Araştırma Makalesi
BibTex RIS Kaynak Göster
Yıl 2018, Cilt: 7 Sayı: 1, 11 - 17, 01.09.2018
https://doi.org/10.17261/Pressacademia.2018.849

Öz

Kaynakça

  • Achanga, P., Shehab, E., Roy, R., Nelder, G. (2006). Critical success factors for lean implementation within SMEs. Journal of Manufacturing Technology Management, 17, 460–471.
  • Ahmed, R. (2016). Shared services and cost reduction in government organizations: a synthesis. Allied Academics International Internet Conference, Vol. 18, No. 2, p. 33-38.
  • Ahn, H., Clermont, M., Schwetschke, S. (2018). Research on target costing: past, present and future. Management Review Quarterly, 1-34. https://doi.org/10.1007/s11301-018-0141-y
  • Altınbay, A. (2006). Kaizen maliyetleme sistemi: dinamik bir maliyet yönetimi sistemi. Afyon Kocatepe Üniversitesi, İ.İ.B.F. Dergisi Cilt. VIII, Sayı.1, s. 103-121.
  • Baldam, R., Valle, R. Silva, H. P. da. (2008). Gerenciamento de processos de negócios: BPM - Business Process Management. 2. ed. Sao Paulo: Erica.
  • Brunet, A. P., New, P. (2003). Kaizen in Japan. International Journal of Operations Management 23(12): 1426–1446.
  • Buffa, E. S. (1984). Meeting the competitive challenge. Homewood, IL: Dow Jones-Irwin.
  • Chenhall, R. H. (2004). The role of cognitive and affective conflict in early implementation of activitybased cost management. Behavioral Research in Accounting, 16, 19–44.
  • Cua, K., McKone, K., Schroeder, R. G. (2001). Relationships between implementation of TQM, JIT, and TPM and manufacturing performance. Journal of Operations Management, 19, 675–694.
  • Curry, W. (1976). How hospitals are controlling costs. Trustee, 29(6), 18-20, 29.
  • Cooper, R. (1996). Lean enterprises and the confrontation strategy. Academy of Management Executive 10(3):28–39
  • Daniel, S., Lee, D., Reitsperger, W., and Morse K. (2011). Implementation of Japanese manufacturing strategies through management control systems. Asian Business and Management 10(1), 37-65.
  • Diefenbach, U., Wald, A., Gleich, R. (2018). Between cost and benefit: investigating effects of cost management control systems on cost efficiency and organisational performance. Journal of Management Control 29, 63-89
  • Ertaş, F. C. (1999). İşletmelerde maliyet düşürme yaklaşimı: Kaizen (sürekli iyileştirmeye yönelik) maliyetleme yöntemi. İktisadi İdari Bilimler Dergisi, Cilt: 13, Haziran, Sayı: 1
  • Everaert, P., Loosveld, S., van Acker, T., Schollier, M., Sarens, G. (2006). Characteristics of target costing: theoretical and field study perspectives. Qual Res Account Manag 3(3):236–263.
  • Everaert, P., Swenson, D. W. (2014). Truck redesign case: simulating the target costing process in a product design environment. Issues Account Educ 29(1):61–85.
  • Günther, T. W., Gäbler, S. (2014). Antecedents of the adoption and success of strategic cost management methods: A meta-analytic investigation. Journal of Business Economics, 84(2), 145–190.
  • Harry, M. J. (2000). Abatement of business risk is key to Six Sigma. Quality Progress, 33, 72-76.
  • Herath, S. K. (2007). A framework for management control research. Journal of Management Development, 26(9), 895–915.
  • Himme, A. (2010). Cost management projects in Germany. Journal of Cost Management, 24(1), 24–32.
  • Himme, A. (2012). Critical success factors of strategic cost reduction, Results from an empirical survey of German cost reduction projects. Journal of Management Control, 23, 183-210.
  • Hofer, C. W. (1975). Toward a contingency theory of strategy. Academy of Management Journal 18(4): 784–810.
  • Hofer, C. W. and Schendel, D. (1978) Strategy formulation: Analytical Concepts. New York: West.
  • Holweg, M. (2007). The genealogy of lean production. Journal of Operations Management, 25, 420–437.
  • Krafcik, J. F. (1988). Triumph of the lean production system. Sloan Management Review, 30(1), 41–52.
  • Kurşunel, F., Alkan, A. T., Büyükşalvarcı, A. (2005). Maliyet yönetiminde çağdaş bir yaklaşim: hedef maliyetleme. Sosyal Bilimler Meslek Yüksekokulu Dergisi, 8(1-2), 57-74.
  • Liker, J. K. (2004). The Toyota way: 14 management principles from the world’s greatest manufacturer. New York: McGraw-Hill.
  • Mourao, F. de A. J., Magalhaes, E. M., Carjaval, T. L. R. (2016). Proposal of cost reduction in the produciton process of soft drinks concentrate from Tholor do Brasil based on the Use of integrated PDCA/DMAIC tools. Business Management Dynamics, Vol.6, No.1, Jul 2016, p.36-54.
  • Panizzolo, R. (1998). Applying the lessons learned from 27 lean manufacturers. The relevance of relationships management. International Journal of Production Economics, 55, 223–240.
  • Shah, R., Ward, P. (2003). Lean manufacturing: context, practice bundles and performance. Journal of Operations Management, 21, 129–149.
  • Seal, W., Herbert, I. (2013). Shared service centres and the role of the finance function. Journal of Accounting & Organizational Change, 9(2), 188-205.
  • Sherman, M., Kobren, B. (2017). Product support should-cost opportunities O&S strategies to boost affordability. Defense AT&L: November-December 2017, p.3-9.
  • Shields, M. D., Young, S. (1992). Effective long-term cost reduction: a strategic perspective. Journal of Cost Management, 6(1), 16–30.
  • Sterba, C., Grechenig, T. (2009). Discrepancies between expectation and evaluation results of IS shared services. Paper presented at the 14th International Conference of the Association Information and Management 2009, AIM 2009.
  • Todorut, A. V., Paliu-Popa, L., Tselentis, V. S., Cirnu, D. (2016). Sustainable cost reduction by lean management in metallurgical processes. Metalurgija 55 (2016) 4. p. 846-848.
  • Ulbrich, F., Borman, M. (2012). Preventing the gradual decline of shared service centers. Paper presented at the 18th Americas Conference on Information Systems 2012, AMCIS 2012.
  • Unutkan, Ö. (2010). Faaliyet tabanli maliyet sistemi ve bir uygulama. Mali Çözüm, Sayı: 97-2010, s: 87-105.
  • Ward, P. T., Bickford, D. J., Keong Leong, G. (1996). Configurations of manufacturing strategy, business strategy, environment and structure. Journal of Management 22(4): 597–626.
  • Wheelwright, S. (1984). Manufacturing strategy: defining the missing link. Strategic Management Journal 5(1): 77–87.
  • Womack, J., Jones, D. T. (1994). From lean production to the lean enterprise. Harvard Business Review, 72, 93–104.
  • Yıldıztekin, İ. (2011). Maliyet kontrolü için faaliyet analizi. Atatürk Üniversitesi İktisadi ve İdari Bilimler Dergisi, Cilt: 25, Sayı: 3-4, s. 181-211.
  • Zhou, B. (2016). Lean principles, practices, and impacts: a study on small and medium-sized enterprises (SMEs). Annual Operational Research, 241, 457-474.

