TY - JOUR A1 - Kellner, Florian A1 - Otto, Andreas A1 - Lienland, Bernhard T1 - Cost Assignment Paradox: Indirect Tooling Costs and Production Orders JF - Advances in Management Accounting N2 - Purpose Tooling is a common component of an industrial product’s manufacture. Specific tooling is devised to serve the fabrication of a particular product, while generic tooling can be used in the manufacture of multiple products. In the latter case, companies are confronted with the problem of fairly allocating the indirect costs of the tooling. This article studies how to allocate costs of generic tooling to single production orders. Methodology Ten allocation methods (AMs) are described that are in principle suited to the distribution of generic tooling costs to production orders. Since the presented methods have for the most part been discussed in differing contexts, we apply them to a specified generic tooling problem for comparison. Evaluation of the various methods is based on 16 criteria. Reasoning is supported by a computational Monte Carlo simulation. Furthermore, we suggest using the Analytical Hierarchy Process (AHP) to elaborate one final proposition concerning the most preferable allocation scheme. Findings The article reports the single allocation rules’ performances for different allocation scenarios. The described characteristics refer to fairness, efficiency, and simplicity as well as to empty-core performance. Using AHP analysis allows for the aggregation of the rules’ criteria ratings. Thus, especially suitable allocation schemes for the problem at hand are identified. Practical implications An allocation is required for budgeting reasons and also for the definition of projects’ bottom-up sales prices. Selecting the “right” AM is important, as a suboptimal AM can result in unfair allocation vectors, which will act as incentives to stop using the common resource, potentially leading to higher total costs. Originality/value of the article Research on the comparison of AMs is typically performed for certain purposes, such as enterprise networks, horizontal cooperative purchasing scenarios, or municipal service units. This article will augment the research evaluating AMs by introducing a novel set of evaluation criteria and by providing an in-depth comparison of AMs suited for the allocation of generic tooling costs. KW - Tooling KW - Cost allocation KW - indirect cost KW - Overhead cost KW - Joint cost KW - Fairness criteria Y1 - 2014 U6 - https://doi.org/10.1108/S1474-787120140000023007 VL - 23 SP - 211 EP - 251 ER - TY - CHAP A1 - Kellner, Florian T1 - GHG network analysis FMCG T2 - Logistikmanagement 2013 Y1 - 2013 ER - TY - JOUR A1 - Kellner, Florian A1 - Otto, Andreas A1 - Busch, Andreas T1 - Understanding the robustness of optimal FMCG distribution networks JF - Logistics Research N2 - Distribution network design is about recommending long-term network structures in an environment where logistic variables like transportation costs or retailer order sizes dynamically change over time. The challenge for management is to recommend an optimal network configuration that will allow for longer term optimal results despite of environmental turbulences. This paper studies the robustness of cost-optimized FMCG (fast-moving consumer goods) distribution networks. It aims at observing the impact of changing variables/conditions on optimized logistic structures in terms of the optimal number and geographical locations of existing distribution centers. Five variables have been identified as relevant to the network structure. A case study approach is applied to study the robustness of an existing, typical, and optimized FMCG network. First, distribution network data of a German manufacturer of FMCG are recorded and analyzed. A quantitative model is set up to reflect the actual cost structure. Second, a cost optimal network configuration is determined as a benchmark for further analysis. Third, the variables investigated are altered to represent changes, both isolated (ceteris paribus) and in combination (scenario analysis). Each one of the variables investigated proves