Accounting in the Lean enterprise providing simple, pracitical, and decision-relevant information
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| Hauptverfasser: | , , |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
Boca Raton, Fla. [u.a.]
CRC Press
2013
|
| Schriftenreihe: | A Productivity Press book
|
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
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| 100 | 1 | |a McVay, Gloria |e Verfasser |0 (DE-588)1037221508 |4 aut | |
| 245 | 1 | 0 | |a Accounting in the Lean enterprise |b providing simple, pracitical, and decision-relevant information |c Gloria McVay ; Frances Kennedy ; Rosemary Fullerton |
| 264 | 1 | |a Boca Raton, Fla. [u.a.] |b CRC Press |c 2013 | |
| 300 | |a XI, 184 S. |b Ill., graph. Darst. | ||
| 336 | |b txt |2 rdacontent | ||
| 337 | |b n |2 rdamedia | ||
| 338 | |b nc |2 rdacarrier | ||
| 490 | 0 | |a A Productivity Press book | |
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| 650 | 4 | |a Managerial accounting | |
| 650 | 4 | |a Cost control | |
| 650 | 4 | |a Production control | |
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| 700 | 1 | |a Kennedy, Frances |e Verfasser |0 (DE-588)1038110556 |4 aut | |
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Datensatz im Suchindex
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|---|---|
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| DE-BY-UBG_katkey | 2984849 |
| DE-BY-UBG_media_number | 013108084423 |
| _version_ | 1811360186254753792 |
| adam_text | Contents
Foreword
.................................................................................................................ix
SECTION I FUNDAMENTALS OF LEAN AS A COMPETITIVE STRATEGY
1
Principles of Strategic Lean Thinking
...............................................3
Brief History of Lean Production
......................................................................4
Lean Thinking
....................................................................................................5
Lean Implementation and Management
............................................................7
Lean Results
.......................................................................................................9
Discussion Questions
........................................................................................11
References
.........................................................................................................11
2
Value Stream Management
...............................................................13
Introduction to Value Stream Management
.....................................................13
Defining Your Value Streams
............................................................................14
Problem Solving in Value Streams
....................................................................16
Value Stream Performance Measures
..............................................................20
Summary
..........................................................................................................21
Discussion Questions
.......................................................................................22
References
........................................................................................................22
SECTION II NUTS AND BOLTS OF LEAN ACCOUNTING
3
Principles of Lean Accounting
.........................................................25
Accounting as Part of a Total Lean Business Strategy
....................................25
Lean Accounting vs. Accounting for Lean
.......................................................26
Traditional Cost Accounting in Lean Environments
.......................................27
Lean Accounting Principles
.............................................................................30
Changing the Internal Accounting Reporting System
.....................................34
Challenges to Implementing a Lean Accounting System
................................38
Discussion Questions
.......................................................................................40
References
........................................................................................................40
vi
■ Contents
l-
4
Value Stream Costing
.......................................................................
Motivation
.........................................................................................................
Costing Plan
.....................................................................................................
^
Summary
..........................................................................................................
^
Discussion Questions
.......................................................................................
*>H
5
Inventory Management
....................................................................59
Inventory Valuation under a Traditional Standard Costing System
................60
Inventory Valuation Using Lean Accounting Methods
.....................................61
Transitioning to an Accounting for Lean System
............................................65
Monitoring of Inventory Levels
.......................................................................66
Summary
..........................................................................................................68
Appendix: Primer on Backflush Costing
.........................................................68
Discussion Questions
.......................................................................................70
Reference
..........................................................................................................70
6
Capacity Management
......................................................................71
Capacity Management
—
An Overview
............................................................72
Capacity Measures
............................................................................................72
Box Score Capacity Measures
..........................................................................73
Space Management
..........................................................................................
SI
Summary
..........................................................................................................82
Discussion Questions
.......................................................................................82
7
Product Costs and Lean Decisions
...................................................83
Throughput and Conversion Costs
..................................................................83
Standard Costing Method
................................................................................84
Throughput Method
.........................................................................................84
Product Pricing Decisions
................................................................................89
Product Mix Decisions
.....................................................................................90
Special Order Decisions
...................................................................................91
Make vs. Buy Decisions
...................................................................................93
Box Score Format
.............................................................................................94
Summary
..........................................................................................................94
Challenge
..........................................................................................................95
Discussion Questions
.......................................................................................96
8
Lean Planning
..................................................................................97
Lean Planning and the PDCA Cycle
................................................................98
Lean Planning vs. Traditional Planning
.........................................................100
Four Levels of Lean Planning
.........................................................................
