An accounting system to support process improvements: Transition to lean accounting
Abstract: From the last two
decades of the 20th Century on, many companies have adopted production
strategies that could be termed “lean manufacturing”. Lean team leaders state
that traditional costing systems fail to properly assess their 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 techniques used in companies
that adopt lean manufacturing practices and we will be presenting an additional
costing method, based on Activity-Based Costing, intended to cast light on the
operational improvements achieved in companies that are just starting a
maturity path towards lean manufacturing. This article examines how the
approach is applied in the context of a manufacturing company.
Author: Patxi Ruiz de
Arbulo-López, Jordi Fortuny-Santos
Journal Code: jptindustrigg100027
