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    • An accounting system to support process improvements: transition to lean accounting 

      Ruiz de Arbulo-López, Patxi; Fortuny Santos, Jordi (School of Industrial and Aeronautic Engineering of Terrassa (ETSEIAT). Universitat Politècnica de Catalunya (UPC), 2010-12)
      Open Access
      From the last two decades of the 20th Century on, many companies have adopted production strategies that could be termed “lean manufacturing”. Lean team leaders state that traditional costing systems fail to properly assess ...