TY  - JOUR
TT  - Lean Thinking In Accounting And An Implementation Example Of Lean AccountingAs An Important Dimension Of Lean Philosopy: “Self Billing”
AU  - Can, Ahmet Vecdi
AU  - Güneşlik, Muhsin
PY  - 2013
DA  - January
JF  - Muhasebe ve Finansman Dergisi
PB  - Muhasebe ve Finansman Öğretim Üyeleri Bilim ve Araştırma Derneği
WT  - DergiPark
SN  - 2146-3042
SP  - 1
EP  - 22
IS  - 57
KW  - Yalın Yönetim
KW  - Yalın Üretim
KW  - Yalın Muhasebe
KW  - Kendine Faturalama.
N2  - The purpose of this article is to analyze “lean accounting” methodology as a consequence of lean accountancy idea, which is the dimension of lean management and manufacturing approach within production entities. In short, meaning of lean accounting is to design all accounting systems in a company, in order to contribute and serve for the integration of lean management idea with production philosophy. Ultimate goal of lean accounting is to implement leaner processes, in order to increase management performance and efficiency, improve productivity and production quality, so to create value added finally for customer satisfaction. On contrary to the large data pools, high number of documentation and information mountains created as the consequence of traditional accounting systems, it aims to search and adopt for those applications & techniques, which simplifies company accounting procedures and management decision taking, accelerates operations in order to shorten lead times and avoids human mistakes and negligence in the process. It is to support lean management & production philosophy with lean and high quality information shaped under a lean business environment. Basic intention behind saying “lean and high quality” is to highlight the necessity of producing most accurate, reliable and up-to-date information in an organization with low cost and in a most efficient format. Within this context, as one of the methods (products) of lean accounting approach (idea), “Self billing” system has been chosen as the subject of this study and its practices explained in details. Cos by utilizing the self billing system, it is possible to achieve almost 95% less workload (process time) and lower data storage area requirements, which at the end reduces company costs & simplifies management and controls over the processes.
UR  - https://dergipark.org.tr/en/pub/mufad/article/396150
L1  - https://dergipark.org.tr/en/download/article-file/427020
ER  -