• The Journal of Asian Finance, Economics and Business
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• v.7 no.8
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• pp.309-321
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• 2020

This study aims to examine the effects of strategic management accounting on firm performance of finance businesses in Thailand. Strategic management accounting comprises of environmental scanning, competitor orientation and forward-looking information. In this study, 175 finance businesses in Thailand are the samples of the study. A mail survey procedure was used for data collection. The hierarchical multiple regression analysis is employed to test the research relationships. Firstly, environmental scanning positively affects operational excellence, organizational effectiveness and firm performance. Secondly, competitor orientation is positively related to managerial efficiency and organizational effectiveness. Thirdly, forward-looking information has a positive influence on operational excellence, managerial efficiency, organizational effectiveness, and firm performance. In addition, operational excellence, managerial efficiency and organizational effectiveness have positive impact on firm performance. Finally, to verify the mediating effects, operational excellence, managerial efficiency and organizational effectiveness are the mediators of the research relationships. This study confirms that all dimensions of strategic management accounting play a significant role in determining business outcome as being congruent with the theory of resource-based views of the firms. Executives of firms need to provide valuable resources and capabilities to support the strategic management accounting implementation in order to achieve good business outcome in highly competitive environments.

• Corrosion Science and Technology
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• v.23 no.2
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• pp.131-138
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• 2024

This paper introduces Primetals Technologies' Through-Process Optimization (TPO) Services and Through-Process Quality Control (TPQC) System, which integrate domain knowledge, software, and automation expertise to assist steel producers in achieving operational excellence. TPQC collects high-resolution process and product data from the entire production route, providing visualizations and facilitating quality assurance. It also enables the application of artificial intelligence techniques to optimize processes, accelerate steel grade development, and enhance product quality. The main objective of TPO is to grow and digitize operational know-how, increase profitability, and better meet customer needs. The paper describes the contribution of these systems to achieving operational excellence, with a focus on quality assurance. Transparent and traceable production data is used for manual and automatic quality evaluation, resulting in product quality status and guiding the product disposition process. Deviation management is supported by rule-based and AI-based assistants, along with monitoring, alarming, and reporting functions ensuring early recognition of deviations. Embedded root cause proposals and their corrective and compensatory actions facilitate decision support to maintain product quality. Quality indicators and predictive quality models further enhance the efficiency of the quality assurance process. Utilizing the quality assurance software package, TPQC acts as a "one-truth" platform for product quality key players.

• Industrial Engineering and Management Systems
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• v.13 no.2
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• pp.117-117
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• 2014

• International Journal of Naval Architecture and Ocean Engineering
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• v.7 no.3
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• pp.435-451
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• 2015

Evaluation of the performance of aging structures is essential in the oil and gas industry, where the inaccurate prediction of structural performance can have significantly hazardous consequences. The effects of structure failure due to the significant reduction in wall thickness, which determines the burst strength, make it very complicated for pipeline operators to maintain pipeline serviceability. In other words, the serviceability of gas pipelines and elbows needs to be predicted and assessed to ensure that the burst or collapse strength capacities of the structures remain less than the maximum allowable operation pressure. In this study, several positions of the corrosion in a subsea elbow made of API X42 steel were evaluated using both design formulas and numerical analysis. The most hazardous corrosion position of the aging elbow was then determined to assess its serviceability. The results of this study are applicable to the operational and elbow serviceability needs of subsea pipelines and can help predict more accurate replacement or repair times.

