IDEAS home Printed from https://ideas.repec.org/a/pet/annals/v17y2017i1p139-154.html
   My bibliography  Save this article

Integrating the Exigencies of Lean Manufacturing in the Accounting System of Lean Thinking Organisations

Author

Listed:
  • Mariana Man

    (University of Petroşani, Romania)

  • Bogdan Răvaş

    (University of Petroşani, Romania)

Abstract

Lean Manufacturing is a set of practices, techniques and tools used by an organisation in an integrated manner and improved continuously by means of which we remove the losses and activities that are not necessary, with the purpose to obtain customers’ satisfaction by delivering higher quality products at competitive prices in a short period of time. In this paper, the authors present a number of considerations on the fact that adapting the Lean Manufacturing by a lean thinking organisation has significant impact also on the management of its accounting system. Lean Accounting is fully consistent with the Lean philosophy, its success and precision depending on the application of Lean tools, the cost of the product being obtained through the value stream.

Suggested Citation

  • Mariana Man & Bogdan Răvaş, 2017. "Integrating the Exigencies of Lean Manufacturing in the Accounting System of Lean Thinking Organisations," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, vol. 17(1), pages 139-154.
    • Handle: RePEc:pet:annals:v:17:y:2017:i:1:p:139-154
    as

    Download full text from publisher

    File URL: https://www.upet.ro/annals/economics/pdf/2017/p1/Man-Ravas_1.pdf
    Download Restriction: no
    ---><---

    More about this item

    Keywords

    Lean thinking; Lean accounting; Lean manufacturing; value stream costing; target costing;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M12 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Personnel Management; Executives; Executive Compensation

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:pet:annals:v:17:y:2017:i:1:p:139-154. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Imola Driga (email available below). General contact details of provider: http://www.upet.ro/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.