Purpose: This paper aims to detail how a Sales and Operations Planning (S&OP) process can be designed to support the planning requirements of recently introduced products. Design/methodology/approach: Design science research was conducted to propose and implement an S&OP model for demand...

Purpose: Lean manufacturing (LM) has advocated gains by reducing waste and intensifying continuous improvement. As a holistic organizational policy, it must overpass the limits of the manufacturing function. Management accounting should be aligned to lean thinking, aiming to meet the demands...

The Fourth Industrial Revolution poses significant challenges to manufacturing companies from technological, organizational, and managerial perspectives due to a large number of barriers to its realization. However, there is a lack of detailed studies and systematic literature (SLR) reviews that...

The aim of this paper is to describe the mortality factors and the change in the importance of these factors throughout the life cycle stages of small businesses. Research on mortality of small businesses ignores the characteristics of small businesses and the life cycle stage they are at the...