Abstract: Highly developed technology and highly competitive
global market highlight the important role of competitive advantages
and operation performances in sustainable company operation.
Activity-Based Costing (ABC) provides accurate operation cost and
operation performance information. Rich literatures provide relevant
research with cases study on Activity-Based Costing application, but
the research on cause relationship between key success factors and its
specific outcome, such as profitability or share market are few. These
relationships provide the ways to handle the key success factors to
achieve the specific outcomes for ensuring to promote the competitive
advantages and operation performances. The main purposes of this
research are exploring the key success paths by Key Success Paths
approach which will lead the ways to apply Activity-Base Costing.
The Key Success Paths is the innovative method which is exploring
the cause relationships and explaining what are the effects of key
success factors to specific outcomes of Activity-Based Costing
implementation. The cause relationships between key success factors
and successful specific outcomes are Key Success Paths (KSPs). KSPs
are the guidelines to lead the cost management strategies to achieve the
goals of competitive advantages and operation performances. The
research findings indicate that good management system design may
affect the well outcomes of Activity-Based Costing application and
achieve to outstanding competitive advantage, operating performance
and profitability as well by KSPs exploration.
Abstract: The market competition is moving from the single
firm to the whole supply chain because of increasing competition and
growing need for operational efficiencies and customer orientation.
Supply chain management allows companies to look beyond their
organizational boundaries to develop and leverage resources and
capabilities of their supply chain partners. This creates competitive
advantages in the marketplace and because of this SCM has acquired
strategic importance. Lean Approach is a management strategy that focuses on reducing
every type of waste present in an organization. This approach is
becoming more and more popular among supply chain managers. The supply chain application of lean approach is not frequent. In
particular, it is not well studied which are the impacts of lean
approach principles in a supply chain context. In literature there are
only few studies aimed at understanding the qualitative impact of the
lean approach in supply chains. Therefore, the goal of this research
work is to study the impacts of lean principles implementation along
a supply chain. To achieve this, a simulation model of a threeechelon
multi-product supply chain has been built. Kanban system (and several priority policies) and setup time
reduction degrees are implemented in the lean-configured supply
chain to apply pull and lot-sizing decrease principles respectively. To
evaluate the benefits of lean approach, lean supply chain is compared
with an EOQ-configured supply chain. The simulation results show
that Kanban system and setup-time reduction improve inventory
stock level. They also show that logistics efforts are affected to lean
implementation degree. The paper concludes describing
performances of lean supply chain in different contexts.
Abstract: This paper applied factor conditions from Porter’s
Diamond Model (1990) to understand the various challenges facing
the AMISA. Factor conditions highlighted in Porter’s model are
grouped into two groups namely, basic and advance factors. Two
AMISA associations representing over 10 000 employees were
interviewed. The largest Clothing, Textiles and Leather (CTL)
apparel retail group was also interviewed with a government
department implementing the industrialization policy were
interviewed. The paper points out that AMISA have basic factor conditions
necessary for competitive advantage in the apparel industries.
However advance factor creation has proven to be a challenge for
AMISA, Higher Education Institutions (HEIs) and government. Poor
infrastructural maintenance has contributed to high manufacturing
costs and poor quick response technologies. The use of Porter’s
Factor Conditions as a tool to analyze the sector’s competitive
advantage challenges and opportunities has increased knowledge
regarding factors that limit the AMISA’s competitiveness. It is
therefore argued that other studies on Porter’s Diamond model
factors like Demand conditions, Firm strategy, structure and rivalry
and Related and supporting industries can be used to analyze the
situation of the AMISA for the purposes of improving competitive
advantage.
Abstract: Intrapreneurship, a term used to describe
entrepreneurship within existing organizations, has been
acknowledged in international literature and practice as a vital
element of economic and organizational growth, success and
competitiveness and can be considered as a unique competitive
advantage. The purpose of the paper is, first, to provide a
comprehensive analysis of the concept of intrapreneurship, and,
second, to highlight the need for a different approach in the research
on the field of intrapreneurship. Concluding, the paper suggests
directions for future research.
Abstract: This article is an extension and a practical application
approach of Wheeler-s NEBIC theory (Net Enabled Business
Innovation Cycle). NEBIC theory is a new approach in IS research
and can be used for dynamic environment related to new technology.
