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Abstrakty
More and more companies implement the lean principles to change their business model. This is due to the fact that global companies operating in extremely competitive environment are looking for more modern and more effective methods of management. Accounting is closely related to the companies' management. Lean Accounting evolved from a concern that the traditional accounting practices were inadequate to the new way of thinking and new approaches to companies' management. Accounting remains in continuous and reciprocal interactions with strategic and operational activities of any business unit and should not be an obstacle to improvements. If accounting is to fulfill its basic functions of a valuable measurement tool and a useful source of significant information helping in the process of effective decisions making, it must follow the challenges of changes. Therefore, accounting should fall into line with the lean principles and lean management, whenever they are introduced into organization. (original abstract)
Czasopismo
Rocznik
Tom
Strony
53--62
Opis fizyczny
Twórcy
autor
- Społeczna Akademia Nauk
- Społeczna Akademia Nauk
Bibliografia
- Ahlstrom P., Karlsson C. (1996), Change Process towards Lean Production: the role of the management accounting system, "International Journal of Operations and Production Management", Vol. 16, No. 11.
- Bicheon J., (1998), The Lean Toolbox, Picsie Books, Buckingham.
- Cooper R. (1995), When Lean Enterprise Collide: Competing Through Confrontation, Harvard Business School Press, Boston.
- DeFilippo J. (1996), Managerial Accounting Learns to Adapt to Pratt & Whitney's Manufacturing Cells, "The Learning Organizations", Vol. 3, No. 2.
- Henderson B., Larco J. (1999), Lean Transformation, Oaklea Press, Virginia.
- Jenson R., Brackner J., Skpusen C. (2996), Management Accounting in Support of Manufacturing Excellence, Institute of Management Accountants, Montvale, New Jersey.
- Kaplan R. (1988), One Cost System isn't Enough, "Harvard Business Review", January-February.
- Kennedy F.A., Brewer P.C. (2005), Lean Accounting: What's it all about?, "Strategic Finance", Nov. 87,5.
- Lewis R.., (2012), Lean Enterprise Transformation, FCM - UNICAMP, Lean Advancement Initiative, MIT, March 29.
- Liker J., (1998), Becoming Lean, Productivity Press, Oregon.
- Lucey J., (2008), The state of Lean manufacturing in the UK 2001-2006, "Management Services", 52/3, Autumn 2008.
- Maskell B. (1996), Making the Numbers Count, Productivity Press, Oregon.
- Maskell B. (2000), Lean Accounting for Lean Manufacturers, "Manufacturing Engineering", Vol. 125, No. 12, December.
- Maskell, B., Baggaley B. (2002), "Lean Management Accounting", www.maskell.com/LeanArticle.htm.
- Maskell B., Baggaley B. (2006), Lean Accounting: What's It All About?, "Target Magazine", Vol. 22. No.1.
- Rother M., Shook J. (1998), Learning to See, Version 1.1., Lean Enterprise Institute, Massachusetts.
- Sobańska I. (2010), Rachunek kosztów i wyników strumienia wartości [w:] "System rachunkowości w okresie kryzysu gospodarczego", Wydawnictwo Uniwersytetu Łódzkiego, Łódź.
- Womack J., Jones D. (1996), Lean Thinking, Simon and Schuster, UK.
- Womack et al (1990), The Machine that Change the World, Rawson, New York.
- Ward Y., Graves A. (2004), A New Cost Management & Accounting Approach for Lean Enterprise, Working Paper Series, University of Bath School of Management, UK.
Typ dokumentu
Bibliografia
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Identyfikator YADDA
bwmeta1.element.ekon-element-000171580408