背景下构成了这样的框架。组织应该拥有可供使用的利益确定框架,以便可以制定财务上有效的决策。本研究以文献综述和其他资源为基础,提出了一套确定成本效益的原则和模型,这些原则和模型在过程改进的背景下构成了这样的框架。
更新日期:2020-10-05
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