to be fundamentally able to suggest a change of the optimal network structure. However, the scenario analysis indicates that the expected changes will by and large compensate each other, leaving the network in near optimal condition over an extended period of time. KW - Distribution logistics; Retailing logistics; Fast-moving consumer goods (FMCG); Distribution network analysis; Facility location Y1 - 2012 U6 - https://doi.org/10.1007/s12159-012-0097-6 VL - 6 IS - 4 SP - 173 EP - 185 ER - TY - CHAP A1 - Kellner, Florian A1 - Otto, Andreas A1 - Busch, Andreas ED - Ivanov, Dimitri ED - Sokolov, Boris ED - Käschel, Joachim T1 - Distribution Networks - Rigid Investments In Dynamic Environments T2 - Flexibility and adaptability of global supply chains - Proceedings of the 7th German-Russian Logistics Workshop (DR-LOG 2012) Y1 - 2012 SP - 103 EP - 111 ER - TY - JOUR A1 - Kellner, Florian A1 - Igl, Johannes T1 - Estimating the effect of changing retailing structures on the greenhouse gas performance of FMCG distribution networks JF - Logistics Research N2 - The assessment of greenhouse gas (GHG) emissions of supply chain activities is performed to create transparency across the supply chain and to identify emission-cutting opportunities. Literature provides several generic and case study approaches to estimate GHG emissions. But research often focuses on products. This paper sheds light on how the greenhouse performance of a fast-moving consumer goods (FMCG) distribution network depends on several (FMCG specific) variables to set up a “CO2 network footprint”. Within a quantitative computational study, the distribution network footprint of an existing FMCG manufacturer is analyzed. Three options being fundamentally able to reduce total GHG emissions are identified: number of distribution centers, performance of the engaged logistics service provider and shipment structure. First, transportation processes for the investigated FMCG manufacturer are analyzed to derive GHG emissions caused by different distribution shipments. Second, initial data are manipulated to simulate variable changes, that is, different logistics structures. Third, results are reported and analyzed to show up how different changes in logistics structures may reduce GHG, without technological propulsion or use of regenerative energy. KW - Fast-moving consumer goods (FMCG); Distribution network analysis; GHG/CO2 network analysis; Carbon network footprint; Carbon performance Y1 - 2012 U6 - https://doi.org/10.1007/s12159-012-0063-3 VL - 4 IS - 3-4 SP - 87 EP - 99 ER - TY - JOUR A1 - Kellner, Florian A1 - Otto, Andreas T1 - Allocating CO2 emissions to shipments in road freight transportation JF - Journal of Management Control N2 - Logistic activity, in particular transportation, produces green house gases (GHG). For different purposes GHG need to be allocated to objects. This paper studies how to allocate the GHG volume of a transportation process (delivery tour) to the single shipments moved by the process. First, it identifies classes of generic allocation schemes and presents 15 allocation methods. Second, since the majority of these methods has not been designed for allocating GHG, we apply and compare them in the short distance transport context within a numerical example. The aim is to study how the schemes perform according to criteria. We suggest using causality, efficiency, empty core robustness, symmetry, individual rationality, coalition stability, ease of application, and set robustness as appraisal criteria and attempt to mainstream the discussion by recommending selected allocation methods. KW - CO2/GHG allocation KW - Emissions from road freight transportation KW - CO2/GHG emission drivers KW - Emission/CO2/GHG shipment allocation Y1 - 2012 U6 - https://doi.org/10.1007/s00187-011-0143-6 VL - 22 IS - 4 SP - 451 EP - 479 ER - TY - JOUR A1 - Lienland, Bernhard A1 - Kellner, Florian T1 - Projektauswahl mit der linearen Optimierung im Mittelstand JF - HMD - Praxis der Wirtschaftsinformatik N2 - Die Projektauswahl stellt eine Herausforderung insbesondere für mittelständische Industrieunternehmen