基于SCOR的物流作业成本核算模型

结合物流成本核算的要求,综合运用成本计算领域和供应链领域的最新理论,即作业成本法和SCOR模型,构建了基于SCOR的物流作业成本核算模型(ABC-SCOR模型),通过定义标准的物流作业分析流程,使物流作业成本核算的可操作性得到加强。最后,运用一案例进一步说明该方法的具体操作方法。     

Measuring agri-food supply chain performance and risk through a new analytical framework: a case study of New Zealand dairy

Abstract

Many researchers and practitioners have long recognized the significance of measuring performance. Although general guidelines for measuring business performance are widely available, no appropriate measurement frameworks have been developed for measuring agri-food supply chain performance. Particularly, food quality and risk-related indicators have not been well integrated into existing performance measurement systems. Our research, therefore, addresses this knowledge gap by first providing an in-depth review of extant performance measurement systems and frameworks. It then develops an analytical framework by extending the Supply Chain Operations Reference (SCOR) model which has been extensively implemented across non-food industries. The analytical framework is further validated by utilizing a case study of 50 farmers and 10 dairy companies, operating in the New Zealand dairy industry.

Our pilot testing and subsequent findings show that the individual metrics interlocked with the analytical framework are in-line with the key industrial practices adapted by the New Zealand dairy industry. In addition, the framework is flexible and scalable to evaluate and benchmark other agri-food supply chains – ranging from fresh products such as fruits and vegetables to processed foods such as canned fruits. The findings further show that the detailed information required for measuring the level-3 SCOR metrics is not easily available in the industry, as researchers need to access specific company records that may be confidential. Consequently, this study provides how agri-food supply chain managers can employ our new analytical framework in-conjunction with the SCOR model for a deeper understanding of the complicated performance measurement indicators applied in their agri-food production systems and relevant supply chains.     

Comparing mining and manufacturing supply chain processes: challenges and requirements

The mineral raw materials industry is essential for manufacturing by providing the basic materials for their value adding processes. In the last decade, the integration of operations of the industry within global manufacturing supply chains has progressed greatly. The processes of the different stakeholders have been extensively analysed and modelled according to standardised frameworks such as the supply chain operations reference (SCOR) model. However, as of today, not all stakeholders are integrated to the same extent. Especially, in the early part of the supply chain, deep integration of the mineral raw materials industry is still an exception. This industry and its processes differ greatly from the average manufacturing company’s processes. Not being directly comparable results in the absence of applications of standardised modelling tools for supply chains like the above-mentioned SCOR model. These circumstances hinder the integration, understanding and exchange between industries that rely significantly on each other. In a first attempt to create a basis for further research, this study analyses, elaborates and compares the challenges and requirements of supply chain processes, with a special focus on sourcing processes, in manufacturing and mining. Based on these findings, an adaption of the SCOR model towards applicability in mining and mining supply processes is presented, followed by a critical discussion of the results and implications, later concluded by a short outlook on further research.     

A standard-based business repository for on-demand manufacturing execution systems

In manufacturing execution system (MES) projects, knowledge is heterogeneous and is applied partially in each software package. Consistency is therefore critical. Some standard business reference models exist, such as the IEC/ISO 62264 standard for MESs (also known as ISA S95), or the Supply Chain Operations Reference model for supply chain planning (SCP) and execution (SCE). These reference models have some overlaps. For example, traceability is part of both MES and SCE packages. A consortium of manufacturing software editors for industry has launched an ‘MES on demand’ platform using services from different packages. This paper presents the enriched business repository model built to facilitate business heterogeneity. It is used to align different business repositories (B–B alignment) and different business and software packages (B–S alignment). It likewise serves to align customer requirements with the repository (B–C alignment). The consortium platform is then ‘S95 compliant’ when knowledge supported by the different actors is included.     

基于SCOR模型的供应链绩效评估：一个创新的参数OFE

作为供应链管理的核心组成部分,供应链绩效评估对于供应链及企业的成功运作具有举足轻重的作用。本文基于供应链运作参考模型SCOR中已有的标准评估指标,在大量的供应链实践的基础上,立足于以顾客满意度为导向,致力于量化企业竞争力水平,创新地推导出新的供应链绩效评估参数,即订单履行效率OFE。该参数综合评估订单履行过程中定性和定量两方面的绩效,反应出投入的资源和其相关产出在质和量上的综合相关性。订单履行效率具有多维性、实用性和可操作性的特征,它不仅适用于评估供应链的各个环节,同时也可以作为辅助评估整个供应链管理绩效的指标。     

