中小微企业降低成本与价值管理外文文献翻译.docx

中小微企业降低成本与价值管理外文文献翻译.docx

《中小微企业降低成本与价值管理外文文献翻译.docx》由会员分享，可在线阅读，更多相关《中小微企业降低成本与价值管理外文文献翻译.docx（17页珍藏版）》请在冰点文库上搜索。

中小微企业降低成本与价值管理外文文献翻译

文献信息

文献标题：

Productredesigning,costreduction,componentsubstitution,andtheirinfluenceinvaluemanagementinmicroandsmallenterprises（产品再设计、成本降低、零部件替代及其对小微企业价值管理的影响）

文献作者及出处：

GalaB,ZirenaP,ArredondoA.Productredesigning,costreduction,componentsubstitution,andtheirinfluenceinvaluemanagementinmicroandsmallenterprises[J].ManagementScienceLetters,2020,10（6）:

1277-1286.

字数统计：

英文3137单词，17761字符；中文5284汉字

外文文献　

Productredesigning,costreduction,componentsubstitution,andtheirinfluenceinvaluemanagementinmicroandsmallenterprises

AbstractValueengineeringisamethodologydevelopedbasedoncostreductionandproductfunctionalityincreaseandithasbecomeacompetitivefactorwhichallowsmicroandsmallbusinessesownerstoimprovetheirperformance.Thispaperproposesamethodtoidentifysometechniquesofvalueengineeringforimprovementandredesigningofproducts,costreduction,andcomponentsubstitution.TheproposedmethodusesthefactorsinvaluemanagementofthemicroandsmallbusinessesoftheclothingtextilessectorintheregionofArequipa.Theresultsoftheresearchprovidesomeevidencesthatthereisadirectpositivecorrelationbetweentheaforementionedtechniquesandvaluemanagementandtheresultsyieldsignificantvalues,inallcases.Aregressionanalysisisusedinproductredesigningandcostreduction.

Keywords:

Productredesign;Costreduction;Componentsubstitution;Valuemanagement;Valueengineering;Valueengineeringtechniques

1.Introduction

ValueengineeringisamethodologydevelopedbyMilesattheendofWorldWarII,whichisbasedonthereductionofcosts（Miles,1962）.Basedonthat,Mudge（1971）addedasystematicapplicationofknowntechniqueswhichidentifiesthefunctionofaproductorservice.Themethodwasfirstusedinmanufacturing,butitiscurrentlyusedinseveraltypesofbusinesses,especiallyinconstructionindustry.Mostofthestudiesonthistopichavebeencarriedoutbasedonindividualandmultiplecasestudies（Gupta,2009;Amit&Harshit,2012）.TheproposedstudyofthispaperisapioneeringtechniquesinceitusesquantitativemethodsfortheanalysisofvalueengineeringtechniquesintheMSEs（micro–andsmallenterprises）ontheclothingtextilesectorofArequiparegion.Theobjectiveofthestudyistodeterminewhetherthereisanydirectpositiverelationshipbetweenvalueengineeringtechniquesandotherobjects;includingproductredesigning,costreduction,componentsubstitution,andvaluemanagement.Asasecondobjective,itwasidentifiedwhethertheuseofvalueengineeringtechniquesusedjointlygeneratedagreaterinfluenceinvaluemanagement.

2.RevisionofLiterature

Therevisionoftheliteratureshowedthatthismethodologywasappliedwiththeaimofreducingcostsinprojects,mainlyinthesectorofconstruction,byeliminatingunnecessaryfunctionsintheproducts.ThefirstinitiativeswerepresentedbyLawrenceMilesaround1947intheUnitedStates,afterWorldWarII,facingthecircumstancesofthattime,wherethesameproductshadtobemanufactureddespitethescarcityofrawmaterials.Inresponsetothat,someofthematerialswerechanged,givingbirthtothestudytomaterialreplacementbymeansofarigorous“workplan”,beingthisthekeytoolinvalueengineering.（Miles,1962）.Thereasonvalueengineeringsucceedbeforeothermethodologieswasbecauseitwasdifferentfromthem,focusingontheproductfunctionsandnotonlyinreducingcosts.Consequently,ifanitemistobemanufactured,thefunctionithasfortheclientmustbeconsidered;inthisway,itcanbeensuredthatwantedorneededfunctionswillnotbesacrificed（Younker,2003;Limetal.,2019）,achievingreductionsofupto40%incostsandensuringsuccess（PinedaBernabelRonal,2017）.Frequently,whentheaimistoreducecosts,onefacestheriskofcompromisingthequalityoftheproduct.Inthatregard,itwasfoundoutthatabroadlyusedstrategyistomaketheclientparticipateinitsdesign,identifyingtheirpreferencesregardingtheattributesofsuchproducts,whichwillbetakenintoaccountinthestudyofthecoststructureandinthewaytheyareproduced（Sievert,2016）.Ontheotherhand,thereisaneedtoapplythistechniqueassociatedwithconceptsofplanningandprojectcontrol（Gupta,2009）wherethefunctionalanalysisisevidentinadditiontoaneconomicassessmentofthelifecycle,multidisciplinarygroupworkandwithinaworkplanscheme,usingcreativitytechniques（Kelly,2014）toensuretheachievementofthequality-pricerelationship（Connaughton&GreenStuart,1996）.

