Business Commons^™

Lean Accounting: A Connection To Strategic Partnership & Collaboration Between Management Accountants And Operations Managers, Colleen Mpofu

Dissertations

Technological advances, such as automation and artificial intelligence, have transformed the accounting profession. There is a consensus in the academic and practitioner literature that management accountants must move from their traditional role into one that serves as a strategic partner. However, literature that examines how management accountants have moved from this traditional role to one that is more strategic is limited. This study combines concepts from three different literature streams to explore how utilizing lean accounting practices relate to management accountant’s participation in strategic decision making, partnership with operations managers, and overall operational performance in manufacturing firms utilizing a lean …

Exploring The Influence Of Industry 4.0 Technology On Buyer-Supplier Relationships (Supplier Transparency) And Supply Chain Agility, Honey Zimmerman

Dissertations

Constantly evolving technologies enable supply chains around the world to thrive and become progressively more sophisticated and responsive. Industry 4.0 (I4.0) technologies connect supply chain networks like never before. Still, anecdotal evidence suggests that few firms have implemented such technologies enterprise-wide. Therefore, to investigate the value created from the implementation of such technology, the focus of this study was on buyer-supplier relationships (BSR) and firm supply chain agility (FSCA) in the context of I4.0 technologies. Using mixed methodologies within a single-case study, we set out to answer the research question: Does I4.0 technology influence buyer-supplier relationships and firm supply chain …

Forecasting Demand For Optimal Inventory With Long Lead Times: An Automotive Aftermarket Case Study, Chris Anderson

Dissertations

Accuracy in predicting customer demand is essential to building an economic inventory policy under periodic review, long lead-time, and a target fill rate. This study uses inventory and customer service level as a stock control metric to evaluate the forecast accuracy of different simple to more complex predictive analytical techniques. We show how traditional forecast error measures are inappropriate for inventory control, despite their consistent usage in many studies, by evaluating demand forecast performance dynamically with customer service level as a stock control metric that includes inventory holdings costs, stock out costs, and fill rate service levels. A second contribution …

An Empirical Analysis Of Factors Affecting Autonomous Truck Adoption, Christopher Mondy

Dissertations

Autonomous vehicles have the potential to revolutionize the transportation industry. The segment of truck transportation is no exception. Autonomous vehicles have the potential to improve trucking safety, to increase shipping velocity, and to decrease costs. Additionally, autonomous trucks could be an important tool to help alleviate the ongoing driver shortage that the trucking industry is contending with.

Autonomous truck adoption is not guaranteed. Transportation equipment decisions are market-based, and autonomous trucks must present a compelling business case to transportation professionals. As such, it is imperative to understand the decision-making factors that drive transportation solution adoption, and how autonomous trucks could …

Task-Based Estimation And Planning For Application Development Projects And Resources: Models, Methods And Applications, Chidambaram Subbiah

Dissertations

This dissertation takes a new approach to software development effort estimation from the perspective of design patterns at an organization. A new estimating tool is developed to provide bottom up estimates based on the design patterns of the organization. The research also offers guidelines for extracting the unique design patterns specific to an organization that are used to obtain baseline task level estimates in the Estimating Tool. In addition, the tool provides a suite of seven estimates using predictive analytics to estimate the labor hours required for a project using historical data, a bottom-up estimate that is rooted in the …

Containing Risk When Maximizing Supply-Chain Performance, Harrison Luvai

Dissertations

The objective of this dissertation is to develop and test an approach that will quantify the level of risk in the supply chain, evaluate the cost and impact of risk mitigation strategies, validate event management protocols pre-implementation, and optimize across a portfolio of risk mitigation strategies. The research integrates a Mixed Integer Linear Programming (MILP) model and a Discrete Event Simulation model to investigate a production-inventory-transportation problem subject to risk. The MILP model calculates the optimal Net Profit Contribution of the supply chain in the absence of risk. Deviation risks are introduced as volatility in final demand and lead times, …

Optimizing Strategic Sourcing In The Healthcare Supply Chain With Consideration Of Physician Preference And Vendor Scorecards, Parimal Kulkarni

Dissertations

This research focuses on the design of a procurement model for expensive medical supplies in a healthcare supply chain. A deterministic optimization model generates recommendations for optimal purchases of products in a given planning period. The model combines common concepts of supply chain procurement such as leveraging tiered pricing, ensuring supply base diversity with phenomena unique to healthcare supply chain such as consideration of physician preference for products. The deterministic optimization model minimizes total spend over a chosen planning period with consideration of four key decision parameters:

• Physician preference requirements (which are imposed as rules on product substitutability),
• Upper limits …

Incoterms® Use In Buyer-Seller Relationships: A Mixed Methods Study, Thomas J. Schaefer

Dissertations

The negotiation and communication of logistics management decisions between buyers and sellers of goods is critical for effective supply chain management. Incoterms® rules, a set of three character acronyms, are often used by buyers and sellers to communicate each party’s logistics management responsibilities when transacting goods. Inappropriate application of Incoterms® rules can lead to miscommunication of logistics responsibilities and expose either party to unanticipated costs and risks. This three-part mixed methods research explores the circumstances that contribute to errors in logistics management decision communication within buyer-seller dyads, the consequences of these errors, and methods to improve logistics management decision communication. …