XPS的财务含义:一个组织学习的视角

IF 3.8 2区 工程技术 Q2 ENGINEERING, INDUSTRIAL
Torbjørn Hekneby, Daryl Powell
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引用次数: 0

摘要

本研究旨在探讨公司特定精益计划(即所谓的公司特定生产系统[XPS])对公司财务绩效的影响。本研究分析了跨国公司多家工厂实施XPS的数据,并通过组织学习的视角考察了结果。设计/方法/方法本研究采用纵向单案例设计来调查挪威一家加工工业跨国公司,为全球市场生产硅。自1991年以来,公司开发、实施并制度化了自己的XPS。该计划直接促进了广泛的成本降低,并大大加强了组织的竞争地位。本研究的发现表明组织学习与组织财务业绩的改善之间存在联系。本研究提出了一个沙锥模型,说明了XPS的开发和部署如何通过个人和精心安排的学习,随后为跨国组织内部和整个组织的制度化学习创造了一个共同的平台。这种组织学习能力成功地将公司的持续改进工作直接与整个价值链中成本水平的改进联系起来。实际意义这项工作的实际意义是重要的,因为这项研究揭示了管理者在设计和实施XPS以推动组织财务绩效的改进时,考虑个人、组织和制度化学习(在跨国网络内部和跨跨国网络)的重要性。原创性/价值记录这些项目的财务影响是一个常见的挑战。因此,本研究中提出的见解对研究人员和实践者,特别是大型跨国组织的经理和高管都有价值。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
The financial implications of XPS: an organizational learning perspective
Purpose This study aims to investigate the impact of a company-specific lean program (a so-called company-specific production system [XPS]) on the company’s financial performance. This study analyzes data from the implementation of XPS in multiple plants of a multinational corporation and examines the results through an organizational learning lens. Design/methodology/approach This study adopts a longitudinal single-case design to investigate a Norwegian multinational company in the process industry, producing silicon for the global market. The company has developed, implemented and institutionalized its own XPS since 1991. The program has directly contributed to extensive cost reduction and significantly strengthened the organization’s competitive position. Findings The findings of this study show a link between organizational learning and the improvement of financial results in the organization. This study presents a sand cone model that illustrates how the development and deployment of an XPS through individual- and orchestrated learning subsequently created a common platform for institutionalized learning within and across the multinational organization. This organizational learning capability managed to tie the company’s continuous improvement efforts directly to the improvement of cost levels throughout the value chain. Practical implications The practical implications of this work are significant, as this study uncovers the importance for managers to consider both individual-, orchestrated- and institutionalized learning (within and across a multinational network) when designing and implementing XPS to drive the improvement of an organization’s financial performance. Originality/value Documenting the financial impact of such programs is a common challenge. Therefore, the insights presented in this research are of value to both researchers and practitioners, in particular, managers and executives in large multinational organizations.
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来源期刊
International Journal of Lean Six Sigma
International Journal of Lean Six Sigma Engineering-Industrial and Manufacturing Engineering
CiteScore
8.90
自引率
15.00%
发文量
46
期刊介绍: Launched in 2010, International Journal of Lean Six Sigma publishes original, empirical and review papers, case studies and theoretical frameworks or models related to Lean and Six Sigma methodologies. High quality submissions are sought from academics, researchers, practitioners and leading management consultants from around the world. Research, case studies and examples can be cited from manufacturing, service and public sectors. This includes manufacturing, health, financial services, local government, education, professional services, IT Services, transport, etc.
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