IT-enabled manufacturing systems are highly valued in current business world because of the benefits they provide in process optimization and cost reduction and these systems are increasing their dominance in the industrial markets thanks to the continuous technological improvements in IT sector. Even though automation systems require high amount of capital investment, they usually pay back in a short period of time depending on the values enabled to their users. Thus, major firms are eager to adopt automated systems in their manufacturing facilities to able to benefit from these opportunities and guarantee steady growth. This study is started by the case study of Sel Hoses in collaboration with Tampere University of Technology. Sel Hoses is a Turkish hose manufacturer that is one of the biggest suppliers of industrial hoses to European markets and recognized as a high quality and low cost manufacturer. The industry is eager to adopt automated cutting process in their manufacturing plants to lower labour costs and optimize the cutting process by lowering the waste of hoses and Sel Hoses will play a key role in this implementation if they launch the barcode system on their hose reels. Thus, the objective of this research is understand the waste reduction opportunities in hose cutting process by using PC controlled systems and how this project can be undertaken by following a hand-on approach within the value network to increase the overall value generated by the major project stakeholders. The paper gives an insight into different theories that are applied to understand the cost dynamics of the industry and evaluate the investment decision in terms of the beneficial return. The above mentioned theories combined with extensive brainstorming with industry leaders provide managers a helpful tool to evaluate the long term growth potential of the industry and follow a collaborative strategy to bring value to the whole business network. Hence, this research attempts to identify the waste reduction possibilities in hose cutting process by using automated systems which will lead to lower material costs and process optimization.

1. TAMPERE UNIVERSITY OF TECHNOLOGY
Tampere School of Business and Technology
ONUR TAMUR
ACHIEVING COST OPTIMIZATION VIA IT INTEGRATION: Case Sel Hoses

2. ii
ABSTRACT
IT-enabled manufacturing systems are highly valued in current business world
because of the benefits they provide in process optimization and cost reduction and
these systems are increasing their dominance in the industrial markets thanks to the
continuous technological improvements in IT sector. Even though automation
systems require high amount of capital investment, they usually pay back in a short
period of time depending on the values enabled to their users. Thus, major firms
are eager to adopt automated systems in their manufacturing facilities to able to
benefit from these opportunities and guarantee steady growth.
This study is started by the case study of Sel Hoses in collaboration with Tampere
University of Technology. Sel Hoses is a Turkish hose manufacturer that is one of
the biggest suppliers of industrial hoses to European markets and recognized as a
high quality and low cost manufacturer. The industry is eager to adopt automated
cutting process in their manufacturing plants to lower labour costs and optimize the
cutting process by lowering the waste of hoses and Sel Hoses will play a key role
in this implementation if they launch the barcode system on their hose reels. Thus,
the objective of this research is understand the waste reduction opportunities in
hose cutting process by using PC controlled systems and how this project can be
undertaken by following a hand-on approach within the value network to increase
the overall value generated by the major project stakeholders.
The paper gives an insight into different theories that are applied to understand the
cost dynamics of the industry and evaluate the investment decision in terms of the
beneficial return. The above mentioned theories combined with extensive
brainstorming with industry leaders provide managers a helpful tool to evaluate the
long term growth potential of the industry and follow a collaborative strategy to
bring value to the whole business network. Hence, this research attempts to identify
the waste reduction possibilities in hose cutting process by using automated
systems which will lead to lower material costs and process optimization.
Tamur, O.

3. iii
PREFACE
This paper is structured on the case study of Sel Hoses in collaboration with
Tampere University of Technology. The objective of the project was to investigate
the waste reduction possibilities in hose cutting process which is expected to lead
to an increase in the overall value of the business network. Throughout the research
steps, I had chance to understand the dynamics of B2B markets and value
generation in business networks. Personally, it was interesting to use my IT
background in business perspective which provided me an invaluable opportunity
to analyse the technological capabilities with a business mind-set.
I would be glad to thank to the project -
guidance and support throughout the study process, as well as taking part in the
meetings with his meaningful contribution to the discussions. I also appreciate the
collaboration with Sel Hoses, who supported the project from the start and shared
their views and valuable experiences throughout the process. Furthermore, I am
really thankful to my family and friends who supported me during my studies and
motivated to do my best in everything I accomplish.
Tampere, June 2012
Onur Tamur
Tamur, O.

