World-class manufacturing, management accountants’ cross-functional participation, and firm performance

2013 ◽  
Vol 21 (3) ◽  
pp. 262-283
Author(s):  
Rong-Ruey Duh ◽  
Audrey Wen-hsin Hsu ◽  
Chee W. Chow
2012 ◽  
Vol 01 (06) ◽  
pp. 158-166
Author(s):  
Mohd Shaladdin Muda

Majority of research into the World Class Manufacturing (WCM) has taken a universalistic approach and has developed general models covering all aspects of manufacturing management. Whilst there has been some research that suggests that appropriate best practice procedures are contingent upon company type, none of this research has tried to develop a detailed WCM model for the make to order (MTO) sector. Given the complex nature of the MTO sector, it could be argued that it is necessary to build a WCM model for the MTO sector initially.


2017 ◽  
Vol 22 (2) ◽  
pp. 244-263
Author(s):  
Rafael de Carvalho Mendes ◽  
Max Cirino de Mattos

ABSTRACT This paper presents the partial results of an ongoing research on the proposal of a methodology for the integration between Knowledge Management (KM) and World Class Manufacturing (WCM). The initial investigation of theoretical and conceptual nature aimed at developing a comprehensive and current vision on KM, WCM, and how (or "whether") these constructs relate to one another. The primary sources for the literature review were Web of Science, Scopus, Emerald, Ebsco, SciELO and Spell, and the time frame was 2000 to 2016. The analysis of the selected papers showed that, although the initial WCM model evolved into a "new WCM" in the 2000s, the literature is still focused on the broad conceptual aspects and basic methods and tools, such as Total Quality Process, Total Productive Maintenance and Just-in-Time, conceived in the Toyota Production System, which shows the need for more studies focused on the current scenario of companies associated with the "new WCM" and its Methods and Tools. Only one article explicitly addressing the interaction between KM theories with WCM was found in the databases surveyed, thus reinforcing the lack of theoretical approximation of these constructs.


TEM Journal ◽  
2020 ◽  
pp. 750-755
Author(s):  
Marcela Malindzakova ◽  
Dusan Malindzak

The paper deals with the implementation of the WCM (World Class Manufacturing) model. By implementing the WCM, it is possible to reduce costs in manufacturing operations by removing elements that does not bring added value, or generate losses, waste or even lead to accidents and errors. WCM as a management model includes its own methods and tools that enable the company to achieve profit and a competitive advantage based on the principle of "producing the highest quality products at low prices". The WCM model is based on four concepts to achieve zero waste, zero accidents, zero failures and zero stocks. A prerequisite for the development of the WCM model is the improvement of the company's organizational system in order to achieve a global level of competitiveness.


2014 ◽  
Vol 660 ◽  
pp. 976-982
Author(s):  
Lukman Sukarma

As a continuation of the previous paper by the author for this conference, this article provides empirical evidence for the impact of concurrent implementation of TQM, JIT and TPM in enhancing company performance, and hence its competitiveness. In doing this, ingredients of World Class Manufacturing company performance are reviewed, hypotheses and research methodology are developed, and data are analysed to verify the hypotheses. It is confirmed that plants implementing TQM, JIT and TPM concurrently outperform those, which implement only one or two of the methods, and there is no difference in performance among plants using either one or two of the methods. Further investigation on the causes of difference in performance reveals that, in addition to simultaneous implementation of the three methods, the establishment of performance targets leads to better performance. However, there is insufficient evidence to claim that involving employees in target setting has an effect on performance.


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