dar. Abhängigkeiten verschiedener Alternativen und vorgegebene Investitionsbudgets führen bei Anwendung von in der Praxis standardmäßig eingesetzten Verfahren regelmäßig zu suboptimalen Projektkombinationen. In enger Abstimmung mit einem Automobilzulieferer wurde ein Ansatz zur Projektauswahl unter Berücksichtigung von Ressourcen und laufenden Projekten entwickelt sowie technisch umgesetzt. Implementierte Praxistests belegen Verbesserungen bei der Projektauswahl, aber auch bei der Budgeteinhaltung, der Fixkostenreduzierung sowie der Angebotspreisbestimmung. Y1 - 2012 U6 - https://doi.org/10.1007/BF03340699 VL - 49 IS - 3 SP - 52 EP - 62 ER - TY - JOUR A1 - Obermaier, Robert A1 - Hofmann, Johann A1 - Kellner, Florian T1 - Webbasierte Fertigungssteuerung in der Praxis. Produktivitätssteigerungen mit dem Manufacturing-Execution-System MR-CM© JF - HMD - Praxis der Wirtschaftsinformatik N2 - Manufacturing-Execution-Systeme (MES) werden in der Fertigungsindustrie dazu eingesetzt, einen durchgehenden Informationsfluss zwischen den an der Fertigung beteiligten Systemen herzustellen. Von der Vernetzung aller an der Produktion beteiligten Systeme wird dabei eine gesteigerte Produktivität auf Shop-Floor-Ebene erwartet. Beim Durchlauf des beispielhaft gezeigten Fertigungsauftrages wurden durch den Einsatz von MR-CM©, einem von der Maschinen-fabrik Reinhausen entwickelten und implemen-tierten MES, bereits einige Produktivitätspotenziale im Vergleich mit der konventionellen Abwicklung ohne Einsatz des MES deutlich. Diese resultieren im Wesentlichen aus der Eliminierung von nicht wertschöpfenden Schnittstellenproblemen zwischen den an der Auftragsdurchführung beteiligten Maschinen. Die erzielten Produktivitätszuwächse bestehen im Kern aus einer Verkürzung der Maschinenrüstzeiten, was zu einer Reduktion der Produktionskosten und einer Zunahme der Produktionsflexibilität führt und zu einer Reduzierung der Werkzeugbestände sowie der damit verbundenen Kapitalbindungskosten. Y1 - 2010 U6 - https://doi.org/10.1007/BF03340455 VL - 47 IS - 2 SP - 49 EP - 59 ER - TY - CHAP A1 - Kellner, Florian T1 - Changes in the field of FMCG distribution logistics and their impacts on the cost optimal distribution network - A simulation based case study T2 - 15th European Logistics Association Doctorate Workshop Y1 - 2010 ER - TY - JOUR A1 - Braun, Maximilian A1 - Kunkler, Jan A1 - Kellner, Florian T1 - Towards Sustainable Cities: Utilizing Floating Car Data to Support Location-Based Road Network Performance Measurements JF - Sustainability N2 - Road network performance (RNP) is a key element for urban sustainability as it has a significant impact on economy, environment, and society. Poor RNP can lead to traffic congestion, which can lead to higher transportation costs, more pollution and health issues regarding the urban population. To evaluate the effects of the RNP, the involved stakeholders need a real-world data base to work with. This paper develops a data collection approach to enable location-based RNP analysis using publicly available traffic information. Therefore, we use reachable range requests implemented by navigation service providers to retrieve travel times, travel speeds, and traffic conditions. To demonstrate the practicability of the proposed methodology, a comparison of four German cities is made, considering the network characteristics with respect to detours, infrastructure, and traffic congestion. The results are combined with cost rates to compare the economical dimension of sustainability of the chosen cities. Our results show that digitization eases the assessment of traffic data and that a combination of several indicators must be considered depending on the relevant sustainability dimension decisions are made from. KW - road network performance KW - urban sustainability KW - economic sustainability KW - traffic congestion KW - data collection methods KW - navigation services Y1 - 2020 U6 - https://doi.org/10.3390/su12198145 VL - 12 IS - 19 SP - 8145 ER - TY - JOUR A1 - Kellner, Florian A1 - Utz, Sebastian T1 - Sustainability in supplier selection and order allocation: combining