Professional Documents
Culture Documents
Apstrakt
U poslovnom okruenju iji su kritini pokretaki faktori informaciona
revolucija, tehnologija i globalizacija, promene su este, deavaju se u svim sferama
drutvenog ivota, a njihov intenzitet i dinamika ine poslovanje
preduzea nepredvidivim i rizinim. Da bi preduzee uspeno odgovorilo na
promene iz okruenja, ono samo mora da se menja. Ouvanje i unapreenje
konkurentske pozicije preduzea iziskuje spremnost na prihvatanje promena,
fleksibilnost, inovativnost, prepoznavanje i definisanje kritinih faktora uspeha.
Isporuka kvalitetnog proizvoda na vreme i po ceni nioj od konkurencije jeste
osnovna orijentacija menadera u globalnom i dinaminom okruenju. S tim u
vezi, u radu emo najpre sagledati kvalitet kao kljuni faktor uspeha, a potom i
vreme kao kljuni faktor unapreenja konkurentnosti preduzea, sa posebnim
osvrtom na mere performansi svojstvene jednom i drugom faktoru.
Kljune rei: kvalitet, vreme, kljuni faktor, konkurentnost preduzea
ljilja.antic@eknfak.ni.ac.rs
Abstract
In the business environment whose critical driving factors are information
revolution, technology, and globalization, changes are frequent and present in
all spheres of social life. Furthermore, their intensity and dynamics make a
company's business unpredictable and risky. In order to successfully respond to
changes in the environment, the company itself needs to be changed. Preservation
and improvement of the company's competitive position requires willingness to
accept change, flexibil- ity, innovation, and identification and definition of critical
success factors. Timely delivery of a quality product at a lower price than the
competitor's is the primary ori- entation of managers in a global and dynamic
environment. In this regard, this paper first analyzes quality as a key factor of
success and then time as a key factor for im- proving company competitiveness,
with special emphasis on the performance meas- ures inherent in both factors.
Key words: Quality, Time, Key Factor, Company Competitiveness
UVOD
Ostvarivanje izuzetnih performansi preduzea podrazumeva uva-
avanje i pridavanje visokog znaaja faktorima, kao to su zadovoljenje
potreba potroaa, visok stepen saradnje izmeu top menadmenta i
zaposlenih, liderstvo, raspoloivost finansijskih i tehnolokih resursa i sl.
Rangiranje kljunih faktora uspeha po znaaju se menja suoavanjem
preduzea sa razliitim izazovima i jaanjem konkurencije. U tako
promenljivom okruenju, preduzea bi trebalo da posvete panju snanoj
trinoj orijentaciji i relevantnim sposobnostima, efikasnom upravljanju,
jakoj menadment podrci pri ostvarivanju ciljeva, visokoj organizacionoj
sposobnosti i upravljakoj koherentnosti, veoj raspoloivosti i boljem
pristupu resursima.
Kvalitet ukljuuje sva svojstva i karakteristike proizvoda, procesa i
aktivnosti, koje su povezane sa zadovoljenjem odreenih potreba
potroaa. Sa tog aspekta, vano je poznavanje celokupnog seta
oekivanja potroaa kako bi preduzee na adekvatan nain na njih
odgovorilo. Kontinuirano poboljanje kvaliteta praeno snienjem
trokova neophodno je za uspeno poslovanje preduzea i poboljanje
njegove konkurentske pozicije.
Konkurentsko trite zahteva krae vreme dizajniranja i razvoja
novih proizvoda i usluga, vreme ciklusa proizvodnje i vreme odgovora na
185
: :
.
0% 100%
191
Preduzea kontinuirano tee da smanje aktivnosti koje ne dodaju
vrednost na najnii mogui nivo i da ostvare koeficijent efikasnosti
vodeeg vremena proizvodnje jednak jedinici ili 100%. Smanjenjem
aktivnosti koje ne dodaju vrednost poveava se efikasnost vremena
dizajniranja novih proizvoda, dostavljanja sirovina od dobavljaa do
procesa proizvodnje, pretvaranja sirovina u gotove proizvode, kao i
isporuke gotovih proizvoda potroaima. Dostizanjem idealnih uslova,
kao to su: pravovremena isporuka visokokvalitetnih sirovina, veliina
serije jednaka jedinici, vreme pripreme jednako nuli, vreme izmeu
operacija jednako nuli, rad bez defekata i prekidi rada maina jednaki
nuli, ostvarie se obavljanje savreno sinhronizovanih operacija kroz ceo
proces proizvodnje.