4. iv
TABLE OF CONTENTS
ABSTRACT ______________________________________________________ ii
PREFACE _______________________________________________________ iii
1 INTRODUCTION ____________________________________________ 1
1.1 What is IT Integration? _________________________________________ 1
1.2 Introduction to Sel Hoses _______________________________________ 1
1.3 Objective of the Paper __________________________________________ 2
2 RESEARCH METHODS AND PROCESS ________________________ 3
2.1 Research Method ______________________________________________ 3
2.2 Project Stakeholders ___________________________________________ 4
2.3 Research Process ______________________________________________ 4
3 THEORETICAL BACKGROUND ______________________________ 6
3.1 Return on Investment Analysis __________________________________ 6
3.2 Return on Investment from a Cost Point of View ____________________ 7
3.3 Costing Methods ______________________________________________ 8
4 CASE STUDY – WASTE REDUCTION IN HOSE CUTTING
PROCESS________________________________________________________ 9
4.1 The Problem __________________________________________________ 9
4.2 The Solution _________________________________________________ 10
4.3 The Cost Impact of the Solution _________________________________ 12
5 CONCLUSION ______________________________________________ 15
REFERENCES __________________________________________________ 16
Tamur, O.

5. 1
1 INTRODUCTION
1.1 WHAT IS IT INTEGRATION?
Integration is defined as making applications operate together that were not
intended to work together by passing information through some form of interface to
pursue operational efficiency (Gulledge, 2006). Information management systems
used by global corporations are the biggest example of this trend. By using these
systems companies enable global information sharing and resource management
which increases the productivity in a global perspective. Moreover, IT systems are
widely used in manufacturing, logistics and communication in most of industries.
Since the 1970s, manufacturing firms have increasingly adopted IT-based
production management and resource planning systems (David et al., 2011). After
this impact, IT systems have started to be used intensively in manufacturing
processes. Manufacturing machinery is controlled by embedded systems that are
used to optimize the manufacturing process and increase productivity. They also
have a role to minimize the ambiguity and uncertainty in the manufacturing
process. Differentiated customer needs, high product varieties and increased inter-
dependency across the supply network increase the significance of IT integrated
systems in the market and usage rate is increasing drastically (David et al., 2011).
1.2 INTRODUCTION TO SEL HOSES
Sel Hoses was founded in 1957. Following a rapid growth period, Sel Hoses
dominated the hose industry in Turkey and was recognized as the top provider of
hoses in the market. Sel Hoses is among the top 300 firms in Turkey and top 200
firms in export. Sel Hoses produces all types of hoses in two factories. Rubber
hoses are d c d Ç k zkö ac t , PVC and Thermoplastic copolymer
d ct a ma act d A cı a ac t
The strategy of Sel Hoses is to provide high-quality hoses to its business network at
a low cost. The company operates globally and supplies hoses to plenty of diverse
needs in different industries which enables them to pursue economies of scale. By
having manufacturing plants in Turkey, they are also considered as a low cost
manufacturer which forms strong competitive advantage for Sel Hoses in European
markets against European manufacturers.
Tamur, O.

6. 2
1.3 OBJECTIVE OF THE PAPER
Industrial machinery manufacturers are increasing their significance in the
marketplace which raises the need for hoses. The industry is looking for options to
lower their costs and one of the options to lower the costs is to minimize the waste
in the process. The waste reduction in hoses will be also beneficial for the
environment since it is proven that the material that a hose is made from is not
environment friendly. Therefore, the objective of this paper is to…
…investigate the waste reduction possibilities in hose cutting process by using
IT integrated systems and maximize cost saving to create value for the business
network via the collaboration between supplier and customer.
The structure of the paper is as following. First, the paper gives an insight into the
research method and research process that is followed. Second, the paper discusses
theories on costing methods and return on investment analysis to give an overall
approach for further discussions. Finally, based on these theories and concepts, the
case will be analysed starting with problem identification, possible solutions to the
identified problems and cost saving analysis. These analyses lead the paper to its
key findings and conclusion by unveiling the dilemma in the realization phase.
Tamur, O.

