Browsing by Author "Ruiz-de-Arbulo López, Patxi"

Now showing items 1-13 of 13

    • A bibliometric analysis of the Time-Driven Activity-Based Costing system. The power of cost accounting in organizations 

      Ruiz-de-Arbulo López, Patxi; Rodríguez Martín, Jesús Manuel; Fortuny Santos, Jordi; Landeta Manzano, Beñat (Springer, 2023)
      Part of book or chapter of book
      Restricted access - publisher's policy
      The aim of this paper is to explore and evaluate, using bibliometric analysis, the papers published up to January 2021 on the time-driven activity-based costing (TDABC) system. In recent decades, companies adopting innovations ...

    • Aplicación de time-driven activity-based costing en la producción de componentes de automóvil 

      Ruiz-de-Arbulo López, Patxi; Fortuny Santos, Jordi; Vintró Sánchez, Carla; Basañez Llantada, Aitor (2013-03)
      Article
      Open Access
      Time-Driven Activity-Based Costing (TDABC) was put forward by Kaplan and Anderson in 2004 to improve Activty-Based Costing (ABC). TDABC was designed to be simpler and more powerful than ABC, by means of better modeling of ...

    • Balancing workload and workforce capacity in lean management: application to multi-model assembly lines 

      Fortuny Santos, Jordi; Ruiz-de-Arbulo López, Patxi; Cuatrecasas Arbós, Lluís; Fortuny Profitós, Jordi (Multidisciplinary Digital Publishing Institute, 2020-12-10)
      Article
      Open Access
      While multi-model assembly lines are used by advanced lean companies because of their flexibility (different models of a product are produced in small lots and reach the customers in a short lead time), most of the extant ...

    • Costing a product by old and new techniques: different wines for different occasions 

      Ruiz-de-Arbulo López, Patxi; Fortuny Santos, Jordi; Vintró Sánchez, Carla (2013)
      Conference report
      Open Access
      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). Companies around the ...

    • El lean manufacturing y la evaluación de las reducciones de costes 

      Ruiz-de-Arbulo López, Patxi; Fortuny Santos, Jordi (Planeta, 2010-02)
      Article
      Restricted access - publisher's policy

    • Estudio de la aplicabilidad de lean management en la industria minera 

      Fortuny Santos, Jordi; Ruiz-de-Arbulo López, Patxi; Luján Blanco, Itziar (Universidad Politécnica de Madrid (UPM), 2021-04-01)
      Article
      Open Access
      Este trabajo explora, por medio de una revisión sistemática de la literatura, la aplicabilidad de la gestión lean en las empresas mineras. Se observa que la adopción se realiza por la existencia de presiones y como factores ...

    • Evaluación de las sinergias entre lean manufacturing y la Industria 4.0 

      Fortuny Santos, Jordi; Ruiz-de-Arbulo López, Patxi; Luján Blanco, Itziar; Chen, Ping-Kuo (Universidad Politécnica de Madrid (UPM), 2020-07)
      Article
      Open Access
      El llamado lean manufacturing (también “producción ajustada”, en España) ha sido durante años el modelo de éxito que ha llevado muchas empresas a la excelencia operacional. Sin embargo, los cambios en el mercado que requieren ...

    • Innovación en gestión de costes: del ABC al TDABC 

      Ruiz-de-Arbulo López, Patxi; Fortuny Santos, Jordi (2011-04)
      Article
      Open Access
      Este artículo analiza la aplicabilidad del método Time-driven activity-based costing (TDABC) en la empresa industrial. En las últimas décadas, las empresas que han adoptado innovaciones en la gestión de la producción (por ...

    • Integrating Industry 4.0 and lean manufacturing 

      Fortuny Santos, Jordi; Luján Blanco, Itziar; Ruiz-de-Arbulo López, Patxi; Sartal Rodríguez, Antonio (Universidad de Oviedo, 2019)
      Conference lecture
      Restricted access - publisher's policy
      The Lean Production model is currently the key to efficiency that leads many businesses to success. The term Industry 4.0 appeared for the first time in 2011 as one of the most promising approaches for dealing with future ...

    • Lean manufacturing and environmental sustainability: the effects of employee involvement, stakeholder pressure and ISO 14001 

      Chen, Ping-Kuo; Luján Blanco, Itziar; Fortuny Santos, Jordi; Ruiz-de-Arbulo López, Patxi (2020-09-04)
      Article
      Open Access
      This paper explores the relationships between lean manufacturing (LM), the promotion of green practices, employee involvement, pressure to take actions against environmental issues, the adoption of an ISO 14001-based ...

    • Lean manufacturing: costing the value stream 

      Ruiz-de-Arbulo López, Patxi; Fortuny Santos, Jordi; Cuatrecasas Arbós, Lluís (2013)
      Article
      Open Access
      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 ...

    • Monitoring processes through inventory and manufacturing lead time 

      Cuatrecasas Arbós, Lluís; Fortuny Santos, Jordi; Ruiz-de-Arbulo López, Patxi; Vintró Sánchez, Carla (2015-05)
      Article
      Open Access
      Purpose – Since lean manufacturing considers that “Inventory is evil”, the purpose of this paper is to find and quantify the relations between work-in-process inventory (WIP), manufacturing lead time (LT) and the operational ...

    • Sustainable manufacturing: exploring antecedents and influence of Total Productive Maintenance and lean manufacturing 

      Chen, Ping-Kuo; Fortuny Santos, Jordi; Luján Blanco, Itziar; Ruiz-de-Arbulo López, Patxi (2019-11-21)
      Article
      Open Access
      This article explores the environment-related antecedents and the influence of Total Productive Maintenance and other lean manufacturing practices on environmental sustainability. Since practitioners point to the environmental ...