Results 1 to 10 of about 732,880 (205)

Lean manufacturing: costing the value stream [PDF]

Industrial Management & Data Systems, 2013
PurposeThe purpose of this paper is to identify the shortcomings of traditional cost accounting techniques in lean companies and then it seeks to analyse the validity and convenience of value stream costing (VSC) as a tool in a company that has adopted some concepts of lean manufacturing.Design/methodology/approachThe paper reviews the relevant ...
Ruiz-de-Arbulo López, Patxi, Fortuny Santos, Jordi, Cuatrecasas Arbós, Lluís   +2 more
core   +6 more sources

Lean Accounting and Value Stream Costing for More Efficient Business Processes [PDF]

Economic Themes, 2020
Abstract Required customer value, just in time delivery, elimination of all forms of waste from production and all business processes in the company and the like are basic characteristics of lean business concept. Achieving and maintaining competitive advantage, implies to carefully consider and apply the five principles of the Lean ...
Bojana Novićević Čečević, Milica Đorđević   +1 more
openaire   +2 more sources

Cost-Integrated Lean Maintenance to Reduce Maintenance Cost

Jurnal Optimasi Sistem Industri, 2023
The company has always prioritized cost reduction. In this study, the researchers aimed to decrease maintenance costs by actively eliminating expensive non-value-added processes.
Putu Dana Karningsih, Winda Puspitasari, Moses Laksono Singgih   +2 more
doaj   +1 more source

Simulation of Cost Driven Value Stream Mapping

International Journal of Simulation Modelling, 2020
Value stream mapping (VSM) is based on an analysis of the times required to carry out production processes throughout the customer-manufacturer-supplier logistics chain. The goal of VSM is to identify wastes and eliminate them, thereby increasing the added value of a product.
Jordan, Eva, Berlec, Tomaž, Rihar, Lidija, Kušar, Janez   +3 more
openaire   +2 more sources

JIT philosophy in modern management cost accounting and performance management systems

Управленческое консультирование, 2019
Currently, traditional cost accounting methods are losing their relevance. Modern production environment is unpredictable and customer-oriented. Product life cycle becomes shorter, and consumers’ tastes are more capricious and fickle.
Liliya Bulatovna Zakieva, Andrew Jurevich Sokolov   +1 more
doaj   +3 more sources

Biodiesel production potential from fat fraction of municipal waste in Makkah. [PDF]

PLoS ONE, 2017
In the Kingdom of Saudi Arabia (KSA), millions of Muslims come to perform Pilgrimage every year. Around one million ton of municipal solid waste (MSW) is generated in Makkah city annually.
K Shahzad, A S Nizami, M Sagir, M Rehan, S Maier, M Z Khan, O K M Ouda, I M I Ismail, A O BaFail   +8 more
doaj   +1 more source

Exergetic, exergoeconomic and exergoenvironmental analysis of intercooled gas turbine engine [PDF]

, 2016
Exergetic and exergoeconomic and exergoenvironmental analyses have been performed for an advanced aero-derivative intercooled gas turbine engine. The proposed system was modelled using the IPSEpro software package and validated using manufacturer’s ...
Al-Mutawa, Nawaf, Almutairi, Abdulrahman S., Pilidis, Pericles   +2 more
core   +1 more source

Cost reduction in the production process using the ABC and Lean tools: Case Study in the refrigeration components industry

GEPROS: Gestão da Produção, Operações e Sistemas, 2015
This paper focuses on production management with respect to operating costs that relate directly to the value of the product. For this study, three methods were used, ABC - Activity Based Costing, which provides accurate information about the knowledge
Levi da Silva Guimarães, Hyggor Silva Medeiros, Alex Fabiano Bertollo Santana, Marcelo Silva Pereira   +3 more
doaj   +1 more source

Value stream mapping as a lean manufacturing tool: A new account approach for cost saving in a textile company

International Journal of Production Management and Engineering, 2019
Companies around the world are under pressure to reduce their prices to be competitive. In order to keep profitability, they are adopting lean manufacturing (LM) and its tools to reduce waste and, consequently, the costs. Value stream mapping (VSM) is an
C.P. Carvalho, D.S. Carvalho, M.B. Silva
doaj   +1 more source

Methodology for preparing a Cost-Value Stream Map

Journal of Physics: Conference Series, 2019
Abstract This paper proposes the methodology for preparing the Cost Value Stream Map (CVSM) which possesses the advantage of measuring the cost involved and time consumed in the production process stream. A value stream map addresses the value addition process in terms of time domain in a production process.
Menon B Rajesh, P R Shalij, K R Kiron, V S Sajith, J Sreejith   +4 more
openaire   +1 more source