Showing 1 - 10 of 829
There is an increasing attention to behavioral aspects in management accounting research. In a survey professors teaching management accounting at German universities were asked about the recognition of behavioral aspects in education today and the expected future development. Findings suggest...
Persistent link: https://www.econbiz.de/10010995051
The following paper analyzes the results of empirical controlling research in German-speaking countries from 1990 to … controlling research but may also serve as guidelines for implementing efficient as well as effective planning systems in business …
Persistent link: https://www.econbiz.de/10010995221
Controlling" represents a new concept in the Romanian economic environement, being implemented successfully in very few … companies. Unlike the German space where controlling is very well represented both at a practical level and in the academia, in … Romania controlling can only be found at a practical level, and the specialized literature is restraint, almost absent. Since …
Persistent link: https://www.econbiz.de/10009650832
Exploiting existing resources or exploring new ones is an old dilemma. As exploitation consists in “the refinement and extension of existing competences, technologies and paradigms” (March, 1991, p. 85) and exploration means “experimentation with new alternatives” (March, 1991, p. 85),...
Persistent link: https://www.econbiz.de/10011073639
ILO pub. Working paper, comparison of decision making process in foreign enterprise subsidiarys of American and Japanese multinational enterprise located in the UK - contrasts the role of USA management attitudes in the 1950s with role of Japanese industrial management in the 1980s; covers...
Persistent link: https://www.econbiz.de/10010966027
The specifics of process manufacturing have a great influence on production management. The focus of process-production control is to maintain stable and cost-effective production within given constraints. The synthesis of production-control structures is thus recognized as one of the most...
Persistent link: https://www.econbiz.de/10011009268
We consider the production/inventory control for a recoverable system with stochastic demand and returns where stock is replenished by manufacturing new items or remanufacturing returned items. The optimal control policy found by solving a Markov decision process (MDP) for a given problem...
Persistent link: https://www.econbiz.de/10011266508
The contribution of new technologies to economic growth is harnessed only when new technologies are widely diffused in the economy. Diffusion results from a series of individual decisions to introduce the new technologies, decisions being the result of a comparison of the uncertain benefits and...
Persistent link: https://www.econbiz.de/10005297715
The specifics of process manufacturing have a great influence on production management. The focus of process-production control is to maintain stable and cost-effective production within given constraints. The synthesis of production-control structures is thus recognized as one of the most...
Persistent link: https://www.econbiz.de/10010534583
We address the procurement of new components for recyclable products in the context of Kodak's single-use camera. The objective is to find an ordering policy that minimizes the total expected procurement, inventory holding, and lost sales cost. Distinguishing characteristics of the system are...
Persistent link: https://www.econbiz.de/10009208991