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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
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 …
Persistent link: https://www.econbiz.de/10012523180
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
The enterprises to be competitive are constantly looking for continuous increase of productivity, quality and level of services. With the development of Industry 4.0 concept, manufacturers are more confident about new advantages of automation and systems integration. Lean management is well...
Persistent link: https://www.econbiz.de/10012627665
Purpose: The study purpose was to analyse the excellence and operational efficiency of Portuguese industrial companies through the measurement of lean practices implementation. Additionally, it intended to propose a new model to assess the lean production system. Design/methodology/approach: The...
Persistent link: https://www.econbiz.de/10012503295
Our modern society and economy moves toward a knowledge-based and service-oriented global world. With the increase of mobile network, mobile devices, and internet of things, many industries, including government departments, private firms, and research communities, offer more transparency...
Persistent link: https://www.econbiz.de/10012295444
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