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An accounting system to support process improvements: transition to lean accounting

Autor
Ruiz de Arbulo, P.; Fortuny-Santos, J.
Tipus d'activitat
Article en revista
Revista
Journal of industrial engineering and management (JIEM)
Data de publicació
2010
Volum
3
Número
3
Pàgina inicial
576
Pàgina final
602
DOI
10.3926/jiem.2010.v3n3.p576-60
Repositori
http://hdl.handle.net/2099/9952 Obrir en finestra nova
Resum
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...
Citació
Ruiz de Arbulo-López, Patxi; Fortuny i Santos, Jordi. An accounting system to support process improvements: transition to lean accounting. "Journal of Industrial Engineering and Management", Desembre 2010, vol. 3, núm. 3, p. 546-602.
Grup de recerca
OPE-PROTHIUS - Organització de la Producció en Tallers Híbrids

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