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Lean manufacturing: costing the value stream [PDF]
Industrial Management and 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 ...
Patxi Ruiz-de-Arbulo-López +1 more
exaly +4 more sources
Using Cost-time Profile for Value Stream Optimization
Procedia Engineering, 2014 AbstractValue stream optimization is very important for lean manufacturing efforts. This paper introduces the framework for value stream optimization by combining value stream costing and cost-time profile. Value stream mapping represent very efficient tool for visualization of activities within production flow focused on activity duration with the ...
Borut Buchmeister
exaly +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 +2 more
doaj +1 more source
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 ...
Čečević, Bojana Novićević +1 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 +1 more
doaj +3 more sources
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 +3 more
openaire +2 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 +8 more
doaj +1 more source
Considering the Cost Analysis of Value Stream in the Lean Improvement [PDF]
Proceedings of the 2016 2nd International Conference on Education Technology, Management and Humanities Science, 2016 This paper expand the value stream research and re-recognize the value stream, quality, cost and so on should be considered which can bring value to the whole production when analysis the value stream factors, and also proposed value stream cost analysis process.
Zhijie Pei, Xiaobing Pei
openaire +1 more source
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 +3 more
doaj +1 more source
COST VALUE-STREAM MAPPING AS A LEAN ASSESSMENT TOOL IN A SURGICAL GLOVE MANUFACTURING COMPANY
South African Journal of Industrial Engineering, 2021 The development of cost-integrated value-stream mapping (CVSM) as a lean assessment tool for identifying wastage in the production process is presented in this article. In conventional VSM, the time involved in various processes is mapped without tracking the accumulation of direct and indirect costs.
Rajesh Menon, B +4 more
openaire +3 more sources