An accounting system to support process improvements: Transition to lean accounting [PDF]
Journal of Industrial Engineering and Management, 2010 From the last two decades of the 20th Century on, many companies have adopted production strategies that could be termed “lean manufacturing”.
Patxi Ruiz de Arbulo-López +1 more
doaj +7 more sources
Contabilidade de custos vs. contabilidade de ganhos: respostas às exigências da produção enxuta Cost accounting vs. throughput accounting: answer to the lean production's demands [PDF]
Gestão & Produção, 2010 A produção enxuta tem provocado mudanças significativas nas empresas, mudanças estas que não vêm sendo acompanhadas pelos sistemas de gestão econômica, desenvolvidos sobre pressupostos equivocados da produção em massa que defendem que as otimizações ...
José Antonio de Queiroz +1 more
doaj +4 more sources
Lean accounting – as a future accounting system
Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу, 2017 The historical development of lean accounting is researched. The comparison of lean accounting and accounting is carried out. The article determines the lean accounting basic principles, which are the basis for the selection of main ten steps of ...
M.V. Koryagin, M.Yu. Chik
doaj +5 more sources
Global epidemiology of diabetes and prediabetes in lean or non-obese patients with NAFLD: a systematic review and meta-analysis [PDF]
Annals of MedicineBackground The presence of diabetes increases the risk of adverse outcomes of patients with non-alcoholic fatty liver disease (NAFLD) even in those with lean or non-obese NAFLD.
Yuan-Yuan Li +8 more
doaj +2 more sources
Sustainable lean implementation: A study of Serbian companies [PDF]
Ekonomski Anali, 2022 We aim to identify and analyse the key success factors of sustainable lean implementation and investigate the changes in management accounting and performance measurement systems after lean implementation.
Todorović Mirjana +2 more
doaj +1 more source
Decoupling in lean management accounting practices [PDF]
Zeszyty Teoretyczne Rachunkowości, 2021 Purpose: The research presented in the article focused on analyzing how experts perceive lean management accounting practices in companies that operate in Poland.
Monika Łada
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Accounting Lean Management Model Based on Big Data [PDF]
E3S Web of Conferences, 2021 In the environment of slowing down world economic development, the uncoordinated extensive production and industrial policies in China in the past caused the imbalance of economic supply in China.
Zhang Baowei
doaj +1 more source
Implementation of green, lean and six sigma operations for sustainable manufacturing. A review
International Journal of Production Management and Engineering, 2022 With ever increasing environmental concerns and global warming, green manufacturing has gained momentum to make the manufacturing processes sustainable and efficient.
Khalid Nagadi
doaj +1 more source
Lean Accounting and Lean Entrepreneurship
American Journal of Social Development and Entrepreneurship, 2023 This study examined the relationship between lean accounting and lean entrepreneurship in Nigeria. The study adopted a quasi-experimental design and cross-sectional design. Data were generated by quantitative and qualitative method. The employed used purposive sampling techniques and non-proportionate stratified random sampling techniques.
Orugba Harry Ovharhe +2 more
openaire +1 more source
Lean, een actieve speler in een netwerk: inzichten uit een relationeel-performatief perspectief [PDF]
MAB, 2021 In dit artikel staat de ontwikkeling en performativiteit van Lean centraal. Onderzoek uit de management accounting en control (MAC)-literatuur laat zien wat een MAC-systeem (zoals bijvoorbeeld de balanced scorecard (BSC)) bewerkstelligt als organisaties ...
Vincent van Loenen +4 more
doaj +3 more sources