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Principles of Lean Accounting
| Content Provider | Scilit |
|---|---|
| Author | McVay, Gloria Kennedy, Frances Fullerton, Rosemary |
| Copyright Year | 2017 |
| Description | The impetus for this workbook was to discuss the need for an accounting system that is more relevant and supportive of a lean environment than the traditional costing systems used in the majority of firms today. This chapter will provide you with an overview of how that system may be formulated and implemented. While we recognize that every environment is different and there is no “one size fits all” model for everyone, there are certain principles that can be explained and followed in attempting to build a measurement system that provides more relevant and timely information to users of that information in lean environments. We will refer to this relatively new system as lean accounting (LA) for simplicity purposes. This term is somewhat confusing, since it is difficult to determine whether it is referring to the use of lean tools in the accounting department or the application of a different management accounting measurement system. While we will use these definitions of LA interchangeably, every effort will be made to clarify the connotation of the term within the context of its use. Book Name: Accounting in the Lean Enterprise |
| Related Links | https://content.taylorfrancis.com/books/download?dac=C2009-0-11187-7&isbn=9780429250231&doi=10.1201/b14867-5&format=pdf |
| Ending Page | 53 |
| Page Count | 16 |
| Starting Page | 38 |
| DOI | 10.1201/b14867-5 |
| Language | English |
| Publisher | Informa UK Limited |
| Publisher Date | 2017-07-27 |
| Access Restriction | Open |
| Subject Keyword | Book Name: Accounting in the Lean Enterprise Information Systems Applied Ethics Measurement System Principles Lean Accounting Different Management Lean Environments |
| Content Type | Text |
| Resource Type | Chapter |