Erhan Ada

Cost Management Through Product Design: Target Costing Approach

The purpose of this study is to explore the role of target costing in managing product costs while promoting quality specifications that will meet customer requirements. In addition, it aims to develop a target costing module that will simplify implementation of target costing especially in small and medium enterprises (SMEs). Tools of operations management such as quality function deployment (QFD) and value engineering (VE) have been considered and evaluated in terms of their integration into the target costing. In order to investigate the total effect, an implementation of the QFD deployment–target costing process (QFD–TC process) was conducted in a small manufacturing company. Previous studies on target costing were mostly conducted in lead companies. This study focuses on implementation of the QFD–TC process in SMEs. Overall, it was found that the QFD–TC process was an essential technique in managing the costs of both a product and the overall production process. Combining target costing with QFD and VE techniques provides companies with a competitive cost advantage.

A new holistic conceptual framework for layout performance assessment

Performance assessment of layouts requires a systematic approach because of its multi-objective nature. The purpose of this paper is to propose a framework to the performance assessment of layout designs.,A layout performance assessment framework is proposed, grounded on a literature review. Then, the causal relationships and prioritization of the sub-criteria are analyzed by fuzzy Decision Making Trial and Evaluation Laboratory technique in an elevator and escalator-manufacturing firm.,An integrated holistic performance assessment framework, specifically, the 7 criteria, 19 sub-criteria and 112 measures, are studied in this model which represents causal relationships and prioritization of sub-criteria.,The proposed framework can be generalized, because an integrative framework can be used in future empirical studies to analyze performance of layout design. However, the causal relationships and prioritization among sub-criteria are analyzed based on the needs and capabilities of the individual company; therefore, the results of the causal relationships are company specific.,With this framework, the companies may assess their current layout’s performance, may analyze causal relationships and prioritization of sub-criteria.,There are very few models or frameworks regarding the performance assessment of layout designs. In this paper, a new conceptual holistic framework was proposed as three-dimensional hierarchy, which includes the main criteria, sub-criteria and the measures, respectively. Cost, flow, flexibility, surrounding environment, environment quality, time and characteristics are identified as the main criteria for the layout design performance assessment. In addition, cause-effect relationships, which will be the base for improvement of the performance, are found.

Bulut Üretim: İşlemler Yönetiminde Yeni Bir Bulut Bilişim Modeli

Gunumuzde gelisen bilgi iletisim teknolojileri ile birlikte isletmelerin yonetim anlayislari ve is yurutme sekilleri de degismektedir. Bulut bilisim bu yeni teknolojilerden biri olarak, kurumlara internet uzerinden dinamik bir servis saglamaktadir. Bulut bilisim ile hizmet her yerden ulasilabilir, teknolojisi sayesinde talebe gore her an hizmet verilebilir, daha az iletisimle is akisi yurutulebilir kilinmaktadir. Bir isletme fonksiyonu olarak islemler yonetimi alaninda da benzer gelismeler gozlenmekte ve bu gelismelerde buyuk olcude bilisim hizmetlerinin payi bulunmaktadir. Islemler Yonetimi alaninda ortaya cikan yeni teknolojilerden birisi de Bulut Hizmet Modeli uygulamalarinin bir alt turu olan Bulut Uretim Sistemidir. Bu yeni uretim modeli, isletmeler icin daha dusuk maliyet, yuksek performans, pazara hizli girebilme avantajinin saglanmasi gibi yararlari amaclamaktadir. Bu calismada, Bulut Uretim Sistemi’nin kavramsal yapisi, kullanim icin gerekli altyapi ve teknoloji ve saglayacagi avantajlar incelenmistir. Son olarak, isletmeler icin yol haritasi olarak kullanilabilecek, mantiksal akisi anlatan yeni bir is modeli sunulmustur

Havayolu Ve Karayolu Taşımacılığında Algılanan Hizmet Kalitesinin Değerlendirilmesi

Son yillarda, hizmet sektorundeki gelismelerle birlikte, tasimacilik alanindaki kalite anlayisina iliskin hizmet ve yonetim felsefesinde onemli degisimler yasanmistir. Ozellikle, ulasim hizmeti saglayan karayolu ve havayolu isletmeleri bu degisimden onemli olcude etkilenerek, yogun rekabet ortaminda farklilik yaratabilmek icin hizmet kalitesine onem vermeye baslamislardir. Bu calismada, hizmette kalite anlayisini degerlendirmek amaciyla sehirlerarasi yolcu tasimaciligi yapan otobus firmalari ve havayolu sirketleri tarafindan gerceklestirilen hizmetler ve bunlarin musterilerin hizmet kalitesi algilamalari uzerindeki etkisi incelenmistir. Bu baglamda, karayolu ve havayolu isletmelerinin musterilerine verdikleri hizmetlerin mevcut durumlari, sorunlari degerlendirilmis ve sozu edilen tasimacilik hizmetlerinin karsilikli rekabet ustunlukleri, fiyat/kalite dengesi varsayimi altinda karsilastirilmistir. Bu kapsamda, musteri algilamalarindan hareketle literaturde kabul gormus Parasuraman, Zeithaml ve Berry (1988) tarafindan gelistirilen “Hizmet Kalitesi Modeli” yardimiyla belirlenen hizmet kalitesi olcutleri, hem havayolu hem de karayolu tasimaciligi acisindan degerlendirilmistir.