Results 11 to 20 of about 1,853 (163)

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   +2 more sources

PERCEPTIONS OF AND INTENTIONS TO USE VALUE STREAM COSTING IN LEAN MANUFACTURING ENTERPRISES IN TURKEY

Muhasebe Bilim Dünyası Dergisi
New methods such as value-stream costing (VSC) and management, which focuses on shortening production times and providing added value for the customer, have become necessary because of rapid developments in technology. The purpose of this study is to examine the intentions of lean companies in Turkey to apply VSC.
Seher Meral Uluç (çeviren), Zeynep Türk   +1 more
openaire   +3 more sources

ABC and Value-Stream Costing in Tandem:The experience of Denmark-based manufacturer LINAK makes a strong case for using both activity-based costing and value-stream costing. Could a similar approach be right for your company?

, 2022
Link til artiklen online: Link to paper online:https://sfmagazine.com/post-entry/march-2022-abc-and-value-stream-costing-in-tandem/
Grasso, Lawrence, Kristensen, Thomas Borup, Nielsen, Henrik   +2 more
core   +3 more sources

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
openaire   +3 more sources

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

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
doaj   +1 more source

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
doaj   +1 more source

Kontribusi Value Stream Costing dan Sistem Pengendalian Manajemen terhadap Peningkatan Kinerja Perusahaan Manufaktur

, 2021
Tujuan dari penelitian ini adalah untuk mengkaji peran value stream costing (VSC) dan sistem pengendalianmanajemen (SPM) lean dalam mendukung penerapan strategi manajemen lean untuk mencapai keunggulankompetitif dan meningkatkan kinerja perusahaan ...
Tupamahu, Kevin Hermanto
core   +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