COST REDUCTION STRUGGLES IN SISTER COMPANIES

Yıl 2018, Cilt: 7 Sayı: 1, 11 - 17, 01.09.2018
https://doi.org/10.17261/Pressacademia.2018.849

Öz

Purpose- Cost is always in top ranking issues from corporations to small enterprises. In order to accomplish cost reduction goals, the structure of cost must be well defined. What does cost reduction really mean, and why close follow up for cost items are needed should be the main questions of cost projects. This paper discusses the cost reduction concept, and its techniques, and develops a point of view for the sister companies. Intercompany transactions have many opportunities to utilize, and sister companies can be benefited from common functions.

Methodology- A systematic literature review is performed in this study in order to present the concept itself, and a conceptual type of study is followed for discussing cost reduction methodologies in sister companies.

Findings- According to findings of the study, especially for manufacturing sister companies, there are some opportunities for cost reduction as taking the advantage of organization structure, re-organizing the support functions, volume impact in fixed costs, increased bargaining power in purchasing function, and peer learning behaviors in quality and R&D activities.

Conclusion- Sister companies gain the favor of intercompany transactions in cost reduction issues, and are creating synergy for the total success.

Kaynakça

  • Achanga, P., Shehab, E., Roy, R., Nelder, G. (2006). Critical success factors for lean implementation within SMEs. Journal of Manufacturing Technology Management, 17, 460–471.
  • Ahmed, R. (2016). Shared services and cost reduction in government organizations: a synthesis. Allied Academics International Internet Conference, Vol. 18, No. 2, p. 33-38.
  • Ahn, H., Clermont, M., Schwetschke, S. (2018). Research on target costing: past, present and future. Management Review Quarterly, 1-34. https://doi.org/10.1007/s11301-018-0141-y
  • Altınbay, A. (2006). Kaizen maliyetleme sistemi: dinamik bir maliyet yönetimi sistemi. Afyon Kocatepe Üniversitesi, İ.İ.B.F. Dergisi Cilt. VIII, Sayı.1, s. 103-121.
  • Baldam, R., Valle, R. Silva, H. P. da. (2008). Gerenciamento de processos de negócios: BPM - Business Process Management. 2. ed. Sao Paulo: Erica.
  • Brunet, A. P., New, P. (2003). Kaizen in Japan. International Journal of Operations Management 23(12): 1426–1446.
  • Buffa, E. S. (1984). Meeting the competitive challenge. Homewood, IL: Dow Jones-Irwin.
  • Chenhall, R. H. (2004). The role of cognitive and affective conflict in early implementation of activitybased cost management. Behavioral Research in Accounting, 16, 19–44.
  • Cua, K., McKone, K., Schroeder, R. G. (2001). Relationships between implementation of TQM, JIT, and TPM and manufacturing performance. Journal of Operations Management, 19, 675–694.
  • Curry, W. (1976). How hospitals are controlling costs. Trustee, 29(6), 18-20, 29.
  • Cooper, R. (1996). Lean enterprises and the confrontation strategy. Academy of Management Executive 10(3):28–39
  • Daniel, S., Lee, D., Reitsperger, W., and Morse K. (2011). Implementation of Japanese manufacturing strategies through management control systems. Asian Business and Management 10(1), 37-65.
  • Diefenbach, U., Wald, A., Gleich, R. (2018). Between cost and benefit: investigating effects of cost management control systems on cost efficiency and organisational performance. Journal of Management Control 29, 63-89
  • Ertaş, F. C. (1999). İşletmelerde maliyet düşürme yaklaşimı: Kaizen (sürekli iyileştirmeye yönelik) maliyetleme yöntemi. İktisadi İdari Bilimler Dergisi, Cilt: 13, Haziran, Sayı: 1
  • Everaert, P., Loosveld, S., van Acker, T., Schollier, M., Sarens, G. (2006). Characteristics of target costing: theoretical and field study perspectives. Qual Res Account Manag 3(3):236–263.
  • Everaert, P., Swenson, D. W. (2014). Truck redesign case: simulating the target costing process in a product design environment. Issues Account Educ 29(1):61–85.
