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Purpose: Despite growing interest in the intersection of supply chain management (SCM) and management accounting (MA) in the academic debate, there is a lack of understanding regarding both the content and the delimitation of this topic. As of today, no common conceptualization of supply chain management accounting (SCMA) exists. The purpose of this study is to provide an overview of the research foci of SCMA in the scholarly debate of the past two decades. Additionally, it analyzes whether and to what extent the academic discourse of MA in SCs has already found its way into both SCM and MA higher education, respectively.
Design/methodology/approach: A content analysis is conducted including 114 higher education textbooks written in English or in German language.
Findings: The study finds that SC-specific concepts of MA are seldom covered in current textbooks of both disciplines. The authors conclude that although there is an extensive body of scholarly research about SCMA concepts, there is a significant discrepancy with what is taught in higher education textbooks.
Practical implications: There is a large discrepancy between the extensive knowledge available in scholarly research and what we teach in both disciplines. This implies that graduates of both disciplines lack important knowledge and skills in controlling and accounting for SCs. To bring about the necessary change, MA and SCM in higher education must be more integrative.
Originality/value: To the best of the authors knowledge, this study is first of its kind comprising a large textbook sample in both English and German languages. It is the first substantiated assessment of the current state of integration between SCM and MA in higher education.
Driven by digital transformation, manufacturing systems are heading towards autonomy. The implementation of autonomous elements in manufacturing systems is still a big challenge. Especially small and medium sized enterprises (SME) often lack experience to assess the degree of Autonomous Production. Therefore, a description model for the assessment of stages for Autonomous Production has been identified as a core element to support such a transformation process. In contrast to existing models, the developed SME-tailored model comprises different levels within a manufacturing system, from single manufacturing cells to the factory level. Furthermore, the model has been validated in several case studies.
Process quality has reached a high level on mass production, utilizing well known methods like the DoE. The drawback of the unterlying statistical methods is the need for tests under real production conditions, which cause high costs due to the lost output. Research over the last decade let to methods for correcting a process by using in-situ data to correct the process parameters, but still a lot of pre-production is necessary to get this working. This paper presents a new approach in improving the product quality in process chains by using context data - which in part are gathered by using Industry 4.0 devices - to reduce the necessary pre-production.
In recent years, machine learning algorithms have made a huge development in performance and applicability in industry and especially maintenance. Their application enables predictive maintenance and thus offers efficiency increases. However, a successful implementation of such solutions still requires high effort in data preparation to obtain the right information, interdisciplinarity in teams as well as a good communication to employees. Here, small and medium sized enterprises (SME) often lack in experience, competence and capacity. This paper presents a systematic and practice-oriented method for an implementation of machine learning solutions for predictive maintenance in SME, which has already been validated.
Für den Unternehmer wichtig ist, binnen welcher Fristen er als Käufer seine Rechte bei Sachmängeln geltend machen muss. Ist der Unternehmer Verkäufer, kann er sich erst nach Verjährungsvollendung endgültig zurücklehnen und sicher sein, dass keine Gewährleistungsansprüche gegen ihn mehr geltend gemacht werden können. Im nationalen Rechtsverkehr hat man sich auf Verkäufer- und Käuferseite mittlerweile an die zweijährige Regelfrist im BGB gewöhnt. Welche Fristen im Auslandsgeschäft gelten, ist dagegen oft unklar, weil sich die nationalen Verjährungsfristen oft unterscheiden: Allein in Europa gibt es bei der kaufrechtlichen Gewährleistung Verjährungsfristen zwischen sechs Monaten und sechs Jahren.
This book presents an empirical investigation of the efforts that multinational pharmaceutical companies take in order to find a business model that allows for a profitable access to the Bottom of the Pyramid (BoP) markets. The Bottom of the Pyramid in Africa is frequently mentioned as an attractive market due to its sheer size. Yet most companies struggle to access it because of the low price level, difficult physical market access and challenges when it comes to payment.
More specifically, the book investigates the following business model-related questions: Do pharmaceutical companies provide products that meet the needs of the BoP? What characterizes the value generation of the company? What revenue model leads to a profitable business, and what role does a network of partners play in the business model?
Findings reveal that there is no ‘one-size-fits-all’ answer to these questions. Providing continuous availability, affordability at a good quality of goods and services, creating health awareness, as well as localizing business to achieve a level of inclusivenessare essential prerequisites for success. In the last chapter this book provides a business model prototype that accounts for these key success factors for business at the Bottom of the Pyramid and points to further research topics.
Customer orientation should be the core engine of every organisation while IT can be considered as the enabler to generate competitive advantages along customer processes in marketing, sales and service. Research shows that customer relationship management (CRM) enables organisations to perform better and experience indicates that organisations that focus on customer orientation are more successful. With marketplace organisations such as Amazon, Alibaba or Conrad shaping the future of customer centricity and information technology, German B2B organisations need to shift their value contribution from product-centric to customer-centric. While these organisations are currently attempting to implement CRM software and putting their customers more into focus, the question remains how organisations are approaching the implementation of CRM and whether these attempts are paying off in terms of business performance.
Dieser Beitrag gibt einen Überblick über die verschiedenen Möglichkeiten der Bilanzierung einens Initial Coin Offerings (ICO) beim Emittenten auf der Passivseite nach den Regelungen der IFRS. Ziel ist es, die bilanzielle Einordnung anhand verschiedenenr Arten von Token zu erörtern und den Emittenten bei der Ausgestaltung der Token sowie der anschließenden Bilanzierung zu unterstützen. Die Ergebnisse zeigen, dass die Standards für die bilanzielle Einordnung von ICO-Token zwar ausreichen, allerdings eine große Bandbreite der Bilanzierung zu berücksichtigen ist und eine detaillierte Regelung durch einen eigenen IFRS daher schwierig erscheint.
Das Value-Engineering in der Kundenkommunikation ist eine strukturierte Methode, Kommunikationsprozesse zwischen Unternehmen zu verbessern. Das Konzept greift bewährte Elemente der technischen Wertanalyse und der Gemeinkosten-Wertanalyse auf und überträgt sie auf die Kundenkommunikation. Der Ansatz bietet eine systematische Vorgehensweise, Kommunikationsprozesse zwischen Anbieter und Kunde zu durchleuchten und neu zu gestalten. Value-Engineering in der Kundenkommunikation schafft somit Wettbewerbsvorteile durch eine Optimierung der Kommunikation.