7. 3
2 RESEARCH METHODS AND PROCESS
2.1 RESEARCH METHOD
Research is a widely used term in academic environment and case study research is
a one common area in the field of research. The application of the case study
research is very common in many areas and disciplines such as sociology, law,
medicine, government and management (Zairal, 2007). It is widely accepted
method by professional and it is commonly used by researchers to analyse a
situation or solve a specific problem in business field. The general reason of
conducting management case study research is to better understand complex
business situations such as change in processes (Gummesson, 1993).
A case study research follows well-defined steps in its implementation and it can
be applied by using quantitative and qualitative methods. Quantitative research
methods focus on data generation and relation identification. On the other hand,
qualitative research methods include the researcher, his knowledge and his
experience in the scientific process in order to generate data for higher quality
analysis. Their aim is to cover an in-depth awareness of human behaviour and
the reasons behind the behavioural concepts. According to Gummesson (1993), this
analysis enables the researcher to explore hidden phenomena that do not easily
come up to the surface. There are several categories of case study as well which
are:
 Explanatory cases
 Exploratory cases
 Descriptive cases
First, explanatory cases have the purpose to explain and a w “ w” a d “w ”
questions. They examine the data closely both at a surface and deep level in order
to explain the phenomena in the data (Zainal, 2007). Second, exploratory cases aim
to explore and area that is little known. It is a pilot study or foreplay to a more
rigorous quantitative research. Third, descriptive cases usually just describe a
process or an event without analysis or value judgments. The goal set by the
researcher is to describe the data as they occur (Zainal, 2007). These are the three
most common seen case types and there are plenty of other case types that are
derived from them or a combination of them.
Tamur, O.

8. 4
2.2 PROJECT STAKEHOLDERS
To be able to understand the case study in hand, project stakeholders and their roles
in the business network should be analysed and identified clearly (Chaoji, 2011).
Even though this case study is analysed from the perspective of Sel Hoses, it
directly affects the whole value chain in the industry. Sel Hoses and Intertraco are
the hose and fitting suppliers of PMC Polarteknik respectively. PMC Polarteknik
handles the hose cutting and assembly process by using the machines provided by
Marken which is a leader in cutting technologies and Techhmaflex that specialized
in crimping products. After the assembly process is over, PMC Polarteknik delivers
the hoses to the OEMs to be used in the machinery they manufacture. A more
detailed illustration of the project stakeholders is illustrated in Figure 1 below.
Figure 1. Project Stakeholders.
As seen in the figure above, the value network of industrial hoses used in
machinery equipment is inter-dependent to different stakeholders and supplied
from a wide range of manufacturers with different kind of roles in the process.
Since, Sel Hoses is the hose supplier which is a key part in the hose assembly value
network, the strategy that will be followed by Sel Hoses in the implementation of
the project is vital in to be able to launch the automated cutting process with full
efficiency.
2.3 RESEARCH PROCESS
The starting point of this research derived from the necessity to investigate the
potential waste reduction options in the automated hose cutting process. The
stakeholders have realized that the waste in hose cutting process is quite high and it
provides non- recyclable waste to the environment which is also an extra cost for
the companies. Thus, the resources provide plenty of valuable empirical study
opportunities to be analysed within the value network and then be merged and
Tamur, O.

9. 5
aligned with the theoretical aspects by taking previous researches in the issue into
consideration.
The research was based on existing literature and utilized both existing material
and action science method. Initially, data was mined from the existing publications
and the main means of data gathering were internet, books, academic papers and
meetings with the project stakeholders. By exhaustive analysis of the collected
data, the big picture about the value generation dynamics in the hose assembly
value network has been acquired. Moreover, close connection and communication
with project stakeholders throughout the project enabled the researcher to grasp the
requirements of each party and conduct the research according to their specific
needs. Project timeline is illustrated in more details in Figure 2 below.
Figure 2. Research process timeline.
The research study started officially in the beginning of August 2011. After several
meetings with the supervisors, there has been a visit to tak d ’ facilities to
increase the general understanding of the waste reduction concept and discuss the
implementation strategies with managers. The next step was to negotiate the initial
findings with Sel Hoses and communicate the benefits that would be provided to
them if they implement the barcode system in their hose coils. The research process
continued with fruitful discussions, improvement suggestions and combining the
ideas with theoretical concepts. Finally, the collected data has been analysed and
the writing has been finalized according to the key findings.
Tamur, O.