integer variables with Markowitz portfolio theory JF - Journal of Cleaner Production N2 - This research presents a decision support methodology for the multi-criteria supplier selection and order allocation problem. The proposed approach supports purchasing managers in assembling mid-term supplier portfolios while making them aware of the trade-offs between the supplier sustainability, the purchasing costs, and the overall supply risk. First, we propose a multi-objective optimization model with three objectives: to maximize the supplier sustainability, to select the supplier portfolio with the lowest purchasing costs, and to minimize the supply risk. Our model extends existing mathematical approaches that follow the portfolio theory fathered by H. Markowitz by integrating the aspect ‘risk’ into the supplier selection problem. Secondly, since we allow for integer variables in our model—in contrast to the classical Markowitz portfolio theory—we use the ε-constraint method to visualize the efficient surface. The possibility of considering the non-dominated set of supplier portfolios is advantageous for purchasing managers as they gain a picture of the different optimal supplier portfolios and are able to analyze the trade-offs between the different purchasing goals before making a decision. Finally, we illustrate the applicability of the proposed methodology in a real-world supplier selection and order allocation case from the automotive industry. In the example case, we identify 1754 optimal supplier portfolios that may be assembled based on the eight available suppliers. Our analyses show that each optimal portfolio consists of two suppliers, with one specific supplier being included in each portfolio. Furthermore, four suppliers are not part of any optimal solution. KW - Supplier selection KW - Sustainability KW - Graphical decision support application KW - Multi-criteria decision making KW - Order allocation KW - Supply risk Y1 - 2019 U6 - https://doi.org/10.1016/j.jclepro.2018.12.315 VL - 214 SP - 462 EP - 474 ER - TY - JOUR A1 - Neumüller, Claudia A1 - Lasch, Rainer A1 - Kellner, Florian T1 - Integrating sustainability into strategic supplier portfolio selection JF - Management Decision N2 - Purpose The purpose of this paper is to propose a comprehensive methodology and a problem-specific model for the configuration of the optimal strategic supplier portfolio in terms of traditional, performance-related objectives and sustainability targets. Design/methodology/approach To bridge the research gap, i.e., to align strategic supplier portfolio selection with corporate sustainability targets, a hybrid model of the analytic network process (ANP) and goal programming (GP) is developed. To validate the model, a case example is presented and managerial feedback is collected. Findings By enabling the integration of sustainability targets into strategic supplier portfolio configuration, the hybrid ANP-GP model contributes to research in the area of sustainable supply chain management. Results indicate that simplifying the model by omitting one or more details may lead to unfortunate actions. Research limitations/implications The model has been applied using a case example in the automotive industry. To strengthen the findings, it should be examined under other terms as well. Practical implications Integrating economic, environmental, and social targets into strategic supplier portfolio configuration reduces supply risks and promotes the achievement of the sustainability goals of the purchasing company. Social implications Strategic supplier selection counts among the decisions that have an impact on the environment and society for several years. Configuring economically rational, environmentally friendly, and socially responsible supplier bases supports worldwide efforts towards sustainable development. Originality/value Although sustainable supplier selection has gained importance in recent years, this is the first time that a comprehensive model for the determination of the optimal strategic supplier portfolio in terms of performance-related objectives and sustainability