2.1.ValueEngineeringProcess

Thevalueengineeringmethodologycanbeappliedinallofthestages;however,thegreatestbenefitshavebeenachievedifitisappliedinthefirstones,particularlyduringthedesignstage（Wen,2019）.Fromthere,thedataandinformationarecollected,thenthecreativityprocessestakeplace,alternativemethodsareproposedforthepresentationoftheproduct,productiveprocesses.Asaresult,thebenefitsoftheprojectwillbeeffectivelyimproved（Asgari,2016）.Besides,ithasbeenidentifiedasatooltoresolvefailureinthemanufacturingsystem,beingappliedfromthedesignstage,proposingimprovementsatseveralstagesoftheprocess.Theapplicationrenderssignificantimprovementsinqualityandreliability,particularlywhenplacingspecialattentiontofunctions;problemsandtheircausesareidentified（Jantinder&Brajesh,2014）.Inordertooptimizethevalueofaproduct,itiscrucialthatthefunctionsbedefined,analyzedandimproved;thismustbedoneinastructuredmanner,usingamultidisciplinaryandexperiencedteam,thusachievingtheidentificationandeliminationofunnecessaryfunctions（Walk,2012）.Inaddition,Younker（2003）proposedthatitwaspossibletodomorethanreducingcosts,focusingeffortsonimprovingteamworkandcarryingoutpropertechniques.Inordertoachievethis,unbalancesinvaluemustbeidentifiedandalsoaworkplanmustbedesignedandcreated,withcreative,originalandsolidalternativesthatdeliveranincreaseinvalue.Similarly,thefunctionalityofthegoodsandservicesrenderedmustbeensuredusingabroadrangeofknowledgeandexperiencesfocusedonthefunctionstheproducthasfortheclient（Asgari,2016）.Infact,MeekerandMcWilliams（2011）focusontheneedtoimprovethecostsoftheproduct,identifyingfactorsofredesign,substitutionofparts,selectionofsuppliersandothers,proposingtheirmodelinthefollowingway:

1.RecollectionofImportantdata:

Informationmustbecollectedidentifyingthecostofeachpartoftheproduct,makinglistsofmaterials,suppliers,operatingconditions,recordingeverythingonadatabase.

2.Errors:

Typicalerrorsmaybeobsoleteprices,disinformation,outdateddatabases,situationsthatmaybeovercomethroughinformationsystemsandelectronictransferofdatathatmaybeinvolvedinthemanufacturingprocessoftheproduct.

3.Identificationofwhatintheproductgeneratescosts:

Locatewherethehighestcostiswithoutleavingunattendedthelowercostsusedfrequently.

4.Abroadercostsenvironment:

Althoughdirectcostsareanimportantpartofthesalepriceofaproduct,thereareindirectcostsandsale,researchanddevelopmentexpensesthatmustbetakenintoaccountandproperlydistributed.

5.Applicationofvalueengineeringtechniqueswithasystemicfocusinordertoimprovethevalueoftheproduct.Itmustbeconsideredinthedesign,costreduction,componentsubstitution,amongothers（Meeker&McWilliams,2011）.

Thepresentedproposalbecomesanewalternativetoapplyvalueengineeringwhenitistimetomakequickdecisionswhilefacingharshmarketconditionswheretheclientseeksandexpectsmorefromaproductwithalowercost（Meeker&McWilliams,2011）.

2.2.ValueEngineeringtechniques

2.2.1.Redesigning

Itisatechniquewheretheformalaspectsandappearanceoftheproductaredefinedagaininadditiontothefeaturesattributedtotheproductaccordingtothedemandsofthemarketandofthoseparticipatinginthedesignprocess（GuerreroValenzuela&HernandisOrtuño,2018）.ItisidentifiedasoneoftheimportanttechniquesproposedbyMeekerandMcWilliams（2011）,inordertostarttheprocessofvalueengineering,anditrespondstothefeaturesthatthecurrentmarketshows,wheretheclientstendtorequestdifferentversionsoftheproduct,whichimpliesthatthecompanymustdowhatisnecessarytoidentifytheclients’needs,provideanimprovedversion,amoreattractivepresentation,bearinginmindthatpresentingnewproducts,significantbenefitscanbeobtainedforthecompany,properlyexploringtheopportunitiesthedesignandredesignoftheproductsoffer（Lee,2015）.Twointerrelatedstagescanbeidentified;thefirstonerecognizestheclient’srequirementsandthesecond,theirassessment（Shiehetal.,2008）.Itisinthefirststagewherevalueengineeringcreativityisapplied,presentingaseriesofideasthatmayimprovethevalueoftheproducts,acceptingallideasproposedbytheworkteamwithoutdiscardingany.Afterwards,theanalysisofthefunctionstakesplace,whichmeetseveryproposal;alistofalternativesispresentedforthestageofcostevaluationandqualityimprovement（Rad&Yamini,2016）.Afterthat,thedesignandredesignalternativesproposalaredeterminedandtheagreementimplementationandexecutionprogramisstructured（Smithetal.,2012）.Theproductredesignimpliesprovidingafewspecialcharacteristicstotheproductbasedonelementsthatcannotbemanufacturedatthecompany,andneedtobeboughtfromthemarket（Ulrich&Ellison,2005）.

2.2.2.CostReduction

This