Vreme koje je potrebno da proizvod kompletno proe kroz proiz-
vodni proces je vreme trajanja ciklusa proizvodnje. Kao to smo istakli,
ono
se sastoji od vremena procesiranja, vremena kretanja proizvoda, vremena
ekanja i vremena kontrole. Jedino se vreme procesiranja smatra
produktivnim, dok se ostala tretiraju neproduktivnim vremenom.
Najzastupljenija mera efikasnosti, koju treba posebno istai, je koeficijet
efikasnosti proizvodnje (manufacturing efficiency ratio ili throughput
ratio), koji izraava vreme utroeno na aktivnosti koje dodaju vrednost
proizvodu, kao procenat od ukupnog vremena ciklusa proizvodnje, a dobija
se na sledei nain (Meigs, Meigs, Bettner, & Whittington, 1996, p. 935):
ZAKLjUAK
Primarno sredstvo poveanja vrednosti za potroae vezuje se za
ponudu superiornog kvaliteta proizvoda i usluga. Insistiranje na totalnoj
brizi o kvalitetu podrazumeva efikasno kreiranje proizvoda u skladu sa
potrebama potroaa, potovanje striktnih standarda u proizvodnji i
kontrolu kvaliteta, kao i obezbeenje sistema isporuke i servisiranja u
skladu sa zahtevima potroaa.
Vrednost za potroaa moe se poveati i brzom reakcijom na
njihove rastue i promenljive potrebe. U uslovima sve otrijeg ritma
konkurentske borbe potroai postaju posebno osetljivi na visok stepen
reakcije preduzea, pa se na taj nain razvija specijalna lojalnost i svest
potroaa. Ulaskom na nova trita ili razvojem novih proizvoda,
karakteristika proizvoda ili usluga, mogu se preduhitriti konkurenti i
stvoriti barijere za njihov ulazak. Brz odgovor na zahteve potroaa
podrazumeva kontinuirano praenje njihovih potreba i tehnolokih
promena, uvoenje fleksibilnih proizvodnih procedura i efikasnih sistema
porudbina i isporuka.
Konkretno preduzee, uzimajui u obzir potrebu da se prilagodi
savremenim uslovima poslovanja, polazi od kritinih faktora uspeha koji
su za njegovo poslovanje karakteristini, i u skladu sa postavljenim
sistemom pokretakih snaga kreira odreeni sistem mera performansi,
ime kri puteve efikasnog upravljanja, profitnog potencijala i
ostvarivanja i ouvanja znaajne konkurentske prednosti.
LITERATURA
Burch, J. (1994). Cost and Management Accounting - A Modern Approach.
Saint
Paul: West Publishing Co.
Christofer, M. (2005). Logistics and Supply Chain Management - Creating
Value- Adding Networks. England: Prentice Hall financial times.
Coulter, M. (2010). . : Data Status.
Drury, C. (1996). Management and cost accounting. London: International Thompson
business press.
Dunk, A. (2005). Financial and Non-financial performance: The Influence of quality
of information system information, corporate environmental integration, pro-
dukt innovation and produkt quality. Advances in Management
Accounting. Amsterdam: Harvard University and Pace University, Elsevier.
English, L. (2003). Total Information Quality Management: a Complite Methodology
for IQ Management. DM Reviw, september: Information Impact International,
(http://iaidq.org/webinars/doc).
Fargher, N., & Morse, D. (1998). Quality Costs Planing the Trade - off between Pre-
vention and Appraisal Activities. Journal of Cost Management , jan/feb: 14-22.
Garvin, D. (1987). Competing on the Eight Dimensions of Quality. Harvard Business
Review, november - december: 101-109.