targets has been proposed. KW - Analytic network process KW - Corporate sustainability KW - Goal programming KW - Strategic suppliers KW - Supplier selection KW - Sustainable supply chain management Y1 - 2016 U6 - https://doi.org/10.1108/MD-05-2015-0191 VL - 54 IS - 1 SP - 194 EP - 221 ER - TY - CHAP A1 - Kellner, Florian A1 - Utz, Sebastian T1 - Using Inverse Optimization to Discover Sustainability Priorities in Purchasing Decisions T2 - International Conference on Operations Research 2023 Y1 - 2023 ER - TY - CHAP A1 - Kellner, Florian A1 - Utz, Sebastian T1 - Exploring Sustainability Priorities in Purchasing Decisions Based on Inverse Optimization T2 - NAMA Conference 2023 Y1 - 2023 ER - TY - BOOK A1 - Lukesch, Maximilian A1 - Kellner, Florian T1 - Übungsbuch Produktionswirtschaft BT - Planung, Steuerung und Industrie 4.0 N2 - Dieses Buch bietet Studierenden über 80 Übungsaufgaben und fünf Fallstudien inklusive ausführlicher Lösungen zu ausgewählten Themen der Produktionswirtschaft und Industrie 4.0. Jedes Kapitel enthält eine kurze Einleitung sowie zu erreichende Lernziele. Querverweise auf das Lehrbuch „Produktionswirtschaft“ von Kellner/Lienland/Lukesch erleichtern das Selbststudium und ermöglichen eine optimale Prüfungsvorbereitung. Die 3. Auflage wurde redigiert und um neue Rechenaufgaben sowie eine weitere Fallstudie zum Themenbereich Industrie 4.0 ergänzt. KW - Produktion KW - Leistungserstellung KW - Industrie 4.0 KW - Supply Chain Management KW - Operatives Produktionsmanagement KW - Produktionsfaktoren KW - Produktionsplanung KW - Lineare Programmierung KW - Reihenfolgeplanung KW - Produktionssteuerung KW - Mensch KW - Betriebsmittel KW - Material KW - Information KW - Bedarfsrechnung KW - Materialbedarfsplanung KW - Übungsbuch Produktionswirtschaft Y1 - 2024 U6 - https://doi.org/10.1007/978-3-662-68672-0 PB - Springer Gabler CY - Berlin, Heidelberg ET - 3 ER - TY - JOUR A1 - Kraft, Sarah Katharina A1 - Quayson, Matthew A1 - Kellner, Florian T1 - Assessing the German Act on Corporate Due Diligence Obligations in Supply Chains: a perspective from the smallholder cocoa farmer JF - Frontiers in Sustainability N2 - This research examines the potential outputs, outcomes, and impacts of the German Act on Corporate Due Diligence Obligations in Supply Chains (LkSG) on the smallholder cocoa farmers in West Africa. The study primarily relies on a literature review and an impact pathway to conduct a systematic analysis to identify the potential effects of the LkSG on smallholder cocoa farmers. The findings indicate that some, but not all of the risks addressed by the LkSG align with those faced by smallholder cocoa farmers and their families. Additionally, the research also reveals weaknesses, particularly in managing environmental risks, which the LkSG does not adequately cover. Our findings show that in the short- and medium-term, the LkSG has no potential effects on smallholder cocoa farmers. Furthermore, the potential positive impacts of the law on smallholder cocoa farmers will take a long time to realize, as the LkSG considers primarily tier-1 suppliers. Companies in Germany might reassess their supply chains to strive for an LkSG-risk-free supply chain, which could in the long term have sustained impacts on smallholder cocoa farmers. However, we recommend a comprehensive risk analysis of the cocoa supply chain to enhance the human rights of cocoa farmers. KW - sustainability KW - due diligence KW - supply chain KW - smallholder cocoa farmer KW - human rights KW - LkSG KW - West Africa KW - Germany Y1 - 2024 U6 - https://doi.org/10.3389/frsus.2024.1376619 VL - 5 ER - TY - JOUR A1 - Kraft, Sarah Katharina A1 - Quayson, Matthew A1 - Kellner, Florian T1 - Assessing the German Act on Corporate Due Diligence Obligations in Supply Chains: a perspective from the smallholder cocoa farmer JF - Frontiers in Sustainability N2 - This research examines the potential outputs, outcomes, and impacts of the German Act on Corporate Due Diligence Obligations in Supply Chains (LkSG) on the smallholder cocoa farmers in West Africa. The study primarily relies on a literature review