Implementing Lean Accounting Principles to Design and Improve Accounting Processes - a Case Study from a Shared Service Centre

• Autorzy: Ewelina Zarzycka , Marcin Michalak

Warianty tytułu

Zastosowanie koncepcji lean management w projektowaniu i doskonaleniu procesów rachunkowości - przypadek Centrum Usług Wspólnych

• Języki publikacji: EN

Abstrakty

EN

Developments which changed the economic environment, and the measures firms adopted to deal with them, have contributed since the late 1980s to the dynamic development and wide use of the Lean Management concept (LM). The LM concept is increasingly used not only in particular fields of activity, but also in appropriate areas of the value chain (primary as well as support processes). A review of the literature and cases studies shows practical benefits that a company may derive from making its primary functions lean. Theoretical assumptions and the empirical data also indicate that in order to produce positive and sustainable effects, the lean concept must be used consistently and systematically over a long period across the company's management system, rather than applied to the primary processes alone. The authors of this article decided to analyse how lean management tools and methods can be employed to redesign and improve accounting processes and to identify the benefits that customers and companies can have by using lean accounting processes. Therefore, the article indirectly aims to fill the research gap in this area. The article is based on a case study involving a shared-service centre (accounting services) run by an international concern, X. (original abstract)

W wyniku zachodzących zmian w otoczeniu oraz dokonywanych przez przedsiębiorstwa działań dostosowawczych od końca lat 80. ubiegłego wieku obserwuje się dynamiczny rozwój oraz wzrost zakresu wykorzystania koncepcji szczupłego zarządzania (lean management - LM). Rozszerzenie zakresu stosowania tej koncepcji odnosi się zarówno do rodzajów działalności, jak i obszarów jej zastosowania w ramach łańcucha wartości (od procesów podstawowych do procesów wspomagających). Analiza literatury i opisów przypadków praktycznych wskazuje na istotne korzyści, jakie powoduje wdrożenie koncepcji lean w obszarze funkcji podstawowych w przedsiębiorstwie. Jednakże dane empiryczne wskazują, że pozytywne i długotrwałe efekty tej koncepcji ujawniają się dopiero w wyniku konsekwentnego i systematycznego jej stosowania w długim okresie, a także jej implementacji we wszystkich obszarach systemu zarządzania przedsiębiorstwem, nie tylko w procesach podstawowych. Celem tego artykułu jest analiza możliwości implementacji narzędzi i metod lean management w projektowaniu i doskonaleniu procesów rachunkowości oraz identyfikacja korzyści wynikających z zastosowania tej koncepcji w rachunkowości z perspektywy klienta i przedsiębiorstwa. Tym samym pośrednim celem tego artykułu jest przyczynienie się do zredukowania istniejącej luki badawczej w przedmiotowym obszarze. Autorzy artykułu jako metodę badawczą wykorzystali studium przypadku, przeprowadzone na przykładzie Centrum Usług Wspólnych (księgowych) należącego do międzynarodowego koncernu X. (abstrakt oryginalny)

Słowa kluczowe

EN

Lean management; Accounting; Value chain; Case study

PL

Odchudzone zarządzanie; Rachunkowość; Łańcuch wartości; Studium przypadku

• Czasopismo: Zeszyty Teoretyczne Rachunkowości
• Rocznik: 2013
• Tom: 72
• Numer: nr 128
• Strony: 139--156

Twórcy

autor

Ewelina Zarzycka

• University of Lodz, Poland

autor

Marcin Michalak

• University of Lodz, Poland

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