SCOR model application in developing countries: challenges & requirements

Due to the changes in the nature of business and competition from company versus company to supply chain versus supply chain, the importance of improving the entire supply chain holistically is becoming an increasingly important topic in recent studies. Industry practitioners and academics are focusing on developing a modelling tool for this purpose. However, such efforts were unsuccessful. The main reasons for failure are that the existing models are developed and tested based on the experiences of manufacturing firms in the developed world. The nature of the existing firms, their operating and business processes situation in developing countries vary greatly from the manufacturing processes and the surrounding environment in developed countries. However, the absence of an agreed upon, common language and standardised modelling tools for the entire supply chains hampers the global supply chain improvement initiatives. This paper focuses on addressing the issue of a how standardised and widely accepted model, like the SCOR, can be applied despite the different circumstances. The firms’ supply chain characteristics and new requirement for the model adaptation were collected based on the available literature and field analysis results. The research paper results focus on the make and delivery processes for illustration and evaluation.     

分形供应链的自相似性与其评价模型

供应链管理是企业在当前日益激烈的竞争环境中为提高核心竞争力而形成发展起来的管理方法。由于市场需求及运作环境的变化日愈加快,传统的稳健型供应链模型逐渐向具有更高敏捷度的动态供应链模型进化。但动态供应链往往因过于关注敏捷性而导致资源整合周期长、运作失衡等问题。为了平衡供应链构建及运作的灵活性和稳定性,本文提出了基于分形理论的具有自相似、自组织、自优化功能的可重构分形供应链。对其构建及运作模型进行了阐述,并着重利用分形方法对分形供应链的自相似性及相似性进行了研究,给出了基于分形方法的定量评价相似度的数学模型。     

Toward a resilient complex adaptive system view of business models

This paper employs the theory of resilient complex adaptive systems (RCAS) to offer a versatile and universal foundation for the concept of a business model that facilitates connections between prior works while enabling future exploration with a common language. The proposed business model construct is developed by first exploring the field of systems to highlight how the concept of an RCAS can be employed to provide a more robust conceptualization of a business model than previous constructs. A thematic analysis of the literature is then conducted to translate the fundamental requirements of an RCAS into the business model context. This system view is inherently abstraction tolerant and provides a foundation for both academic research and practical applications. Specifically, it addresses two key gaps in the business model literature. First, the comprehensive nature of the system model naturally calls out important aspects of business models that have been largely ignored in the literature. Second, the construct provides a comprehensive means to connect the work of business model scholars and practitioners outlined in more than 150 studied articles, highlighting how each earlier research effort has employed a construct that is actually part of a grander whole.     

Ans?tze einer Produktionstheorie des Serienanlaufs

Over the last few decades, the number of production ramp-ups has risen substantially due to the increasingly fast pace of both technology and product life cycles. Up to now, however, the growing significance of ramp-ups for companies and their development has not been adequately addressed by business science from a theoretical perspective. We contribute by outlining a research map of production ramp-up from a theoretical perspective and identifying outstanding ramp-up characteristics: the initially lacking control over production quality, advancing experience effects, and the varying intensity of production as the operationalisation of the production ramp-up-policy. Existing models are then being analysed, as to how far they are able to reflect the so-sketched phenomenon of production ramp-up. By subsequently introducing a model of production ramp-up based on elements of these models, this study is to advance the development of a theory of production ramp-up. The proposed model builds upon a dynamisation of Gutenberg??s production model in order to explain the characteristic curve of production ramp-up.     

Strategic Development of Business Models: Implications of the Web 2.0 for Creating Value on the Internet

There is virtually a consensus that, to remain competitive, firms must continuously develop and adapt their business models. However, relatively little is known about how managers can go about achieving this transformation, and how, and to what extent, different types of business models should be adapted. To illustrate the differential effect of environmental changes on different business model types, this article draws from the ‘4C’ Internet business model typology to elaborate on how a recent wave of changes on the Internet – the emergent Web 2.0 phenomenon – is affecting each of its four business model types. We argue that Web 2.0 trends and characteristics are changing the rules of the ‘create and capture value’ game, and thus significantly disrupt the effectiveness of established Internet business models. Since systematic empirical knowledge about Web 2.0 factors is very limited, a comprehensive Web 2.0 framework is developed, which is illustrated with two cases and verified through in-depth interviews with Internet business managers. Strategic recommendations on how to what extent different Web 2.0 aspects affect each business model type are developed. Executives can use the ideas and frameworks presented in the article to benchmark their firm's efforts towards embracing the changes associated with the Web 2.0 into their business model.     