and an impact pathway to conduct a systematic analysis to identify the potential effects of the LkSG on smallholder cocoa farmers. The findings indicate that some, but not all of the risks addressed by the LkSG align with those faced by smallholder cocoa farmers and their families. Additionally, the research also reveals weaknesses, particularly in managing environmental risks, which the LkSG does not adequately cover. Our findings show that in the short- and medium-term, the LkSG has no potential effects on smallholder cocoa farmers. Furthermore, the potential positive impacts of the law on smallholder cocoa farmers will take a long time to realize, as the LkSG considers primarily tier-1 suppliers. Companies in Germany might reassess their supply chains to strive for an LkSG-risk-free supply chain, which could in the long term have sustained impacts on smallholder cocoa farmers. However, we recommend a comprehensive risk analysis of the cocoa supply chain to enhance the human rights of cocoa farmers. KW - sustainability KW - due diligence KW - supply chain KW - smallholder cocoa farmer KW - human rights KW - LkSG KW - West Africa KW - Germany Y1 - 2024 U6 - https://doi.org/10.3389/frsus.2024.1376619 VL - 5 ER - TY - BOOK A1 - Lukesch, Maximilian A1 - Kellner, Florian T1 - Übungsbuch Produktionswirtschaft BT - Planung, Steuerung und Industrie 4.0 N2 - Dieses Buch bietet Studierenden über 80 Übungsaufgaben und fünf Fallstudien inklusive ausführlicher Lösungen zu ausgewählten Themen der Produktionswirtschaft und Industrie 4.0. Jedes Kapitel enthält eine kurze Einleitung sowie zu erreichende Lernziele. Querverweise auf das Lehrbuch „Produktionswirtschaft“ von Kellner/Lienland/Lukesch erleichtern das Selbststudium und ermöglichen eine optimale Prüfungsvorbereitung. Die 3. Auflage wurde redigiert und um neue Rechenaufgaben sowie eine weitere Fallstudie zum Themenbereich Industrie 4.0 ergänzt. KW - Produktion KW - Leistungserstellung KW - Industrie 4.0 KW - Supply Chain Management KW - Operatives Produktionsmanagement KW - Produktionsfaktoren KW - Produktionsplanung KW - Lineare Programmierung KW - Reihenfolgeplanung KW - Produktionssteuerung KW - Mensch KW - Betriebsmittel KW - Material KW - Information KW - Bedarfsrechnung KW - Materialbedarfsplanung Y1 - 2024 U6 - https://doi.org/10.1007/978-3-662-68672-0 PB - Springer Gabler CY - Berlin, Heidelberg ET - 3 ER - TY - JOUR A1 - Kellner, Florian A1 - Utz, Sebastian T1 - An inverse optimization approach for studying sustainability preferences in sourcing decisions JF - Journal of Cleaner Production N2 - Throughout many societies around the globe, there is growing awareness of the urgent need for the transition towards a sustainable economy. Research shows that buying firms have substantial leverage to initiate sustainable development by controlling the sustainable performance of their suppliers. In that context, this article presents a novel methodology based on inverse optimization to derive the implicit preferences of decision-makers in the trade-off between traditional sourcing objectives and sustainability in the supplier selection and order allocation process. The derived implicit preferences can then be used for further analyses to gain a better understanding of the characteristics of purchasing managers and sourcing situations that come with particularly high/low preferences placed on sustainability. Since the inverse optimization approach is computationally resource-intensive and consumes a significant amount of time, we present a scalable state-of-the-art cloud architecture that allows solving an arbitrary number of optimization programs in an acceptable amount of time. We demonstrate the feasibility of the proposed methodology in a real-world case. In doing so, we test how important sustainability aspects are in the supplier selection and order allocation decisions of one of the world's largest automotive parts manufacturers. KW - Supplier selection KW - Order allocation KW - Sourcing decisions KW - Sustainability KW - Inverse optimization Y1 - 2024 U6 - https://doi.org/10.1016/j.jclepro.2024.144305 VL - 483 ER -