• Journal of Distribution Science
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• v.20 no.12
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• pp.89-98
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• 2022

Purpose: Due to the rapid growth of e-commerce in Thailand, the operational excellence of distribution service providers has been elevated. Thus, this research investigated the key drivers of operational performance of e-commerce distributors in Thailand. The research contains key variables: the analytics capabilities of an organization, supply chain disruption orientation, innovation capability, and operational performance. Research design, data, and methodology: An online survey is administered to top managers and key personnel (N=425) employed for at least one year in Thailand's top five e-commerce distributors. The sampling methods were conducted using purposive sampling, quota sampling, and convenience sampling. Confirmatory Factor Analysis and Structural Equation Model were applied to analyze and confirm the model's goodness-of-fit and hypothesis testing. Results: The findings reveal that an organization's analytics capabilities significantly affect supply chain disruption orientation and supply chain resilience. Furthermore, operational performance is affected by supply chain disruption, supplier quality management, and innovation capability. Nevertheless, supply chain resilience and digital supply chain have no significant effect on operational performance. Conclusions: The results imply that supply chain digitalization could drive higher operational performance. Distribution businesses are encountering transformation and disruption, which should address the high level of a digital supply chain, innovation, and quality management to maximize their profit margin and delivery service quality.

• Journal of Distribution Science
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• v.21 no.2
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• pp.53-63
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• 2023

Purpose: This study aims to determine the effect of Customer Experience Management (CEM) on the distribution of Marketing Performance mediated by Digital Business Innovation (DBI), Digital Operational Excellence (DOE), and Digital Value Co-Creation (DVC) in Indonesia Information & Technology (IT) industry. Research design, data, and methodology: This research was conducted in two stages, namely exploratory and explanatory on IT companies in Indonesia. The authors took 132 samples using proportionate random sampling method in three groups of companies. Results: The results showed that CEM had no significant positive effect on the distribution of Marketing Performance. CEM has no direct effect on the distribution of Marketing Performance through the mediation of DBI. CEM has direct effect on the distribution of Marketing Performance through the mediation of DOE and DVC. DBI has no significant effect in increasing the distribution of Marketing Performance. However, DOE and DVC have a significant effect in increasing the distribution of Marketing Performance. Conclusion: The distribution of Marketing Performance can be indicated better through CEM through mediation.

• International Commerce and Information Review
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• v.3 no.1
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• pp.7-24
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• 2001

많은 기업들이 e-Business를 적극 추진하고 있으나, 기대한 만큼의 경영성과를 올리고 있는 기업은 거의 없는 실정이며, 더 나아가 e-Business의 회의론까지 대두되고 있는 실정이다. 그럼에도 불구하고 e-Business는 Product & Service Leadership, Operational Excellence, Customer Intimacy 확보 차원에서 지속적으로 성장할 것으로 예상된다. 따라서 Off-line 기업의 IT 설비투자 확대, Off-line 기업과 온라인 기업간의 적절한 조화, 기업간 협력 활성화, 닷컴 기업의 경쟁력 확보 등이 갖춰지면 e-business는 향후 우리에게 새로운 도전과 기회를 제공할 것이다.

• Proceedings of the KSR Conference
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• 2002.10b
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• pp.1086-1093
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• 2002

In Korea mid chord offset method has been used to measure the track irregularities. This method has been also used all over the world widely because of its accessibility and the operational excellence for measured data. But it has been pointed out recently that track irregularities reconstructed from measured data have unexpected noise in the high frequency area as the defect of this way. This study shows the cause of noise which occurs during reconstructing process and mentions the solutions briefly.

• Kyungpook Mathematical Journal
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• v.61 no.2
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• pp.383-393
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• 2021

In this paper, numerical techniques are presented for solving initial value problems of fractional differential equations with variable coefficients. The method is derived by applying a Taylor vector approximation. Moreover, the operational matrix of fractional integration of a Taylor vector is provided in order to transform the continuous equations into a system of algebraic equations. Furthermore, numerical examples demonstrate that this method is applicable and accurate.

• IE interfaces
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• v.25 no.4
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• pp.431-440
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• 2012

Since pooling is a popular scheme in many areas to attain operational excellence, many researchers investigated the performance of pooling systems. However, rare research could be found on pooling with game situation which has much applicability to real world phenomenon. We analyze the performance of noncooperative pooling system with two servers having different sharing capacity. We investigate the sensitivity of the advantage of capacity pooling on the variation of system parameters, including sharing capacity numbers, pooling probability, pooling strategy and traffic intensity. As a result, we suggest an efficient control policy which facilitate the performance of pooling in a game situation.