10. 6
3 THEORETICAL BACKGROUND
3.1 RETURN ON INVESTMENT ANALYSIS
The impact of globalization and reduced technology cycles creates a volatile
business environment. Thus, strategic investment decisions play a key role in
pursuing success for a company (Krychowski & Quelin, 2010). In B2B world,
companies purchase assets or services to obtain further benefits which can either be
financial or non-financial. The return on investment analysis directly affects their
success because it is vital to know that the benefits they will receive from their
investment are greater than the value they invested. Hence, investment decisions
can also be identified as current sacrifice for future benefits (Butt et al., 2011). The
investment decisions and their outcome are illustrated in more details in Figure 3.
Figure 3. Investment decision.
Investment decisions are usually evaluated by using discounted cash flow based
methods, such as the internal rate of return (IRR) or net present value (NPV) to be
able to compare the benefits by considering the current value of money
(Krychowski & Quelin, 2010). However, there has been a drastic change in the
understanding of the benefits in the current business environment recently.
Companies realized that non-financial returns are also as important as the financial
ones and directly affects the performance of the firm and its brand value. The
increased amount of investments made in corporate social responsibility projects
can be considered as an example for this trend.
Tamur, O.

11. 7
3.2 RETURN ON INVESTMENT FROM A COST POINT OF VIEW
As it was mentioned in the previous section, benefits of an investment decision can
be either financial or non-financial. Even though non-financial aspects are
increasing its significance in the current business market, companies still take
investment decisions mainly for financial returns. Financial benefits provided by an
investment can be analysed by using the profitability analysis framework. The
financial benefit provided by an investment will eventually increase profit and the
possible ways to increase profit can either be done by increasing price, increasing
sales volume or decreasing costs. The profitability analysis framework used for
assessing the benefits of an investment is illustrated in the Figure 4 below.
Figure 4. Beneficial return from financial perspective.
Reducing costs and optimizing the business process are the biggest challenge for
companies nowadays. Most of the B2B companies tend to form long term relations
with their customers to guarantee the sales of their manufacturing output which
limits the growth potential in saturated industries. Thus, cost reduction is the key
target for companies to increase their profit margin and achieve operational
efficiency. As seen in the figure above, cost related benefits that an investment
provides can be related to either fixed or variable costs. Fixed costs are mainly
linked to rent, machinery and salaries and they can be reduced by making some of
these assets obsolete. Variable costs are dependent on the volume output and they
can be reduced by decreasing the raw material need, lean manufacturing or
manufacturing process improvements. Cost reduction gives a long term vision for
companies to see the further development possibilities internally. Hence, it is quite
common that companies make investments to reduce costs in their manufacturing
process.
Tamur, O.

12. 8
3.3 COSTING METHODS
In the fast changing business landscape, organizational learning and knowledge
management are key steps to success and they are vital to leapfrog the competition
in the market (Huber 1998). Thus, management accounting tools are important
service functions for companies to gather the financial information they need to be
used in decision making (Lyly- t a 2010) C t g a k c c t
management accounting and it is extensively used in pricing by adding a profit
margin to the total cost of a product. Even though it is not an appreciated pricing
method anymore, knowing how much a product costs is critical to know the
bottom-line for prices to guarantee profitability. It is also an important concept for
product developers to understand the cost implications of their actions (Lyly-
t a 2010) Costing methods are analysed according to their cover of
cost areas in Figure 5 below.
Figure 5. Costing methods
Contribution costing is a costing method that focuses on the variable costs of a
product and neglects the fixed costs. Despite its simplicity, contribution costing is
widely accepted in retail business and many industrial companies (Lyly-
et al. 2010). Full costing enables companies cost their products by taking all the
expenditures (fixed and variable) of a company into consideration (Lyly-
t a 2010). It is considered as an advanced method compared to
contribution costing because it takes the overhead costs into account. Activity-
based costing is a costing model used for identifying the activities of a company
and assigning each of them to products or services. Activity-based costing has been
developed to assign more indirect costs to direct costs to increase accuracy and it
mainly focuses on taking fixed costs into account while making costing analysis.
The above mentioned models are widely used and accepted in the industry.
However, there are many companies that develop their own cost model according
to their own needs or use hybrid models derived from the above mentioned costing
methods.
Tamur, O.

