Internet of things and process performance improvements in manufacturing

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Internet of things and process performance improvements in manufacturing. / Lueg, Rainer.
In: International Journal of Business Research, Vol. 19, No. 2, 06.2019, p. 63-72.

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@article{3a1fa29b0cf342d0a95d5c5756008201,
title = "Internet of things and process performance improvements in manufacturing",
abstract = "This case study deals with a manufacturing subsidiary of a large national chain of home improvement stores. The focus is on tools such as time-driven activity-based costing, break-even analyses, evaluation of budgets, and assessing departmental performance. The case can serve as both a discussion basis in class as well as an exam for students in management, operations, strategy, and accounting. The case illustrates how managers can optimize their manufacturing process using the internet of things for customer orders and product development. The open questions at the end of the case study allow for an adjustment to the level of knowledge of the students. They also serve the purpose of raising students{\textquoteright} awareness of the limits of absorption costing as product variety increases. Students will need to reflect on the short-term trade-offs between increasing digitalization and operating leverage.",
keywords = "Management studies",
author = "Rainer Lueg",
year = "2019",
month = jun,
doi = "10.18374/IJBR-19-2.7",
language = "English",
volume = "19",
pages = "63--72",
journal = "International Journal of Business Research",
issn = "1555-1296",
publisher = "International Academy of Business and Economics",
number = "2",

}

RIS

TY - JOUR

T1 - Internet of things and process performance improvements in manufacturing

AU - Lueg, Rainer

PY - 2019/6

Y1 - 2019/6

N2 - This case study deals with a manufacturing subsidiary of a large national chain of home improvement stores. The focus is on tools such as time-driven activity-based costing, break-even analyses, evaluation of budgets, and assessing departmental performance. The case can serve as both a discussion basis in class as well as an exam for students in management, operations, strategy, and accounting. The case illustrates how managers can optimize their manufacturing process using the internet of things for customer orders and product development. The open questions at the end of the case study allow for an adjustment to the level of knowledge of the students. They also serve the purpose of raising students’ awareness of the limits of absorption costing as product variety increases. Students will need to reflect on the short-term trade-offs between increasing digitalization and operating leverage.

AB - This case study deals with a manufacturing subsidiary of a large national chain of home improvement stores. The focus is on tools such as time-driven activity-based costing, break-even analyses, evaluation of budgets, and assessing departmental performance. The case can serve as both a discussion basis in class as well as an exam for students in management, operations, strategy, and accounting. The case illustrates how managers can optimize their manufacturing process using the internet of things for customer orders and product development. The open questions at the end of the case study allow for an adjustment to the level of knowledge of the students. They also serve the purpose of raising students’ awareness of the limits of absorption costing as product variety increases. Students will need to reflect on the short-term trade-offs between increasing digitalization and operating leverage.

KW - Management studies

UR - https://ijbr-journal.org/IJBR-JOURNAL/Default.aspx

U2 - 10.18374/IJBR-19-2.7

DO - 10.18374/IJBR-19-2.7

M3 - Journal articles

VL - 19

SP - 63

EP - 72

JO - International Journal of Business Research

JF - International Journal of Business Research

SN - 1555-1296

IS - 2

ER -

DOI

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