Results 51 to 60 of about 1,853 (163)
LEAN MANUFACTURING APPROACH USING COST INTEGRATED VALUE STREAM MAPPING TO REDUCE WASTE IN FAKE EYELASHES PRODUCTION FLOOR [PDF]
Fake eyelashes are made in Indonesia by a variety of industries. There are issues within the company that have an impact on the output. Waste issues in the manufacture of fake eyelashes are the cause of inconsistent production output, such as flaws in ...
Nurjannah, Anisa +3 more
core +1 more source
Management Accounting for Service: A Research Agenda [PDF]
Purpose – The purpose of the paper is to point out a research agenda for Management Accounting under the emergent Service-Dominant (S-D) Logic. S-D Logic is widely discussed in the field of Marketing, the paper tries to extend S-D Logic in the Management
Lino Cinquini, Andrea Tenucci
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Lean manufacturing: costing the value stream
Purpose - The 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 ...
Ruiz de Arbulo López, Patxi +2 more
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Back to Norms: Can Activity-Based Costing be the right answer to the ‘appropriate’ question?
In 2006, Johnson published his famous paper; “lean accounting: to become lean shed accounting”. The paper explained the logics behind a lean management system and how traditional accounting practices, especially costing ones, such as standard ...
Sarah Mohamed (5283367)
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Value stream mapping and theory of constraints applied in a small popcorn business in the city of Marabá-PA [PDF]
This paper exposes the concepts attached to logistics through Value Stream Mapping (VSM) and the concept of costing management by using a costing method allied to the Theory of Constraints (TOC) that was applied to a small popcorn business shop in the ...
Lopes, Alexia Joyce Nascimento +3 more
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Lean Cost Accounting : A Systematic Literature Review
Titel: Kostnadskalkylering för lean-företag – En systematisk litteraturstudie Författare: Max Börjesson Handledare: Helena Forslund Examinator: Elin Funck Lärosäte: Ekonomihögskolan vid Linnéuniversitetet i Växjö Kurs: Examensarbete i controller för ...
Börjesson, Max
core +1 more source
Innovative Costing System Framework in Industrial Product-service System Environment
Product-service system (PSS) or particularly industrial product-service system (IPS2) is started to gain more attention as innovative strategy to face the competitive global market.
Azevedo, Americo, Sholiha, Mar’atus
core +1 more source
Value stream costing, which allows businesses to make detailed cost and profitability analysis and identify wasted resources, is an important tool that supports lean production. Classical cost accounting; although it is insufficient in industrial enterprises, it cannot have a positive effect on production costs and quality. By applying this system, the
openaire +2 more sources
Using value stream mapping for cost modeling
This thesis presents an effective cost model for the Selective Laser Sintering (SLS) process used in additive manufacturing practices. The various factors that influence the total cost of a build on both small and large frame machines are discussed ...
Tucker, Emily Marie
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Cost-time profiling: Putting monetary measures onto value stream maps
The Cost-Time Profile (CTP) is a tool that presents graphically the accumulation, of direct costs on a product as it moves through the manufacturing process. CTP incorporates the time dimension, to the cost accumulation, and the area under the CTP curve is the Cost-Time Investment (CTI), which is a measure of the investment of resources on the ...
Chen, F. Frank, Rivera Cadavid, Leonardo
openaire +1 more source