  • Günther, T. W., Gäbler, S. (2014). Antecedents of the adoption and success of strategic cost management methods: A meta-analytic investigation. Journal of Business Economics, 84(2), 145–190.
  • Harry, M. J. (2000). Abatement of business risk is key to Six Sigma. Quality Progress, 33, 72-76.
  • Herath, S. K. (2007). A framework for management control research. Journal of Management Development, 26(9), 895–915.
  • Himme, A. (2010). Cost management projects in Germany. Journal of Cost Management, 24(1), 24–32.
  • Himme, A. (2012). Critical success factors of strategic cost reduction, Results from an empirical survey of German cost reduction projects. Journal of Management Control, 23, 183-210.
  • Hofer, C. W. (1975). Toward a contingency theory of strategy. Academy of Management Journal 18(4): 784–810.
  • Hofer, C. W. and Schendel, D. (1978) Strategy formulation: Analytical Concepts. New York: West.
  • Holweg, M. (2007). The genealogy of lean production. Journal of Operations Management, 25, 420–437.
  • Krafcik, J. F. (1988). Triumph of the lean production system. Sloan Management Review, 30(1), 41–52.
  • Kurşunel, F., Alkan, A. T., Büyükşalvarcı, A. (2005). Maliyet yönetiminde çağdaş bir yaklaşim: hedef maliyetleme. Sosyal Bilimler Meslek Yüksekokulu Dergisi, 8(1-2), 57-74.
  • Liker, J. K. (2004). The Toyota way: 14 management principles from the world’s greatest manufacturer. New York: McGraw-Hill.
  • Mourao, F. de A. J., Magalhaes, E. M., Carjaval, T. L. R. (2016). Proposal of cost reduction in the produciton process of soft drinks concentrate from Tholor do Brasil based on the Use of integrated PDCA/DMAIC tools. Business Management Dynamics, Vol.6, No.1, Jul 2016, p.36-54.
  • Panizzolo, R. (1998). Applying the lessons learned from 27 lean manufacturers. The relevance of relationships management. International Journal of Production Economics, 55, 223–240.
  • Shah, R., Ward, P. (2003). Lean manufacturing: context, practice bundles and performance. Journal of Operations Management, 21, 129–149.
  • Seal, W., Herbert, I. (2013). Shared service centres and the role of the finance function. Journal of Accounting & Organizational Change, 9(2), 188-205.
  • Sherman, M., Kobren, B. (2017). Product support should-cost opportunities O&S strategies to boost affordability. Defense AT&L: November-December 2017, p.3-9.
  • Shields, M. D., Young, S. (1992). Effective long-term cost reduction: a strategic perspective. Journal of Cost Management, 6(1), 16–30.
  • Sterba, C., Grechenig, T. (2009). Discrepancies between expectation and evaluation results of IS shared services. Paper presented at the 14th International Conference of the Association Information and Management 2009, AIM 2009.
  • Todorut, A. V., Paliu-Popa, L., Tselentis, V. S., Cirnu, D. (2016). Sustainable cost reduction by lean management in metallurgical processes. Metalurgija 55 (2016) 4. p. 846-848.
  • Ulbrich, F., Borman, M. (2012). Preventing the gradual decline of shared service centers. Paper presented at the 18th Americas Conference on Information Systems 2012, AMCIS 2012.
  • Unutkan, Ö. (2010). Faaliyet tabanli maliyet sistemi ve bir uygulama. Mali Çözüm, Sayı: 97-2010, s: 87-105.
  • Ward, P. T., Bickford, D. J., Keong Leong, G. (1996). Configurations of manufacturing strategy, business strategy, environment and structure. Journal of Management 22(4): 597–626.
  • Wheelwright, S. (1984). Manufacturing strategy: defining the missing link. Strategic Management Journal 5(1): 77–87.
  • Womack, J., Jones, D. T. (1994). From lean production to the lean enterprise. Harvard Business Review, 72, 93–104.
  • Yıldıztekin, İ. (2011). Maliyet kontrolü için faaliyet analizi. Atatürk Üniversitesi İktisadi ve İdari Bilimler Dergisi, Cilt: 25, Sayı: 3-4, s. 181-211.
  • Zhou, B. (2016). Lean principles, practices, and impacts: a study on small and medium-sized enterprises (SMEs). Annual Operational Research, 241, 457-474.
Toplam 42 adet kaynakça vardır.

