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首页> 外文期刊>Production and operations management >Managing the Inter-Functional Tension between Accounting- and Financial-Profits in Remanufacturing Multiple-Usecycle Products
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Managing the Inter-Functional Tension between Accounting- and Financial-Profits in Remanufacturing Multiple-Usecycle Products

机译：在再制造多元循环产品中管理会计和财务利润之间的功能间紧张

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摘要

We investigate the tension between accounting and financial functions of an OEM who manufactures and remanufactures capital-intensive products. The OEM operates a servicizing business model in which it leases a product, remanufactures the product returned at the end of the lease, and re-leases the remanufactured product (usecycle), with multiple such usecycles. The accounting function at the firm would suggest that the OEM: (i) recovers the initial manufacturing cost of the product over its useful life as prescribed by IRS guidelines via depreciation; (ii) remanufactures the product as long as its initial manufacturing cost is not fully recovered; and (iii) removes the product from the books immediately after it has completely depreciated. In contrast, the financial function would consider the initial manufacturing cost of the product to be a sunk cost and would suggest that the firm continues to remanufacture the product as long as the remanufacturing cost is lower than the cost of a new unit. In this study, we investigate and prescribe ways to resolve this tension using analytical models. Specifically, we first show that the optimal durations over which the product should be used and lease prices that maximize the OEM's accounting profit and financial profit are different. We then discuss two operational approaches to align the accounting and operational perspectives while following IRS guidelines. Finally, informed by this analysis, we develop policy prescriptions to promote remanufacturing of multiple usecycle products. Overall, this analysis highlights the role of regulatory guidelines on remanufacturing operations and the inter-functional effort required by OEMs to successfully integrate remanufacturing operations in their business strategy.
机译：我们调查制造和再制造资本密集产品的OEM的会计和财务职能之间的紧张关系。 OEM运营了一种维修商业模式，其中它租赁产品，再制造产品在租约结束时返回的产品，并重新租用再制造产品（USECYCLE），具有多种这样的股票。公司的会计职能建议，OEM：（i）通过折旧的美国国税局指南规定的初始制造成本，通过折旧，通过折旧指南规定; （ii）只要其初始制造成本没有完全恢复，就可以再制造产品; （iii）在完全折旧之后立即从书中取出产品。相比之下，金融职能将考虑产品的初始制造成本是沉没的成本，并建议该公司继续再制造产品，只要再制造成本低于新单元的成本即可。在这项研究中，我们使用分析模型调查和规定解决这种张力的方法。具体而言，我们首先表明，应使用产品的最佳持续时间，并租赁价格最大化OEM的会计利润和财务利润的价格不同。然后，我们讨论两种操作方法，以便在遵循IRS指南的同时对准会计和运营观点。最后，通过此分析了解情况，我们开发了政策处方，以促进对多元股产品的再制造。总体而言，这种分析突出了监管准则对OEM在其业务战略中成功整合再制造行动的再制造业务和功能性努力的作用。

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