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can be applied in all company processes, including accounting. Lean accounting involves changing financial reporting …, business process control and business decision-making processes. Lean accounting relies on the value stream with all income and …
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Purpose: This study investigates the effect of lean implementation on production cost reduction and the moderating role of lean manufacturing maturity.Design/methodology/approach: This study employed a cross-sectional survey, of which the samples were drawn using a cluster sampling procedure...
Persistent link: https://www.econbiz.de/10014512954
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The present article is part of a line of research based on the study, development and application of new approaches at the level of Strategic Cost Management (SCM), cost management and costing systems. Time-Driven Activity Based Costing (TDABC) which, in turn, represents the current level more...
Persistent link: https://www.econbiz.de/10010503583
to develop a lean environment model that illustrates the importance of lean accounting practices. We build on this work … of value stream costing (VSC) and lean accounting practices that exist in a cross-section of manufacturing firms. Using … manufacturing practices, which in turn are associated with a decreased emphasis on traditional management accounting practices and …
Persistent link: https://www.econbiz.de/10013139304
For the past decades, financial folks relied on old principles, techniques and theories in determining the performance of the companies and give feed backs to the executives and CEOs so they can make the necessary improvement and take decisions. The CEO wants help finding the resources to fund a...
Persistent link: https://www.econbiz.de/10012841986
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 …
Persistent link: https://www.econbiz.de/10011899460
I argue that lean software development firms become more productive if they align their lean managerial accounting … phase (Phase 2), a treatment group will be exposed to new lean management accounting measures for three months while a … treatment to evaluate how lean management accounting measures affect employee engagement and empowerment. The experimental site …
Persistent link: https://www.econbiz.de/10014119635
Purpose – The purpose of this paper is to speculate on the potentials of combining management accounting with the idea … scorecard with other related accounting concepts. Design/methodology/approach – The work is based on research literature and … different accounting model such as activity-based costing, lean etc., into the BSC. Such a holistic framework – e.g. expressed …
Persistent link: https://www.econbiz.de/10013004590