The impact of national culture on negotiating behaviors across borders

Recent declines in American competitiveness and the increasing globalization of American business underscore the importance of one's culturally-based negotiating ability in international business transactions. This paper examines the impact of cultural dimensions on negotiating effectiveness on three levels: the role of a single dimension of culture, the interactive effects between multiple dimensions of culture, and the degree of cultural compatibility between negotiating parties. Two existing models of negotiation are integrated, outlining the critical importance of culture in each stage of effective international business negotiations. The integrated model is then applied to the cultures of eleven nations. Propositions and suggestions for future research are provided.An earlier version of this paper was presented at the Academy of International Business Conference. The authors wish to thank two anonymous AIB reviewers and session participants at the AIB meeting for their constructive comments concerning the paper.     

Knowledge Transfer and Knowledge Building at Offshored Technical Support Centers

This study investigates knowledge transfer and knowledge building at three technical support centers (TSCs) which have been offshored to China. Utilizing an interpretive case study approach, the study examined how organizational knowledge was transferred from the US-based onshore TSC to a China-based offshore TSC, and how China-based knowledge was built and expanded in a dynamic changing business context. A model is presented which was developed from qualitative analysis of the field data, and this model aids understanding of how knowledge was transferred and built at the individual level, the group level and the organization level at the China-based offshored TSC. The shared mental models of the people in the organizations helped individual knowledge to be linked to group knowledge, and then to organizational knowledge. The ongoing informal communication, close interaction and coordination between onshore and offshore group members facilitated the knowledge transfer from onshore to offshored TSC. The model presented also demonstrates the knowledge flow through knowledge intermediaries in the offshored knowledge transfer and building processes, and provides new insights into organizational learning in an offshored business context.     

Information Technology Acceptance by Individual Professionals: A Model Comparison Approach*

The proliferation of innovative and exciting information technology applications that target individual “professionals” has made the examination or re‐examination of existing technology acceptance theories and models in a “professional” setting increasingly important. The current research represents a conceptual replication of several previous model comparison studies. The particular models under investigation are the Technology Acceptance Model (TAM), the Theory of Planned Behavior (TPB), and a decomposed TPB model, potentially adequate in the targeted healthcare professional setting. These models are empirically examined and compared, using the responses to a survey on telemedicine technology acceptance collected from more than 400 physicians practicing in public tertiary hospitals in Hong Kong. Results of the study highlight several plausible limitations of TAM and TPB in explaining or predicting technology acceptance by individual professionals. In addition, findings from the study also suggest that instruments that have been developed and repeatedly tested in previous studies involving end users and business managers in ordinary business settings may not be equally valid in a professional setting. Several implications for technology acceptance/adoption research and technology management practices are discussed.     

A SIMPLE HEURISTIC FOR DYNAMIC ORDER SIZING AND SUPPLIER SELECTION WITH TIME‐VARYING DATA

In this paper we consider the problem of supplier selection and purchase order sizing for a single item under dynamic demand conditions. Suppliers offer all‐units and/or incremental quantity discounts, which may vary over time. Although the problem refers to a typical planning task of a purchasing agent, which is often solved without algorithmic assistance, in an eBusiness (b2b) environment, the need for the integration of an automatic performance of this planning task into a web‐based procurement process becomes evident. A new model formulation for this problem is developed, and a simple but easily extendible heuristic procedure is presented and tested. The heuristic is implemented as part of the Advanced Planner and Optimizer (apo) software of SAP AG, Walldorf, Germany.     

Quantitative Risk Assessment: Developing a Bayesian Approach to Dichotomous Dose–Response Uncertainty

Model averaging for dichotomous dose–response estimation is preferred to estimate the benchmark dose (BMD) from a single model, but challenges remain regarding implementing these methods for general analyses before model averaging is feasible to use in many risk assessment applications, and there is little work on Bayesian methods that include informative prior information for both the models and the parameters of the constituent models. This article introduces a novel approach that addresses many of the challenges seen while providing a fully Bayesian framework. Furthermore, in contrast to methods that use Monte Carlo Markov Chain, we approximate the posterior density using maximum a posteriori estimation. The approximation allows for an accurate and reproducible estimate while maintaining the speed of maximum likelihood, which is crucial in many applications such as processing massive high throughput data sets. We assess this method by applying it to empirical laboratory dose–response data and measuring the coverage of confidence limits for the BMD. We compare the coverage of this method to that of other approaches using the same set of models. Through the simulation study, the method is shown to be markedly superior to the traditional approach of selecting a single preferred model (e.g., from the U.S. EPA BMD software) for the analysis of dichotomous data and is comparable or superior to the other approaches.     

