Starting from the weaknesses of traditional formal cost accounting systems, this article describes a possible integrative model based on synergies between the Strategic Cost Management approach and some Lean Management tools. This approach has been designed therefore to help enhance the...

This research, identifies lean management practices and elements. Despite widespread interest and little empirical evidence to support its position in improving organization performance, there is little understanding of lean business strategy key organizational factors. This research identifies...

"How to speed up business processes, improve quality, and cut costs in any industry In factories around the world, Toyota consistently makes the highest-quality cars with the fewest defects of any competing manufacturer, while using fewer man-hours, less on-hand inventory, and half the floor...