13. 9
4 CASE STUDY – WASTE REDUCTION IN HOSE CUTTING
PROCESS
4.1 THE PROBLEM
Industrial hoses are widely used in automotive, machinery or similar industries to
complete the functionality of a machine to execute its tasks. Thus, hoses are
considered as a complementary part of the products and used almost in every
product to transmit oil, water or air. Like all industries, hose industry has also
industry specific dynamics that evolve by time depending on the arising needs and
technological improvements.
Hoses that are rolled in the coil are not one piece of hose. Hose coils usually
contain 3-4 industrial hoses that are tied to each other in the connection points and
rolled to the reels. There is a pack list on the hose coil that shows the total length of
the hoses in the reel but it does not specify the order of the hoses because it has no
significance for the buyers. Total length of the hose coil is used for price
calculations. Hose coils and their contents are illustrated in Figure 6 below.
Figure 6. Different hose coils and their content.
As seen in the figure above, the hose coils contain different lengths of hoses. The
pack list attached to the coil does not show the order of hoses in the coil because in
the manual cutting process it does not create any value for the buyers in terms of
increasing their cutting speed or optimizing the cutting process. Recently,
automation is increasing its dominance in many industries and companies are eager
to make investment in automated systems to lower their labour costs and optimize
their manufacturing process. This trend is also seen in hose industry and industry
leaders started to realize that there is important improvement potential in process
optimization and cost saving that can be enabled by using automated cutting
systems.
Tamur, O.

14. 10
Marken is one of the leading companies in producing automated systems in cutting
technologies and specializes in standard and custom cutting machines for hose,
wire, and cable industries. The Marken cutting machine works with a cut list and
starts processing the cutting in order to the list entered in the system. The
unordered pack list provided on the hose coil creates an obstacle for the automated
cutting process. The machine starts cutting the hose and marks the hose with a
unique stamp that contains the length of the cut part in the beginning of the process
but if the remaining hose is not long enough for the hose in the list, the cut part
goes to waste because it is already printed for a different length. The problem in the
cutting process is illustrated in details in Figure 7.
Figure 7. Problem in hose cutting process
The above mentioned problem is the biggest challenge in automated hose cutting
process and it needs to be solved by the contribution of all stakeholders in the
process. The decreased amount of waste will be appreciated by external
stakeholders because the automated process will enable companies to save costs
and optimize their hose cutting process by increasing the efficiency which will
increase the overall value of the business network.
4.2 THE SOLUTION
The barcode system that will be implemented on the hose coil plays the most
critical role in the project which will be provided by the hose manufacturer Sel
Hoses. By reading the barcode on the hose coil using a barcode reader integrated to
Marken machines, the system will acquire the pack list information in order. This
Tamur, O.

15. 11
feature will enable Marken machines to reorder the cut list according to the pack
list in hand to be able to minimize the waste and optimize the cutting process.
Scanning process has been illustrated in details in Figure 8 below.
Figure 8. Scanning a hose reel
Sel Hoses need financial resources and time to be able to implement this
technology in their facilities but when they are able to provide this offering, they
will improve their significance as the low cost supplier in the market. The current
agreements of Sel Hoses with its customers state that the cost of the hose wasted in
t c t m ’ ac t during the cutting process is covered by Sel Hoses. Thus,
the implemented solution will significantly decrease the spending on wasted hoses
which will lead to an increase in profitability with minimum effort.
To minimize the hose waste in the cutting process, an algorithm will be
implemented on the Marken cutting machines. The barcode on the hose reels will
be read by the barcode reader which is connected to the Marken cutting machine
that will reorder the cut list according to the pack list information by using a PC-
controller in order to minimize the waste in the cutting process. After the cut list is
re-ordered, cutting process will start in an optimized way and marking the hoses
with their lengths before the cutting process will not lead to any waste of hoses or
slow down the process. Optimized hose cutting process is illustrated in details in
Figure 9 below.
Tamur, O.

16. 12
Figure 9. Optimized hose cutting process.
The proposed solution will significantly increase the profitability of Sel Hoses. As
they will not be paying for the hose waste of their customers anymore, they will be
able to get the return on their investment in a short period. Moreover, the customers
will be able to achieve operational efficiency because they will not be creating and
storing hose waste anymore in their facilities. By the IT enabled solution provided,
customers will be able to process more hoses in the same amount of time because
they do not need to spend time on activities related to hose waste anymore which
will lead to advanced business process in the production of the machinery.
4.3 THE COST IMPACT OF THE SOLUTION
It is important for companies to understand the financial benefits provided to them
via optimized hose cutting process to be evaluate the financial impact of their
investment in the new Marken cutting machine. To be able to calculate the cost
savings provided by the optimized cutting system, different types of hoses with a
total length of 1,000,000 meters are used as the basis of analysis which is given in
Table 1 below.
Tamur, O.