Bayesian Methodology for Model Uncertainty Using Model Performance Data

A simple and useful characterization of many predictive models is in terms of model structure and model parameters. Accordingly, uncertainties in model predictions arise from uncertainties in the values assumed by the model parameters (parameter uncertainty) and the uncertainties and errors associated with the structure of the model (model uncertainty). When assessing uncertainty one is interested in identifying, at some level of confidence, the range of possible and then probable values of the unknown of interest. All sources of uncertainty and variability need to be considered. Although parameter uncertainty assessment has been extensively discussed in the literature, model uncertainty is a relatively new topic of discussion by the scientific community, despite being often the major contributor to the overall uncertainty. This article describes a Bayesian methodology for the assessment of model uncertainties, where models are treated as sources of information on the unknown of interest. The general framework is then specialized for the case where models provide point estimates about a single‐valued unknown, and where information about models are available in form of homogeneous and nonhomogeneous performance data (pairs of experimental observations and model predictions). Several example applications for physical models used in fire risk analysis are also provided.     

Strategy formulation for the smaller firm—A practical approach

There are many models and processes aimed at helping the managers of business enterprises in making strategic decisions. However, most of this work is oriented toward large organizations. In this paper, a model based on empirical data observations in 20 small Dutch firms is presented. This is a practical model giving the managers a guideline with checklists to follow in making strategic decisions. The significant characteristics of the model include the capabilities of the managers of small business firms. It attempts to fill the gap which exists between sophisticated theory and the decision-making tools that are used by the entrepreneur. The model was successfully used by approximately 50 firms and this paper demonstrates its applicability and discusses the problems encountered.     

The role of absorptive capacity and innovation strategy in the design of industry 4.0 business Models - A comparison between SMEs and large enterprises

Technological innovations often lead to redesigns in the business models of established companies, requiring them to incorporate new external knowledge into internal activities. Against this background, this study integrates the concepts of business model design, absorptive capacity, and innovation strategy into a novel research model, which analyzes the redesign of established business models in response to the emergence of Industry 4.0. Industry 4.0, also known as the Industrial Internet of Things, constitutes a contemporary research context that is highly relevant for corporate practice but scarcely regarded in management literature until now. The article contains an analysis of data from 221 German industrial enterprises, conducted through structural equation modeling, with separate data for small and medium-sized enterprises (SMEs) and large enterprises. First, the results indicate that the acquisition, assimilation, transformation, and exploitation of knowledge from the environment enable companies to engage in both exploratory and exploitative innovation strategies. Furthermore, the paper includes an evaluation of the role of exploratory and exploitative innovation strategies that reflects in efficiency-centered and novelty-centered business model designs. The distinct characteristics differentiating SMEs from large enterprises are also explained. The implications of absorptive capacity on innovation strategies, which influence the redesign of extant business models, are discussed from a research and managerial perspective.     

Business models and dynamic capabilities

Business models, dynamic capabilities, and strategy are interdependent. The strength of a firm's dynamic capabilities help shape its proficiency at business model design. Through its effect on organization design, a business model influences the firm's dynamic capabilities and places bounds on the feasibility of particular strategies. While these relationships are understood at a theoretical level, there is a need for future empirical work to flesh out the details. In particular, studies that provide a better understanding of business model innovation, implementation, and change will also shed light on important aspects of dynamic capabilities.     

O2O商业模式的创新导向:效率还是价值?——基于O2O创业失败样本的实证研究

商业模式创新是创业企业实现价值创造和竞争优势的重要路径。本文立足于O2O创业失败这一中国典型商业实践，基于服务主导逻辑和互联网经济学的理论基础，从商业模式创新及价值创造视角剖析O2O创业失败归因，并以实证研究方法重点探讨商业模式创新导向与O2O创业失败的关系。首先，引入效率型和价值型商业模式作为O2O商业模式的两类创新导向，在创业环境和行业竞争的调节作用下，构建其与创业失败的理论框架；然后，选取存续时间为2013~2016年的部分O2O创业失败企业作为研究样本，通过清科、Wind、投中等数据库以及IT桔子等互联网渠道获取大量样本信息，借鉴文本挖掘及案例调查法进行数字化评级以准确测度相关构念，并建立层次回归模型对理论假设进行实证检验。研究表明：O2O商业模式的效率性和价值性越高，新创企业就越不容易失败；创业环境越好，采用效率型商业模式的企业就越不容易失败；行业竞争强度越高，采用价值型商业模式的企业就越不容易失败，而采用效率型商业模式的企业却更容易失败。本文在进一步丰富商业模式创新类型及创业失败归因相关研究的同时，对O2O新创企业降低创业失败风险也具有一定启示作用。