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The Role of Value Stream in Measuring Environmental Costs and Reducing Costs

Journal of Economics and Administrative Sciences
Most economic units suffer from high rates of environmental pollution and a shortage of available resources and energy. This iead to a significant increase in production costs. In addition the economic units  lack of using modern cost methods through which environmental costs and production costs are identified, allocated and measured.
Saba Shaker Dhari, Muqdad Ahmed Nouri
openaire   +1 more source

Lean Manufacturing Implementation: an Approach to Reduce Production Cost

Jurnal Akuntansi Multiparadigma, 2012
: Lean Manufacturing Implementation: An Approach To Reduce Production Cost. Opportunities to improve production processes and reduce production cost through the implementation of lean manufacturing in small medium garment manufacturing are presented in ...
Iraswari, Helmy Adam
doaj  

Costing a product by old and new techniques: different wines for different occasions [PDF]

, 2013
The aim of this paper is to compare and contrast four different costing systems: F ull costing, Activity-based Costing (ABC), Time-driven Activity-based Costing (TDABC) and Value Stream Costing (VSC).
Vintró Sánchez, Carla, Ruiz-de-Arbulo López, Patxi, Fortuny Santos, Jordi   +2 more
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Hastanelerde Yalın Yönetimin Bir Aracı Olarak Değer Akış Maliyetleme Ve Kamu Hastanesinde Bir Uygulama

Selçuk Üniversitesi Sosyal Bilimler Enstitüsü Dergisi, 2014
Mamul veya hizmetlerin satışından elde edilen gelirin ve bu gelirin elde edilebilmesi amacıyla üretim aşamasında katlanılan maliyetlerin dönem sonlarında düzenlenen bilanço ve gelir tablolarının kullanılması ile hazırlanan raporlarla işletme ...
Ali Deran, Beyhan Beller
doaj  

Standardization of operative technique in minimally invasive right hepatectomy: improving cost-value relationship through value stream mapping in hepatobiliary surgery [PDF]

HPB, 2019
With current emphasis on improving cost-quality relationship in medicine, it is imperative to evaluate cost-value relationships for surgical procedures. Previously the authors demonstrated comparable clinical outcomes for minimally invasive right hepatectomy (MIRH) and open right hepatectomy (ORH).
Mohammad R, Jajja, Daniel, Maxwell, Salila S, Hashmi, Rebecca S, Meltzer, Edward, Lin, John F, Sweeney, Juan M, Sarmiento   +6 more
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Developing a Cost-Effective Surgical Scheduling System Applying Lean Thinking and Toyota’s Methods for Surgery-Related Big Data for Improved Data Use in Hospitals: User-Centered Design Approach

JMIR Formative Research
BackgroundSurgical scheduling is pivotal in managing daily surgical sequences, impacting patient experience and hospital resources significantly.
Chien-Chung Lin, Jian-Hong Shen, Shu-Fang Chen, Hung-Ming Chen, Hung-Meng Huang   +4 more
doaj   +1 more source

Mechanical and Performance Characteristics of Warm Mix Asphalt Modified with Phase Change Materials and Recycled Cigarette Filters

CivilEng
With rising global temperatures and increasing sustainability demands, the need for advanced pavement solutions has never been greater. This study breaks new ground by integrating phase change materials (PCMs), including paraffin-based wax (Rubitherm ...
Zahraa Ahmed al-Mammori, Israa Mohsin Kadhim Al-Janabi, Ghadeer H. Abbas, Doaa Hazim Aziz, Fatin H. Alaaraji, Elaf Salam Abbas, Beshaer M. AL-shimmery, Tameem Mohammed Hashim, Ghanim Q. Al-Jameel, Ali Shubbar, Mohammed Salah Nasr   +10 more
doaj   +1 more source

Reducing Waste in Manufacturing Industry using Cost Integrated Value Stream Mapping Approach

IOP Conference Series: Materials Science and Engineering, 2020
Abstract In recent years, every manufacturing industry has tried to eliminate various wastes in its operations. The effect of wastes will have a direct impact on increasing costs. Therefore, the cost approach is integrated into the value stream mapping to obtain an illustration of the cost losses incurred.
Wilson Kosasih, C O Doaly, null Shabara
openaire   +1 more source

The activity-based costing method developments: state-of-the art and case study [PDF]

This paper analyses the management accounting applications which try to improve the Activity-based Costing method. In the first part, we describe them using the Strategic Management Accounting stream.
Grégory Wegmann, Nozile Stephen
core  

Value stream costing: an empirical study of the lean accounting costing methodology

, 2012
Este estudo teve como objetivo aplicar o custeio do fluxo de valor, a metodologia de custeio da contabilidade enxuta, buscando identificar seus benefícios e compara-la com o custeio tradicional. Também se procurou identificar as informações necessárias e
Barros, Luis Fernando da Silva
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