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Werttreiber Lean Production
(2013)
Steigern Unternehmen, die Lean-Production-Methoden einsetzten, ihren Unternehmenswert, und wenn ja, wie sehr? Das Autorenteam der Hochschule Reutlingen hat das Zusammenspiel der Managementkonzepte Working Capital Management und Wertorientierung untersucht und stellt die ermutigenden Ergebnisse anhand je eines Szenarios für ein Großunternehmen und ein KMU vor.
Student-faculty interactions that promote learning are essential contributors to student retention, academic success and satisfaction. But the factors that causally initiate and frame these interactions are not well understood. Only if students evaluate these interactions as positive will they seek them. We conducted a survey experiment with students (n = 375) from a tuition-fee-free German business school, using conditional process analysis to assess which factors frame effective interactions. We focus on out-of-classroom standard and non-standard requests that students make to faculty, then investigate how faculty and student gender and students’ academic entitlement influence the interaction. Our study examines how students evaluate the interaction with faculty: when they seek interaction, their expectations of getting their requests approved, and their disappointment when their requests are declined. We find a significant influence of the request type along with moderating effects of faculty gender, student gender and student entitlement, particularly for non-standard work requests. We conclude with policy implications for university management: developing target-group-specific measures that facilitate the desired and positively evaluated student-faculty interactions might benefit all university stakeholders.
In this exploratory research eight suppliers in the automotive industry are interviewed to measure the application of supply chain finance instruments in their supply chain in the Netherlands and the region of South-West Germany. Current adoption levels and reasons for non adoption are discussed. Based on these indicative results, a set of hypotheses is suggested for further research. The theoretical base of this study is a conceptual model of Supply Chain Finance based on literature research and empirical research in the Netherlands.
Businesses need to cope with myriad challenges including increasingly competitive markets and rapid developments in digital technology. The overall aim of the research described in this paper is to generate fresh insights into the impacts of digitalisation on the design and management of global supply chains. It focuses on understanding the current adoption rate of new technologies in global supply chains, identifying perceived opportunities and challenges and clarifying the critical factors driving (and inhibiting) their deployment. The authors administered an online survey with a global sample of respondents from various supply chain functions, resulting in a sample of 142 responses. Significant differences emerged in adoption patterns between companies of different sizes. Moreover, the study pointed to a widening gap (or a ‘digital divide’) between leaders and laggards in terms of technology adoption. Perceived benefits and challenges also differ notably between companies of varying sizes. Adoption patterns are very diverse across specific technologies. The results further suggest that there is a significant correlation between adoption of digital technologies and different dimensions of company performance.
Die Erwartungen an Management Reporting sind hoch. Es soll immer effizienter und effektiver werden, dabei zugleich stark wachsende Datenmengen und neue komplexe Strukturen berücksichtigen. Unternehmen können auf diese Veränderungen mit unterschiedlichen Strategien reagieren. Drei Szenarien zeigen, wie das Management Reporting der Zukunft aussehen kann.
Das Essential beschäftigt sich mit der Frage, in welcher Form und in welchem Ausmaß das interne Berichtswesen beabsichtigte und unbeabsichtigte Verhaltenswirkungen bei den Beteiligten auslöst und umgekehrt selbst durch nicht intendiertes Verhalten von Beteiligten in seinen Wirkungen beeinflusst wird. Der Ansatz des „Behavioral Accounting“ wird dabei auf die spezifische Controllingaufgabe des internen Berichtswesens angewendet. Andreas Taschner erläutert, wie Berichte bei Berücksichtigung ihrer direkten und indirekten Wirkungen auf das Verhalten einzelner Betroffener zu einem wirkungsvollen Instrument der Unternehmenssteuerung werden.
Purpose – The purpose of this paper is to discuss the applicability of current benchmarking proposals for small and medium-sized enterprises (SMEs) and to suggest a condensed process for logistics benchmarking in SMEs.
Design/methodology/approach – The paper starts by outlining why the logistics function is of increasing importance for SMEs. It discusses the benefit of logistics benchmarking and typical SME restrictions in benchmarking. Available approaches to benchmarking are discussed and their weaknesses when applied to SME logistics benchmarking are analyzed. The paper develops a new benchmarking process framework for SME logistics benchmarking and reports findings of a case application in three German SMEs.
Eine gut funktionierende Logistik ist ein wichtiger Wettbewerbsfaktor. Um ihren Beitrag zum Unternehmenserfolg ermitteln zu können, müssen ihre Kosten aber bestimmbar sein. Daran hapert es häufig. Dabei gibt es Ansätze, um Logistikkosten von anderen Kosten abzugrenzen. Unternehmen müssen nur konkrete Regeln für ihren Einsatz berücksichtigen.
Fremdkapital ist aktuell „billig“, doch die Investitionstätigkeit von Unternehmen bleibt zurückhaltend. Wer investieren möchte, muss in erster Linie die Höhe der Kapitalkosten berücksichtigen, die im Gegensatz zu den Zinsen nur leicht gesunken sind. Controller brauchen geeignete Ansätze, um zukünftige Kapitalkosten in Investitionsentscheidungen einzubeziehen.