ЮЗ
Summary of Lean Planning
....................................................................... 199
Discussion Questions
........................................................
References
..............................................................
Contents ■
vii
9
Measurement Selection and Alignment
..........................................
Ill
Reasons for Change
........................................................................................112
Measurement Selection
...................................................................................113
Measures and Alignment
................................................................................115
Measurement Challenges
................................................................................119
Summary
.........................................................................................................121
Discussion Questions
......................................................................................123
10
Measurement and Lean Behavior
..................................................125
Impact of Traditional Measures
.....................................................................126
Attributes of a Good Measure
.......................................................................128
Assessment
.....................................................................................................130
Summary
........................................................................................................136
Discussie
>n Quest
к
)ns
......................................................................................137
Reference
.........................................................................................................137
SECTION 111 CONTROLS AND TRANSITION
11
Leaning Accounting Processes
.......................................................141
Eliminate or Improve?
.....................................................................................141
Summary
.........................................................................................................150
Discussion Questions
......................................................................................151
12
Transitioning to a Lean Accounting Reporting System
..................153
Preparing to Transition Your Accounting System
..........................................154
Steps for Making the Accounting Transition
..................................................155
Potential Obstacles in Transitioning Your Management Accounting System... l62
Benefits of a Lean Accounting System
...........................................................164
Summary
.........................................................................................................165
Discussion Questions
......................................................................................166
Appendix A: Glossary of Lean and Lean Accounting Terminology
..........
1б9
Appendix B: Lean Measurement Assessment Instrument
.....................173
Index
.....................................................................................................179
About the Authors
................................................................................183
|
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| dewey-search | 658.1511 658.4/012 |
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| discipline | Wirtschaftswissenschaften |
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| id | DE-604.BV041056202 |
| illustrated | Illustrated |
| indexdate | 2024-09-27T16:26:41Z |
| institution | BVB |
| isbn | 9781420088588 1420088580 |
| language | English |
| lccn | 2013008021 |
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| physical | XI, 184 S. Ill., graph. Darst. |
| publishDate | 2013 |
| publishDateSearch | 2013 |
| publishDateSort | 2013 |
| publisher | CRC Press |
| record_format | marc |
| series2 | A Productivity Press book |
| spellingShingle | McVay, Gloria Kennedy, Frances Fullerton, Rosemary Accounting in the Lean enterprise providing simple, pracitical, and decision-relevant information Lean manufacturing Accounting Managerial accounting Cost control Production control Rechnungswesen (DE-588)4048732-5 gnd Lean Management (DE-588)4300840-9 gnd |
| subject_GND | (DE-588)4048732-5 (DE-588)4300840-9 |
| title | Accounting in the Lean enterprise providing simple, pracitical, and decision-relevant information |
| title_auth | Accounting in the Lean enterprise providing simple, pracitical, and decision-relevant information |
| title_exact_search | Accounting in the Lean enterprise providing simple, pracitical, and decision-relevant information |
| title_full | Accounting in the Lean enterprise providing simple, pracitical, and decision-relevant information Gloria McVay ; Frances Kennedy ; Rosemary Fullerton |
| title_fullStr | Accounting in the Lean enterprise providing simple, pracitical, and decision-relevant information Gloria McVay ; Frances Kennedy ; Rosemary Fullerton |
| title_full_unstemmed | Accounting in the Lean enterprise providing simple, pracitical, and decision-relevant information Gloria McVay ; Frances Kennedy ; Rosemary Fullerton |
| title_short | Accounting in the Lean enterprise |
| title_sort | accounting in the lean enterprise providing simple pracitical and decision relevant information |
| title_sub | providing simple, pracitical, and decision-relevant information |
| topic | Lean manufacturing Accounting Managerial accounting Cost control Production control Rechnungswesen (DE-588)4048732-5 gnd Lean Management (DE-588)4300840-9 gnd |
| topic_facet | Lean manufacturing Accounting Managerial accounting Cost control Production control Rechnungswesen Lean Management |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=026033413&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
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