Results 11 to 20 of about 1,787 (227)

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

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, Shalij, P.R., Sajeesh, P., Tom, G., Pramod, V.R.   +4 more
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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
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دور تقنيات المحاسبة القضائية في تطوير آليات العمل المحاسبي للكشف عن التحريفات الجوهرية في القوائم المالية: دراسة ميدانية [PDF]

المجلة العربية للإدارة
يتمثل الهدف الرئيسي لهذا البحث في تقديم رؤية مستقبلية حول أثر التكامل بين استخدام أسلوب السجلات المحاسبية المفتوحة ونظام تكاليف تيار تدفق القيمة في دعم مدخل إدارة التكلفة عبر الحدود التنظيمية وتحسين آليات التخطيط الاستراتيجي للتكلفة وذلك من خلال دراسة ...
نورهان السيد محمد عبد الغفار
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اطار مقترح للتكامل بين استخدام الخرائط الرقمية لمسارات تدفق القيمة ونظام التكاليف على أساس النشاط الموجه بالوقت لإدارة تكلفة الخلايا التصنيعية؛ (دراسة نظرية) [PDF]

المجلة العلمية للدراسات والبحوث المالية والتجارية
المستخلص : يهدف هذا البحث إلى تقديم إطار نظري متكامل لإدارة تكلفة الخلايا التصنيعية، وذلك من خلال الدمج بين الخرائط الرقمية لمسارات تدفق القيمة (Digital Value Stream Mapping - DVSM) ونظام التكاليف على أساس النشاط الموجه بالوقت (Time-Driven Activity-Based
احمد احمد حافظ صيام, محمود عبد الفتاح رزق   +1 more
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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 ...
Gracanin, Danijela, Buchmeister, Borut, Lalic, Bojan   +2 more
openaire   +1 more source

YALIN ÜRETİM ORTAMINDA MALİYET YÖNETİMİ: DEĞER AKIŞ MALİYETLEME

Sosyal Ekonomik Araştırmalar Dergisi, 2013
Bir üretim stratejisi olarak yalın üretimi benimseyen işletmelerde, yönetim muhasebesi bilgi sisteminin hem bu yeni stratejiye geçişi destekleyecek hem de yeni stratejinin uygulamasını ve sürdürülebilirliğini sağlayacak şekilde yeniden dizayn edilmesi ...
Rabia AKTAŞ
doaj   +4 more sources

THE IMPACT OF INTEGRATION THE USE VALUE STREAM COSTING AND ACCOUNTING DISCLOSURE FOR ENVIRONMENTAL PERFORMANCE TO ACHIEVING A COMPETITIVE ADVANTAGE APPLIED STUDY ON ONE OF THE PETROCHEMICAL SECTOR COMPANIES

Journal of Environmental Science, 2019
The evolution of our modern world in various economic and service areas, the result of which was the creation of industry large-scale and diversified production and medium-sized facilities with complementary production and significance for large ...
Waleed A. M. Ismail, Samasem K. M. Gado, Mahmoud Abd Al-Aal   +2 more
doaj   +1 more source

THE EMERGENCE AND EVOLUTION OF MODERN COSTING METHODS: A HISTORICAL PERSPECTIVE

Kadim Akademi SBD
This study examines the historical development of cost accounting and aims to explain the transition from traditional to modern costing methods after the 1950s.
Mehmet Murat Gutnu
doaj   +1 more source

. Improve productivity in a bearing industry using value stream costing

Pressacademia, 2020
Purpose- This research aims to apply the technique of Value Stream Costing (VSC) in an industrial manufacturing company. Lean manufacturing technique is used to minimize the waste and maximize the flow. Value stream mapping (VSM) can identify continued opportunities to enhance value, eliminate waste, and improving flow.
openaire   +2 more sources