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Abstrakty
Lean Management (LM), a modern approach to business, has been gaining importance since the beginning of the 21st century. Lean Manufacturing used by the Japanese automakers continuously seeks to improve business processes by reducing amounts of waste in the long term. Many LM implementations have been spectacular successes, contributing to companies' increased profitability, reduced inventories and manufacturing times, as well as fewer inhouse operations. This article deals with a step-by-step implementation of Lean Management in a Poland-based manufacturer owned by a transnational concern. The waste identification and measurement method presented in the article can be used by practically any traditionally managed firm. Gradual elimination of waste (muda) brings a firm's conventional model of management closer to the Lean Management concept, promising measurable benefits even if the firm is not ready to take further steps into Lean Management. (original abstract)
Słowa kluczowe
Rocznik
Strony
163--174
Opis fizyczny
Twórcy
Bibliografia
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- Drickhamer D. (2004), Manufacturers Like Us, "Industry Week", November, p. 35-46.
- Horngren C. T., Datar S. M., Foster G. (2008), Cost Accounting, Pearson: Prentice Hall.
- Kroll K. M. (2004), The Lowdown on Lean Accounting, "Journal of Accountancy", July, p. 69-76.
- Maskell B. H, Baggie B. L. (2006), Lean accounting: What's It All About?, "Target Volume", No. 22, p. 35-43.
- Maskell B. H, Jenson R. (2000), Lean Accounting for Lean Manufacturers, "Manufacturing Engineering", December, p. 46-54.
- Maskell B. H., Kennedy F. A. (2007), Why Do We Need Lean Accounting and How Does It Work?, "Journal of Corporate Accounting and Finance", March/April, p. 59-73.
- Michalak J. (2009), Szczupła rachunkowość w zarządzaniu wartością przedsiębiorstwa, [w:] Rachunkowość w procesie tworzenia wartości przedsiębiorstwa, red. I. Sobańska, T. Wnuk-Pel, Lódź: Wydawnictwo UL, p. 257-252.
- Monden, Y. (1998), Toyota Production System, An integrated Approach to Just-in-Time System, Norcross, GA: Engineering & Management Press.
- Sawyer N. J., Williams B. (2007), Lean for Dummies, New York: Wiley.
- Sobańska I. (2010), Podejście Lean, [w:] Rachunkowość zarządcza. Podejście operacyjne i strategiczne, red. I. Sobańska, Warszawa: Wydawnictwo C. H. Beck, p. 107-132.
- Szychta A. (2007), Etapy ewolucji i kierunki integracji metod rachunkowości zarządczej. Łódź: Wydawnictwo UL.
- Womack J. P., Jones D. T. (1996), Lean Thinking: Banish Waste and Create Wealth in Your I Corporation, New York: Simon & Schuster.
Typ dokumentu
Bibliografia
Identyfikatory
DOI
Identyfikator YADDA
bwmeta1.element.ekon-element-000171203393