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ERIC Number: EJ1058547
Record Type: Journal
Publication Date: 2010
Pages: 10
Abstractor: As Provided
Reference Count: 26
ISBN: N/A
ISSN: ISSN-1942-2504
Using Dynamic Value Stream Mapping and Lean Accounting Box Scores to Support Lean Implementation
Woehrle, Stephen L.; Abou-Shady, Louay
American Journal of Business Education, v3 n8 p67-76 2010
Lean has proven to be an effective management philosophy for improving businesses in a competitive market by eliminating waste and improving operations. An impact of implementing lean projects is the rapid reduction in inventory levels, which gives management the false impression that profits are decreasing while workers on the shop floor observe improvements in operations and increased floor space. This paper explores the literature on lean manufacturing, value stream mapping (VSM), Simulation and lean accounting in order to incorporate and integrate them for the purpose of solving the dilemma between lean implementation benefits and financial and accounting reporting methods.
Clute Institute. 6901 South Pierce Street Suite 239, Littleton, CO 80128. Tel: 303-904-4750; Fax: 303-978-0413; e-mail: Staff@CluteInstitute.com; Web site: http://www.cluteinstitute.com
Publication Type: Journal Articles; Information Analyses; Reports - Evaluative
Education Level: N/A
Audience: N/A
Language: English
Sponsor: N/A
Authoring Institution: N/A