Mikutis V. Audito teorija ir praktika. Foreign literature in Lithuanian. The project is aimed at analysing how income of the owners of production factors labour and capital change whith economic growth, how it is disributed among households of different demographic and economic structure, what is the impact of state institutions on population income and its differenciation.
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Jens J. Periodicity: biannual. Servitised experiences: business and management implications. New public management and what comes after. Impacts of different factors on the implementation of quality management systems and performance outcomes. Customer experience becomes an integral part of the offering, which necessitates greater end-user access to the value chain and emphasises their involvement in the offering.
The two research questions on such a servitisation trend and management implications are investigated conceptually, supported by industry exam- ples. The results indicate that operations need to be designed with customer perception and experience in mind, with corresponding performance measures and management. The split between front — and back office becomes less distinct, with greater customer involvement throughout the supply chain and life cycles stages.
Relevant components that impact the experiences must be incorporated deliberately and from the outset, and controlling for error through reduced discretion becomes a priority. Keywords: servitisation, experience-based operations, management implications. Introduction Services can be defined as activities or performance provided to satisfy custo- mer needs, whereas goods are tangible products or stable intangible assets.
The mix may range from pure tangible goods, through hybrid goods and services, to pure services. While a typical manufacturing company has a total offering of tangible goods with accompanying services, the trend is toward hybrid offe- rings. Traditionally manufacturing is defined as the transformation of material into a finished product. However, the boundaries between products and servi- ces are increasingly blurred, for instance many manufacturers offer services in support of their products Heineke and Davis, Similarly, many service companies employ processes and methods developed in manufacturing, crea- ting hybrid product-service transformations.
This study explores the development of the transition from a focus on pro- ducts to services and the consequent step towards greater customer involve- ment in the offering itself. This makes the experience of a product or service a key component of the offering. The study also presents findings on the mana- gerial implications of such a shift in offering focus.
Industry examples are given throughout to provide greater insight into concept application and relevance. Current Issues of Business and Law, , Vol. The study is primarily conceptually focused and relies on content analysis of key articles in the operations and management fields on servitisation and on managerial implications of opera- tional transition. For instance, traditional manufacturing firms such as aerospace en- gine maker Rolls Royce now derive substantial income from post-sale service and maintenance to the engine users.
Similarly, healthcare companies are reco- gnised as service firms while many of the healthcare processes employed rely heavily on manufactured products. Indeed, health care was one of the earliest sectors adopters of the principles of scientific management and industrial en- gineering. So care needs to be taken when using the traditional industrial classifications for production and service.
Today, it arguably exhibits process applications to a greater degree than do many manufacturers in its main operating principles, such as standardisation and reduction of product variety, simplification and automation of processes and performance monito- ring and control. Technological progress in information and communication technologies have both enabled and hastened the pace of change in the way products and services are made and offered Apte and Mason, For instance, use of information systems makes business process outsourcing viable to many com- panies.
To this effect several concepts have emerged that encompass the reality of manufacturing and service firms, ranging from product-service systems, servitisation and high value manufacturing. Table 1 lists the main ideas developed in respective decades. Table 1. This may results in the practice of de- coupling services into front-office and back-office operations, with the former Current Issues of Business and Law, , Vol.
An additional advantage of such decoupling services is that the back-office work can be detached from the physical locations that deal with the customers and moved to less expensive locations including foreign countries. The services can be categorised into three distinct types: professional servi- ce, service shop, and mass services Schmenner, Most value is added in the front office, where considerable judgement is applied in meeting customer needs. Examples include management consulting and corporate banking.
Mass ser- vices are characterised by a large number of customer transactions that invol- ve limited contact time and little customisation. Offerings are predominantly product-oriented, with most value being added to the back office and little judgement applied by front office staff. The service shop category falls betwe- en professional and mass services. Service industries are distinct from manu- facturing in the immediacy. After all, as a rule hotel rooms must be available for occupancy when and where travellers want them.
This necessitates a ma- nagerial emphasis on balancing supply and demand Chase and Apte, Expanding on this distinction, Haywood-Farmer and Nollet define ser- vice in terms of intangibility, heterogeneity, perishability and customer parti- cipation in the production process. And for the product and service providers, offering such experiences enhances their value proposition and hopefully also impro- ves their competitiveness Fitzsimmons and Fitzsimmons, This means that the customers experience becomes an integral part of the offering, and that least part of the production design explicitly aims at the emotional engage- ment of the customer Sampson and Froehle, ; Heineke and Davis, ; Hartsuiker, It also means that value is determined not only through the products and services themselves, but by the value they create or offer as perceived by their customers.
Such dialetic process requires that managers understand the value proposition of both, and capturing this interactive pro- cess is important for successful product definition, development and delivery. Apple and Nike concept retail stores, or indeed the visit-your-car-being-built schemes many automakers employ are examples of such pursuit.