17. 13
Table 1. Hose types
Hose Type Total Length (meters) Price per meter (€) Average Length (meters)
1/4” 500 000 1.00 70
1/2” 250 000 2.00 66
3/4” 150 000 4.00 55
1” 75 000 8.00 45
3/2” 25 000 15.00 40
As seen in the table above, Sandvik Mining Company uses different variety of
hoses in the machinery manufactured. The most commonly used hose type is the
1/4” hose which is also the cheapest one and the price increases relatively to the
radius of the hose. The cost saving analysis depending on the hose information in
hand is in Table 2 below.
Table 2. Cost saving analysis
Hose Type Price (€) Number of Hoses Costs (€) (1,5 meters waste) Costs (€) (0,1 meters waste)
1/4” 1.00 7 143 10 714 714
1/2” 2.00 3 788 11 364 758
3/4” 4.00 2 727 16 364 1 091
1” 8.00 1 667 20 000 1 333
3/2” 15.00 625 14 063 938
TOTAL 72 504 4 834
The hose coils are formed by connecting hoses in different lengths and average
length of hose varies in each type. Number of hoses in each hose segment is
calculated by dividing the total length to the average length. Depending on the data
provided, it is known that the average cut length is 3 meters and the average waste
is 1.5 meters per hose. Cutting optimization software that is planned to be
implemented in Marken machines targets to eliminate the waste in the cutting
process. However there is still possibility that some waste can occur in
extraordinary occasions so 0.1 meter waste per hose is used in the calculations.
With the above mentioned data in hand, it is now possible to calculate the cost that
can be saved by comparing the two options available which are highlighted in the
last columns in Table 2. Accumulated value and the cost saving percentage are
available in Table 3 below.
Table 3. Cost saved by the automated system
Cost Saving (€) 67 670
T ta W t t Batc (€) 2 575 000
Percentage 2.63%
Tamur, O.

18. 14
As seen in the table above, it is possible to save 67,670 Euros per year by using the
optimized cutting process which is 2.63% of the total worth of the batch. This
result clearly states that the payback period will be considerably short by
considering that the amount of hose that is used by Sandvik Mining Company in a
certain period and their growing position in the market.
Tamur, O.

19. 15
5 CONCLUSION
The most important target of every firm is to make profit which can first ensure
survival and then growth. The cost reduction possibilities provided by minimizing
the waste in the manufacturing process have direct effect on profitability of a
company as well as the brand value by lowering the waste of environmentally
harmful raw materials. The current business environment and the mind-set of the
customers are forcing companies to do business in an environment friendly way
and this approach increases the overall worth of the whole industry if applied
successfully.
The objective of this study was to understand and evaluate the waste reduction
opportunities in hose cutting process by maximizing the collaborative efforts
within the value network which will lead to an overall value expansion. Sel Hoses
will invest in the automated IT solution which will be implemented on cutting
mac t c t m ’ ac t The new system target to eliminate the hose
waste in the cutting process that will create value for both suppliers and customers
in terms of cost and time saved. To achieve the objective, the work first introduced
costing methods, return investment analysis and investment decision made for
achieving cost reduction. Then, it focused on analysing the case study on
automation in hose cutting process from the perspective of Sel Hoses by
highlighting their role in the project and how cost saving will increase the overall
value of the business network.
To sum up, the outcome of the case study is that implementation of automated hose
cutting process in the industry will uncover plenty of opportunities for Sel Hoses to
utilize. Sel Hoses w ’t d t c t cost of their c t m ’ waste
anymore so they will increase their profitability drastically by lowering their
variable costs. The amount saved on variable cost will payback their investment in
a short period of time. This investment will create great opportunity for Sel Hoses
for further growth and it will highlight their position as the low cost provider in the
market significantly. Moreover, the solution will impact the overall value of the
business network because their customers will advance their operational efficiency
by eliminating the time spend on hose waste related activities. Thus, it is vital for
Sel Hoses to evaluate the case thoroughly by conducting win-loss analysis and take
part in the paradigm shift to guarantee long-term success in the market.
Tamur, O.

20. 16
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