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dc.contributor.authorRuiz de Arbulo-López, Patxi
dc.contributor.authorFortuny Santos, Jordi
dc.date.accessioned2011-02-17T12:51:45Z
dc.date.available2011-02-17T12:51:45Z
dc.date.issued2010-12
dc.identifier.citationRuiz de Arbulo-López, Patxi; Fortuny i Santos, Jordi. An accounting system to support process improvements: transition to lean accounting. "Journal of Industrial Engineering and Management", Desembre 2010, vol. 3, núm. 3, p. 546-602.
dc.identifier.issn2013-0953
dc.identifier.urihttp://hdl.handle.net/2099/9952
dc.description.abstractFrom 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 their operational improvements and therefore ask for new cost accounting methods. The search for a new accounting paradigm has led to important applied research and several accounting methods. In this paper we are going to show the state of the art in costing techniques used in companies that adopt lean manufacturing practices and we will be presenting an additional costing method, based on Activity-Based Costing, intended to cast light on the operational improvements achieved in companies that are just starting a maturity path towards lean manufacturing. This article examines how the approach is applied in the context of a manufacturing company.
dc.format.extent27 p.
dc.language.isoeng
dc.publisherSchool of Industrial and Aeronautic Engineering of Terrassa (ETSEIAT). Universitat Politècnica de Catalunya (UPC)
dc.rightsAttribution-NonCommercial 3.0 Spain
dc.rights.urihttp://creativecommons.org/licenses/by-nc/3.0/es/
dc.subjectÀrees temàtiques de la UPC::Economia i organització d'empreses::Comptabilitat i control financer
dc.subject.lcshOrganizational effectiveness
dc.subject.lcshManagerial accounting
dc.subject.lcshProduction control
dc.subject.otherLean manufacturing
dc.subject.otherLean accounting
dc.subject.otherActivity-Based Costing
dc.titleAn accounting system to support process improvements: transition to lean accounting
dc.typeArticle
dc.subject.lemacEficàcia organitzativa
dc.subject.lemacGestió comptable
dc.subject.lemacProducció -- Control
dc.identifier.dlB-28744-2008
dc.description.peerreviewedPeer Reviewed
dc.rights.accessOpen Access
local.identifier.drac5412748
local.citation.authorRuiz de Arbulo-López, Patxi; Fortuny i Santos, Jordi
local.citation.publicationNameJournal of Industrial Engineering and Management
local.citation.volume3
local.citation.number3
local.citation.startingPage546
local.citation.endingPage602


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Except where otherwise noted, content on this work is licensed under a Creative Commons license : Attribution-NonCommercial 3.0 Spain