Firms can follow the market changes rapidly with support of the IT
resources. Flexible firms adapt their market strategies, and respond
more quickly to customers changing behaviors. When every leading
firm in an industry has access to the same IT resources, the way that
these IT resources are managed will determine the competitive
advantages or disadvantages of firm. From Dynamic Capabilities
Perspective and from newly introduced NEBIC theory by Wheeler,
we know that only IT resources cannot deliver customer value but
good configuration of those resources can guarantee customer value
by choosing the right emerging technology, grasping the right
economic opportunities through business innovation and growth. We
found evidences in literature that SOA (Service Oriented
Architecture) is a promising emerging technology which can deliver
the desired economic opportunity through modularity, flexibility and
loose-coupling. SOA can also help firms to connect in network which
can open a new window of opportunity to collaborate in innovation
and right kind of outsourcing. There are many articles and research
reports indicates that failure rate in outsourcing is very high but at the
same time research indicates that successful outsourcing projects
adds tangible and intangible benefits to the service consumer.
Business executives and policy makers in the west should not afraid
of outsourcing but they should choose the right strategy through the
use of emerging technology to significantly reduce the failure rate in
outsourcing.
Abstract: Nowadays, under developed countries for progress in
science and technology and decreasing the technologic gap with
developed countries, increasing the capacities and technology
transfer from developed countries. To remain competitive, industry is
continually searching for new methods to evolve their products.
Business model is one of the latest buzzwords in the Internet and
electronic business world. To be successful, organizations must look
into the needs and wants of their customers. This research attempts to
identify a specific feature of the company with a strong competitive
advantage by analyzing the cause of Customer satisfaction. Due to
the rapid development of knowledge and information technology,
business environments have become much more complicated.
Information technology can help a firm aiming to gain a competitive
advantage. This study explores the role and effect of Information
Communication Technology in Business Models and Customer
satisfaction on firms and also relationships between ICTs and
Outsourcing strategic.
Abstract: This paper has presented research in progress
concerning the contribution of target costing approach to
achievement competitive price in the Iraqi firm. The title of the
paper is one of the subjects that get large concerns in the finance and
business world in the present time. That is because many competitive
firms have appeared in the regional and global markets and the rapid
changes that covered all fields of life. On the other hand, this paper
concentrated on lack knowledge of the industrial firms, regarding the
significant role of target cost for achieving the competitive prices.
The paper depends on the main supposition, using the competitive
price to get the target cost in the industrial firms. In order to achieve
competitive advantage in business world the firms should rely on
modern methods to manage cost and profit. From strategic
perspective the target cost achieves a so powerful competitive
advantage represented in cost reduction. Nevertheless the target cost
does not exclude the calculation and survey of costs during the
production process. Products- estimated costs are calculated and
compared with the target costs.
Abstract: Global competition is tightening and companies have
to think how to remain competitive. The main aim of this paper is to
discuss how Finnish foundries will remain competitive. To fulfil the
aim, we conducted interviews in nine companies using castings and
analysed buyer–supplier relationships, current competitive
advantages of Finnish foundries and customer perspectives on how
Finnish foundries remain competitive. We found that the customerfoundry
relationship is still closer to traditional subcontracting than
partnering and general image of foundries is negative. Current
competitive advantages of Finnish foundries include designing
cooperation, proximity and flexibility. Casting users state that
Finnish foundries should sell their know-how and services instead of
their capacity, concentrate on prototype, single and short series
castings and supply ready-to-install cast components directly to
customers- assembly lines.
Abstract: The article examines an opportunity of corruption
restriction exercised by international business community in Russia.
Integration of Russian economy into the international business does
not reduce corruption inside the country. Foreign actors investing in
Russia under the condition of obtaining their required rates of returns
will be reluctant to harm their investments by involving into anticorruption
activities. Furthermore, many Russian firms- competitive
advantage could be directly related to their corruption connections. In
this case, foreign investments would only accentuate corrupt
companies- success by supporting them financially
Abstract: Nowadays companies in all sectors are looking for the
sources of competitive advantages. Holistic marketing approach
searches for their emergence based on the integration of all
components and elements across the organization. Modern marketing
sees the sources of competitive advantage in implementing the latest
managerial practices, motivation, intelligent project management,
knowledge management, collaborative marketing, CSR and, in the
recent years, also in the business process optimization. With the use
of modern tools including business process management and business
process modelling the company can markedly increase its internal
efficiency which can lead not only to lowering the costs but to
creating the environment for optimal customer care, positive
corporate culture and for origination of innovations as well. In the
article the authors analyze the recent trend in this area and introduce
suggestions to companies to identify and optimize the key processes
that have a significant impact of the company´s competitiveness.