Autor según el artículo: Sanchez-Rebull, Maria-Victoria; Ferrer-Rullan, Ramon; Hernandez-Lara, Ana-Beatriz; Ninerola, Angels
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 mariavictoria.sanchez@urv.cat mariavictoria.sanchez@urv.cat anabeatriz.hernandez@urv.cat
Identificador del autor: 0000-0001-5598-1203 0000-0003-0326-5699 0000-0002-9920-4104 0000-0003-0326-5699 0000-0002-9920-4104 0000-0002-8110-9328
Fecha de alta del registro: 2024-08-24
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: https://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: Sanchez-Rebull, Maria-Victoria; Ferrer-Rullan, Ramon; Hernandez-Lara, Ana-Beatriz; Ninerola, Angels (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