Hill, C., & Jones, G. (2004). Strategic Management - an integrated approach. New
York: Houghton Mifflin Company.
Hilton, R.W., Maher, M.W., & Selto, P.H. (2000). Cost Management. New
York: McGrow - Hill Hagler Education.
Kaplan, R., & Norton, D. (1996). The Balanced Scorecard: Translating Strategy into
Action. Boston: Harvard Business School Press.
Meigs, R., Meigs, M., Bettner, M., & Whittington, R. (1996). Accounting: The Basis
for Bussines Decision. New York: Mc Graw - Hill Companies, Inc.
Mowen, M. & Hansen, D. (2011). Introduction to Cost Accounting. South-Western.
Cengage Learning. International Edition.
Proctor, R. (2002). Managerial Accounting for Business Decisions. England: Prentice
Hall financial times.
Reid, D. & Sanders, N. Operations Management. www. wiley.com/college/sc/reid
(20.03.2013.)
Schnoebelen, S., Aerne, D., & Miller, C. (1999). Leveraging Maintenance through
Strategic Performance Measures (part 1). Journal of Cost Management, Sep-
tember/October, 11-22.
Simons, R. (2000). Performance Measurement and Control Systems for Implementing
Strategy, Text and Cases. New Jersey: Prentice Hall.
Viger, C., & Anandarajan, A. (1999). Cost Management and Pricising Decision made
with Quality Cost Information, Journal of Cost Management , jan/feb, 21-27.
Weetman, P. (2003). Management Accounting. England: Prentice Hall financial times.
Williams, C. (2010). . : Data Status.
Zimmerman, J. (1997). Accounting for decision making and control. USA: McGraw-Hill.
, ., & , T. (2011). Backflush Throughput
. , XXXV(3), 1011-1032.
, . (2000). JIT/FMS ( / ).
. : .
, . (2001). - -
(I). , , 46-52.
, . (1993). -
. 5, 308-319.
, ., & , . (1999). Total Quality Management and Activity-Based
Costing. Facta Universitatis Series Economics and Organization, 1(7), 1-8.
Ljilja Anti, Tatjana Stevanovi, University of Ni, Faculty of Economics, Ni
QUALITY AND TIME AS KEY FACTORS FOR
IMPROVING COMPANY COMPETITIVENESS
Summary
Improving competitive position in the global, highly competitive, market re-
quires identification of the key success factors. In this regard, one of the goals of any
company is to improve all aspects of quality that are related to the products or services
and the activities, processes, and organizational structure of the company. Identifica-
tion of and adherence to the key success factors is closely linked to the speed of re-
sponse to customer orders as an important aspect of customer satisfaction.
Improving all aspects of quality requires the introduction of an integrated
system based on managerial, organizational, and technological innovation, which
should contribute to creating value for customers through superior performance in all
business processes, products, and services. As such, the total quality
management
(TQM) system includes improvement of product quality, performance, reliability, du-
rability, and serviceability as well as improvement of company efficiency by lowering
costs and increasing productivity.
The system of measures to monitor quality-related performance should be
multidimensional and include measures related to the quality of raw materials but also
of final products, customer service, manufacturing processes, and so on.
In a modern business environment, a minimum delay in presenting a
new product can have an extremely negative impact on the company's
profitability. Im-
proving the response to customer needs requires shorter time of response to customer
needs and shorter duration of the production cycle. The time of response to customer
orders, as a crucial competitive variable, represents the time from the moment the or-
der for a product or service is received to the moment it is delivered to the customer.
The benefits of reducing the production cycle time include fewer supplies of unfin-
ished products, which in turn leads to: reduced cost of the capital used in supplies; in-
creased operating and storage space and reduced cost; reduced overhead costs of han-
dling and delivering materials; reduced risk of obsolescence; faster response to cus-
tomer orders; and shorter delivery time.
Performance based on time, as a key success factor of companies, can
be measured via the following: the percentage of timely delivery; the coefficient of
lead time efficiency; the coefficient of production efficiency; and the coefficient of
contri-
bution margin turnover rate.