An accounting system to support process improvements: Transition to lean accounting
From the last two decades of the 20th Century on, many companies have adopted production strategies that could be termed “lean manufacturing”. Lean team leaders state that traditional costing systems fail to properly assess their operational improvements and therefore ask for new...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
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OmniaScience
2010-12-01
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| Series: | Journal of Industrial Engineering and Management |
| Subjects: | |
| Online Access: | http://www.jiem.org/index.php/jiem/article/view/177 |
| _version_ | 1818114326570991616 |
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| author | Patxi Ruiz de Arbulo-López Jordi Fortuny-Santos |
| author_facet | Patxi Ruiz de Arbulo-López Jordi Fortuny-Santos |
| author_sort | Patxi Ruiz de Arbulo-López |
| collection | DOAJ |
| description | From the last two decades of the 20th Century on, many companies have adopted production strategies that could be termed “lean manufacturing”. Lean team leaders state that traditional costing systems fail to properly assess their operational improvements and therefore ask for new cost accounting methods. The search for a new accounting paradigm has led to important applied research and several accounting methods. In this paper we are going to show the state of the art in costing techniques used in companies that adopt lean manufacturing practices and we will be presenting an additional costing method, based on Activity-Based Costing, intended to cast light on the operational improvements achieved in companies that are just starting a maturity path towards lean manufacturing. This article examines how the approach is applied in the context of a manufacturing company. |
| first_indexed | 2024-12-11T03:48:57Z |
| format | Article |
| id | doaj.art-cfa896089124473bb24a7d4a408e6fe1 |
| institution | Directory Open Access Journal |
| issn | 2013-8423 2013-0953 |
| language | English |
| last_indexed | 2024-12-11T03:48:57Z |
| publishDate | 2010-12-01 |
| publisher | OmniaScience |
| record_format | Article |
| series | Journal of Industrial Engineering and Management |
| spelling | doaj.art-cfa896089124473bb24a7d4a408e6fe12022-12-22T01:21:58ZengOmniaScienceJournal of Industrial Engineering and Management2013-84232013-09532010-12-013357660210.3926/jiem..v3n3.p576-60273An accounting system to support process improvements: Transition to lean accountingPatxi Ruiz de Arbulo-López0Jordi Fortuny-Santos1Universidad del País VascoUniversitat Politecnica de CatalunyaFrom the last two decades of the 20th Century on, many companies have adopted production strategies that could be termed “lean manufacturing”. Lean team leaders state that traditional costing systems fail to properly assess their operational improvements and therefore ask for new cost accounting methods. The search for a new accounting paradigm has led to important applied research and several accounting methods. In this paper we are going to show the state of the art in costing techniques used in companies that adopt lean manufacturing practices and we will be presenting an additional costing method, based on Activity-Based Costing, intended to cast light on the operational improvements achieved in companies that are just starting a maturity path towards lean manufacturing. This article examines how the approach is applied in the context of a manufacturing company.http://www.jiem.org/index.php/jiem/article/view/177lean manufacturing, lean accounting, Activity-Based Costing |
| spellingShingle | Patxi Ruiz de Arbulo-López Jordi Fortuny-Santos An accounting system to support process improvements: Transition to lean accounting Journal of Industrial Engineering and Management lean manufacturing, lean accounting, Activity-Based Costing |
| title | An accounting system to support process improvements: Transition to lean accounting |
| title_full | An accounting system to support process improvements: Transition to lean accounting |
| title_fullStr | An accounting system to support process improvements: Transition to lean accounting |
| title_full_unstemmed | An accounting system to support process improvements: Transition to lean accounting |
| title_short | An accounting system to support process improvements: Transition to lean accounting |
| title_sort | accounting system to support process improvements transition to lean accounting |
| topic | lean manufacturing, lean accounting, Activity-Based Costing |
| url | http://www.jiem.org/index.php/jiem/article/view/177 |
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