Articles producció científica> Gestió d'Empreses

Six Sigma for improving cash flow deficit: a case study in the food can manufacturing industry

  • Datos identificativos

    Identificador: imarina:6311231
    Handle: http://hdl.handle.net/20.500.11797/imarina6311231
  • Autores:

    Sánchez-Rebull MV
    Ferrer-Rullan R
    Hernández-Lara AB
    Niñerola A
  • Otros:

    Autor según el artículo: Sánchez-Rebull MV; Ferrer-Rullan R; Hernández-Lara AB; Niñerola A
    Departamento: Gestió d'Empreses
    Autor/es de la URV: Hernandez Lara, Ana Beatriz / Niñerola Monserrat, Angels / Sánchez Rebull, María Victoria
    Palabras clave: Volatility Six-sigma Six sigma Quality Process improvement Methodology Investment Improvement Implementation Construction Cash flow deficit Capital structure Can industry Accounts payable 6-sigma
    Resumen: © 2020, Maria-Victòria Sánchez-Rebull, Ramon Ferrer-Rullan, Ana-Beatriz Hernández-Lara and Angels Niñerola. Purpose: Cash flow deficit situations and working capital control are major challenges for many companies, especially those whose suppliers and clients have strong bargaining power. This study aims to describe the application of the Six Sigma methodology for solving these problems in a large German food can manufacturing company. Design/methodology/approach: This paper follows the qualitative methodology of case study research. During different define, measure, analyse, improve and control process phases, the problem and critical aspects are identified to improve the quality of the payment process and improvements are suggested and implemented. Findings: The results provide evidence of how Six Sigma can be useful in administrative–financial processes that are carried out within a company. This result is particularly interesting because it is about processes that have not applied Six Sigma methodology. For the company studied, this methodology has balanced its cash flow and this meant large amounts of savings, especially in bank interest to avoid having to ask for bank credits. Originality/value: This case can be extrapolated to other companies, regardless of the company size, that present similar symptoms of cash deficit, especially if their bargaining power with suppliers and customers is low.
    Áreas temáticas: Strategy and management Planejamento urbano e regional / demografia Management science and operations research Management Industrial and manufacturing engineering Engineering, industrial Engenharias iii Engenharias i Ciencias sociales Administração, ciências contábeis e turismo Administração pública e de empresas, ciências contábeis e turismo
    Acceso a la licencia de uso: https://creativecommons.org/licenses/by/3.0/es/
    ISSN: 20404166
    Direcció de correo del autor: angels.ninerola@urv.cat anabeatriz.hernandez@urv.cat mariavictoria.sanchez@urv.cat
    Identificador del autor: 0000-0001-5598-1203 0000-0002-8110-9328 0000-0003-0326-5699 0000-0002-9920-4104
    Fecha de alta del registro: 2023-02-19
    Versión del articulo depositado: info:eu-repo/semantics/publishedVersion
    Enlace a la fuente original: https://www.emerald.com/insight/content/doi/10.1108/IJLSS-12-2018-0137/full/html
    URL Documento de licencia: http://repositori.urv.cat/ca/proteccio-de-dades/
    Referencia al articulo segun fuente origial: International Journal Of Lean Six Sigma. 11 (6): 1119-1140
    Referencia de l'ítem segons les normes APA: Sánchez-Rebull MV; Ferrer-Rullan R; Hernández-Lara AB; Niñerola A (2020). Six Sigma for improving cash flow deficit: a case study in the food can manufacturing industry. International Journal Of Lean Six Sigma, 11(6), 1119-1140. DOI: 10.1108/IJLSS-12-2018-0137
    DOI del artículo: 10.1108/IJLSS-12-2018-0137
    Entidad: Universitat Rovira i Virgili
    Año de publicación de la revista: 2020
    Tipo de publicación: Journal Publications
  • Palabras clave:

    Engineering, Industrial,Industrial and Manufacturing Engineering,Management,Management Science and Operations Research,Strategy and Management
    Volatility
    Six-sigma
    Six sigma
    Quality
    Process improvement
    Methodology
    Investment
    Improvement
    Implementation
    Construction
    Cash flow deficit
    Capital structure
    Can industry
    Accounts payable
    6-sigma
    Strategy and management
    Planejamento urbano e regional / demografia
    Management science and operations research
    Management
    Industrial and manufacturing engineering
    Engineering, industrial
    Engenharias iii
    Engenharias i
    Ciencias sociales
    Administração, ciências contábeis e turismo
    Administração pública e de empresas, ciências contábeis e turismo
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