scholarly journals Supplier Management in Service Industry: What can be Learned from Automotive Manufacturing?

2018 ◽  
Author(s):  
Robert G. Batson
Keyword(s):  
Service Industry ◽  
Supplier Management ◽  
Automotive Manufacturing

An investigation into manufacturing performance achievements accrued by Indian manufacturing organization through strategic 5S practices

2018 ◽  
Vol 67 (4) ◽  
pp. 754-787 ◽  
Author(s):  
Jugraj Singh Randhawa ◽  
Inderpreet Singh Ahuja
Keyword(s):  
Lean Manufacturing ◽  
Manufacturing Industry ◽  
Service Industry ◽  
Manufacturing Sector ◽  
Successful Implementation ◽  
Automotive Manufacturing ◽  
Content Type ◽  
Manufacturing Performance ◽  
Improvement Programs ◽  
Manufacturing Organization

Purpose The purpose of this paper is to evaluate the quantitative and qualitative benefits accrued by an Indian automotive parts industry through strategic 5S implementation initiatives. Design/methodology/approach The study involves evaluation of steps involved in systematic implementation of 5S program methodology in an automotive manufacturing organization and investigation of achievements accrued by the industry through the successful implementation of 5S program. Findings The empirical results of the study have revealed that effective practice of 5S program brings considerable level of improvements in the quality, production, cost optimizations, employee’s morale values and work culture in the manufacturing industry. The industry accrued both tangible and non-tangible benefits through the holistic adoption of 5S principals. 5S principals have been envisioned to further support other quality improvement programs like lean manufacturing initiatives of the organizations. Research limitations/implications The limitation of the study is that this research has been carried out in only manufacturing industry while similar study will be conducted in the service industry also. Originality/value Global competition in the manufacturing sector has provided necessary impetus for manufacturing organizations for affecting continuous improvements in manufacturing performance for achieving sustainability and profitability in the competitive market. 5S implementation is the fundamental tool for the overall achievements in both quantitative and qualitative performance enhancements in the manufacturing as well as service organizations.

The Severity of Internal Controls over Financial Reporting Deficiencies: Differences among Types and Industries

2014 ◽  
pp. 55-77
Author(s):  
Tatiana Mazza ◽  
Stefano Azzali
Keyword(s):  
Information Technology ◽  
Financial Reporting ◽  
Internal Control ◽  
Service Industry ◽  
Listed Companies ◽  
Internal Controls ◽  
Service Companies ◽  
Finance Industry ◽  
Material Weaknesses ◽  
Fixed Assets

This study analyzes the severity of Internal Control over Financial Reporting deficiencies (Deficiencies, Significant Deficiencies and Material Weaknesses) in a sample of Italian listed companies, in the period 2007- 2012. Using proprietary data the severity of the deficiencies is tested for account-specific, entity level and information technology controls and for industries (manufacturing and services vs finance industries). The results on ICD severity is compared with one of the most frequent ICD (Acc_Period End/Accounting Policies): for account-specific, ICD in revenues, purchase, fixed assets and intangible, loans and insurance are more severe while ICD in Inventory are less severe. Differences in ICD severity have been found in the characteristic account: ICD in loan and insurance for finance industry and ICD in revenue, purchase for manufacturing and service industry are more severe. Finally, we found that ICD in entity level and information technology controls are less severe than account specific ICD in all industries. However, the results on entity level and information technology deficiencies could also mean that the importance of these types of control are under-evaluated by the manufacturing and service companies.

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