Ayrıntılar

Birincil Dil İngilizce
Bölüm Makaleler
Yazarlar

Burcu Birol 0000-0002-6113-1544

Yayımlanma Tarihi 1 Eylül 2018
Yayımlandığı Sayı Yıl 2018 Cilt: 7 Sayı: 1

Kaynak Göster

APA Birol, B. (2018). COST REDUCTION STRUGGLES IN SISTER COMPANIES. PressAcademia Procedia, 7(1), 11-17. https://doi.org/10.17261/Pressacademia.2018.849
AMA Birol B. COST REDUCTION STRUGGLES IN SISTER COMPANIES. PAP. Eylül 2018;7(1):11-17. doi:10.17261/Pressacademia.2018.849
Chicago Birol, Burcu. “COST REDUCTION STRUGGLES IN SISTER COMPANIES”. PressAcademia Procedia 7, sy. 1 (Eylül 2018): 11-17. https://doi.org/10.17261/Pressacademia.2018.849.
EndNote Birol B (01 Eylül 2018) COST REDUCTION STRUGGLES IN SISTER COMPANIES. PressAcademia Procedia 7 1 11–17.
IEEE B. Birol, “COST REDUCTION STRUGGLES IN SISTER COMPANIES”, PAP, c. 7, sy. 1, ss. 11–17, 2018, doi: 10.17261/Pressacademia.2018.849.
ISNAD Birol, Burcu. “COST REDUCTION STRUGGLES IN SISTER COMPANIES”. PressAcademia Procedia 7/1 (Eylül 2018), 11-17. https://doi.org/10.17261/Pressacademia.2018.849.
JAMA Birol B. COST REDUCTION STRUGGLES IN SISTER COMPANIES. PAP. 2018;7:11–17.
MLA Birol, Burcu. “COST REDUCTION STRUGGLES IN SISTER COMPANIES”. PressAcademia Procedia, c. 7, sy. 1, 2018, ss. 11-17, doi:10.17261/Pressacademia.2018.849.
Vancouver Birol B. COST REDUCTION STRUGGLES IN SISTER COMPANIES. PAP. 2018;7(1):11-7.

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