1,720,999 research outputs found

    Designing and implementing Open Book Accounting in buyer-supplier dyads: A framework for supplier selection and motivation

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    Though Open Book Accounting (OBA) is a well-known practice in Supply Chain Management, the lack of guidelines to support managers to implement it effectively has been highlighted in the literature. This paper discusses a methodology to support the selection of suppliers with whom to successfully cooperate in OBA projects and the identification, for each buyer-supplier dyad, of appropriate incentives to enable cost data disclosure. The methodology has been developed using empirical findings from an action research the authors have conducted in close collaboration with an Italian manufacturer of modular kitchens and nineteen of its suppliers. It emerges that the sourcing strategy and the nature of cost data disclosed should drive the buyer’s decisions on how to use disclosed account data and how to select the most appropriate set of incentives to encourage suppliers’ participation. In particular, the sourcing strategy mainly affects the supplier’s reaction to incentives and the uses of cost data shared, while the nature of open books agreements primarily influences the buyer’s attitude to commit resources to specific suppliers and, therefore, to activate the more costly incentives. These findings have interesting implications for the identification of the suppliers with whom to collaborate in open books programs, for the selection of incentives to mitigate suppliers’ natural reluctance to disclose cost data, and for restrictions in the use of disclosed data to ensure that they are not abused within and outside the relation

    Analisi del valore come strumento di supporto alle decisioni nella cantieristica navale

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    alue Analysis is a structured technique aimed at improving product functionalities and reducing related costs. Despite being an established methodology, there is a lack of investigation on how the knowledge base acquired and created during the execution of a Value Analysis study can be effectively transferred and reused in following projects in order to support decision making. This paper describes the development and the implementation of a Value Analysis-based decision support system, which has been performed in the complex multi-project environment of the shipbuilding industry in close collaboration with Fincantieri S.p.A., the world leading company in the construction of cruise vessels

    Automating quality control through an expert system

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    In this article, we present findings from an interventional study conducted within a small enterprise in northern Italy, focused on automating quality control in press-in operation for the production of reduction gearboxes. Guided by Organizational Information Processing Theory, we developed an expert system to automate quality control and facilitate early fault detection. This novel approach enhances quality control within this production stage and could potentially impact other levels of the supply chain. We contribute to the theory by providing a revised version of the Organizational Information Processing Theory framework which integrates technological advancements and variability of the task over time as critical factors affecting information processing, and shows the iterative nature of the digitalization process in SMEs. Operationally, the solution increases defect identification from 6% at end-of-line to 15% through step-by-step checks. It provides a cost-effective, practical example of AI-driven quality control, advocating for data-driven decision-making demonstrating a scalable pathway for SMEs to adopt AI with limited resources

    The impact of supply chain integration on responsiveness: The moderating effect of using an international supplier network

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    This study reveals that in supply networks both external and internal integration practices have a significant and positive impact on responsiveness. The use of an international supplier network acts as a contingency factor on the relationship between external integration practices and responsiveness, as in an international context the effect on performance is amplified. Conversely, the impact of internal integration on responsiveness is not moderated by the use of international suppliers. These evidences suggest managers how to properly tune the level of adoption of integration practices according to the degree of supplier network internationalization

    External Integration in Demand Networks: Does it Always Work?

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    External integration (EI) is recognized as a key performance driver in supply networks. This paper analyzes the impact of EI on supply network efficiency and the moderating effect on this relationship of supply network performance measurement systems. Data from a sample of 200 manufacturing plants settled in different countries demonstrates that the moderating effect exists. Therefore to strengthen the impact of EI on supply network efficiency managers should modulate interventions on EI and supply network performance measurement systems, rather than invest and focus on EI onl

    The Relationship Between Supply Chain Integration and International Sourcing and their Influence on Delivery Performance: Insights from a Survey

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    This research uses data from the third round of the High Performance Manufacturing (HPM) project data set. It investigates the influence of supply chain integration (SCI) on delivery performance and the moderating effect of international sourcing on this relationship. The results confirm the positive relationship between SCI and delivery performance and also highlight that the impact of SCI is positively moderated by the extent to which international suppliers are used. Thus, to maximize delivery performance firms should properly tune the level of adoption of SCI practices according to the internationalization of their supplier network

    Collaborative supply chain pricing: insights from a case study

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    Recently scholars started to investigate the development across supply chains of new collaborative approaches which involve the pricing process. These contributions underline a new perspective on price definition, as a result of the interaction between several supply chain members through the adoption of cost transparency and information sharing. On the basis of extant research on the evolution of the pricing process and the analysis of retrospective case studies, we propose a conceptual framework to analyze collaborative pricing and its implementation mechanisms in supply chains. This framework is then applied to interpret a case study of a high-quality agri-food supply chain

    Can supply chain cooperation on pricing go beyond the dyad? Insights from some case studies

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    On the basis of previous research on the evolution of the pricing process towards collaborative approaches and the analysis of retrospective case studies, this paper proposes a conceptual framework to investigate collaborative pricing and its implementation mechanisms in supply chains. This framework is then applied to interpret an exploratory case study of a high-quality agri-food supply chain

    Supply Chain Integration, International Sourcing and Delivery Performance: What’s the Right Matching?

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    Several authors maintain that supply chain integration (SCI) practices cannot be considered a one-best-way recipe for all companies and that it is essential to investigate the conditions under which SCI can be more beneficial. This evidence suggests that some factors may act as moderators on SCI-performance relationship. This paper analyzes the impact of SCI on delivery performance and the moderating effect on this relationship of using an international supplier network. The analyses are based on a sample of 189 manufacturing plants, settled in several countries around the world, and operating in machinery, electronic and transportation component sectors. The results of our analysis suggest that a positive relationship exists between SCI and delivery performance. However, the impact of this variable is positively moderated by the extent of use of international suppliers. Thus, the main contribution is that firms should lever on SCI, especially when they have to manage an international supplier network. In fact, in this case, the level of uncertainty, due to unreliable suppliers’ deliveries, is very high, and SCI is fundamental to reduce this uncertainty, thus improving delivery performance

    The Relationship Between Supply Chain Integration And International Sourcing And Their Influence On Delivery Performance: Insights From A Survey

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    Supply chain integration (SCI) is a pivotal issue in SCM literature. Our quantitative analysis based on the High Performance Manufacturing database investigates the influence of SCI on delivery performance and the moderating effect of international sourcing on this relationship. The results confirm the positive relationship between SCI and delivery performance and also highlight that the impact of SCI is positively moderated by the adoption of international suppliers
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