Customers must actively participate in and be an integral part of the offering. Researchers Prahalad and Ramaswamy call the business offering of such experiences co-creating. The customer engagement enables the product or service they receive. Moreover, according to Hartsuiker , ex- perience-based operations have two distinguishing criteria that separate them from traditional products and services: there is an explicit aim of the production process to emotionally engage customers in personal and memorable way; and a concurrent customer presence in the production process.
But unlike traditional product and service offerings, experience-based ope- rations typically involve several interaction points with customers. This provi- des many opportunities for value added activities, but also many opportuni- ties for mistakes or fulfil customer expectations.
This means that organisations need to, and often do, pay a lot of attention to their front line staff and the ser- vices they are providing. This can be experienced just by comparing the service differences when flying first, business or economy class with the same airline. As shown by Martin and Pranter , experiences are also influenced by other customers, who may through crowding, unruly or unanticipated beha- viour negatively impact the perceived service quality. Thus, to be successful, an employed process must take into consideration a range of factors that may influence customer experience.
For instance, in many services the customer is present in the delivery process. This means that the perception of quality is influenced by the outcome as well as its process. Implication for business models The shift towards greater service content has resulted in a variety of new busi- ness models, such as servitisation, product-service systems, experiential servi- ces, services sciences and service-dominant logic. This has made business de- cisions for both manufactures and service providers converge as strategies and operations increasingly face similar demands and solutions.
Manufacturers tend to view services as a means to differentiate their manufactured offerings. The services are treated as features of the product. Figure 1 illustrates these changes in business focus in manufacturing and services. Shifts in the supply chain for manufacturers and service providers The intangibility of service offerings means that they can be purchased separately from other transactions.
The inte- grated solutions business model means that firms expand their value-adding transformations. However, while manufacturing companies expand their ope- rations downstream and pursue the after-sale market, service companies in- crease their operations upstream, towards the product manufacture, to ensure greater reliability in the integrated offerings.
Facing similar environmental considerations as the manufacturers, service providers must build competitive capabilities such as consistent quality, conve- nience, accessibility to channels, customization, and low costs and ensure that these contribute to the required offering.
The attainment of quality in products and services became a pivotal concern in the s. It is exten- sively used for measuring service quality in both operations and marketing. In addition, in services, yield or revenue management plays an important part. For instance, effective seat inventory control by an airline depends on forecasts of future bookings, the revenue values associated with each fare type, and the ability to make systematic tradeoffs between booking requests so as to maxi- mize total flight revenues.
Businesses such as Disney theme parks and Starbucks coffee shops have been successful largely because their business models have incorporated the creation and sustainable of servi- ce experience. In services one can make a distinction between intended and re- alised service offerings. The intended service is the planned customer offering. Realised service is the service actually perceived or purchased by the customer. In successful services it is important that the linkage between the intended and realised is close.
In experience based operations, the two may be identical. Customer awareness and understanding that previously was hidden from back-office personnel is now often a requirement, without which a firm may find itself uncompetitive.
This in turn places pressure on supporting facilities, such as selection and training of the personnel. Also, decisions include custo- mer contact touch points, such as number and types of distribution channels e. Customer expectations and perceptions need to be understood to better personalize their experiences.
For general applica- tion, especially in a global context, service firms are finding that what sells in some countries or indeed local regions may have little appeal elsewhere. This affects the degree of standardisation that realistically and successfully can be employed.
In turn, on corporate level it has an impact on how centralised the service design should be. One solution is to keep the offering highly standardi- sed, and seek to influence demand through indirect means such as marketing or price. Another solution is for firms to employ mass-customisation, whereby products and services of- fered appear unique or customised to the customer while the operations and transformations needed to make the offering have been both modularised and standardised.
Hence, a key issue for any service operations is selecting the target market.
BUHALTERINE APSKAITA TEORIJA IR PRAKTIKA PDF
Tanzi criteria Tax burden of households in Lithuania The global challenges for Vilniaus Evaluation of internal control. Utena : Utenos kolegija. ISSN , nr. Akademija Kauno r. Kaunas : KTU. ISSN , no.
Students who study accounting and who want to become professional accountants are interested in the building knowledge of accounting subjects. Each educational institution is concerned to conclude a study programme, which would enable to prepare a professional and competent specialist. The object of this article is accounting subjects in the accounting study programme. The aim of this article is to define the legal framework of the accounting study programme and to analyze the change of the volume of the accounting subjects in the context of programme content. The methods used in this article are as it follows: the analysis of the scientific literature and documents and the comparative analysis of the documents. The implemcntion of the accounting study programme in Lithuanian colleges is overviewed and the institutions that prepare accountants are excluded in the article.
Academic and professional literature. Art, Leisure, Fiction. Other economic and financial books. Public administration.