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YALIN ÜRETİM YÖNETİMİ VE FİNANSAL PERFORMANS ARASINDAKİ İLİŞKİ

Year 2016, ICAFR 16 Özel Sayısı, 63 - 71, 01.10.2016

Abstract

This study intends to examine the relationship between lean manufacturing management and financial performance. Lean manufacturing management is one of the most important tools that companies used to develop their performances. In this study, lean manufacturing includes Total Productive Maintenance TPM , Group Technology to enhance the flow of product GT , Employee Involvement in Problem Solving EMP , statistical process control to monitor quality, just in time production methods JIT . Financial performance divided in two different groups such as operation and business financial performance. Business Performans comprises return in equtiy ROE , sales growth SG , and stock return SR . On the other side, Operation Financial Performance includes asset productivity, employee productivity, gross margin ratio, and cycle time. The findings showed that lean manufacturing management had positive effect on operation and business financial performance. It is hoped that this study can provide an academic source for both academicians and managers due to investigate the relationship between lean manufacturing management and financial performance

References

  • Brewer, Peter C., Kennedy, Frances A. (2006). Motivating lean behavior: The role of accounting. Cost Management, 20,( 6), Nov/Dec, 22-29.
  • Emiroğlu, A., 1, (2012). Yalın üretim ve otomotiv sektöründe uygulama önerileri. ÜAS12 – 12. Üretim Araştırmaları Sempozyumu, 12. Üretim Araştırmaları Sempozyumu Bildiriler Kitabı, 985.
  • Emiroğlu, A., 2 (2012). Otomotiv endüstrisinde tedarikçilerin stratejik öncelikleri ve yalın üretim uygulamaları”, OTEKON – 6. Otomotiv Teknolojileri Kongresi Bildiriler Kitabı, Uludağ Üniversitesi, Bursa.
  • Flynn, B. B., Sakakibara, S., & Schroeder, R. G. (1995). Relation between JIT & TQM: Practices and performance. Academy of Management Journal, 38(5): 1325-1360.
  • Fullerton, R. R. & McWatters, C. S. (2001). The production performance benefits from JIT implementation. Journal of Operations Management, 19(1): 81.
  • Fullerton, R. R., McWatters, C. S., & Fawson, C. (2003). An examination of the relationships between JIT and financial performance. Journal of Operations Management, 21(4): 383.
  • Ghalayini, Alaa M. Noble, James S.(1996). The changing basis of performance measurement. International Journal of Operations & Production Management, Vol 16, No 8, 63-80.
  • Grasso, Lawrence P. (2005). Are ABC and RCA accounting systems compatible with lean management? Management Accounting Quarterly, Fall, Vol 7, (1),12-27.
  • Haque, B.-Moore, M J. (2004). Measures of performance for lean product introduction in the aerospace industry. Proceedings of the Institution of Mechanical Engineers, 218, 10, ct,1387-1398.
  • Howton, S. D., Higgins, E. J., & Biggart, T. B. (2000). The information content of just- intime inventory system adoption announcement. Journal of Business Finance & Accounting, 27(5/6): 711.
  • Huntzinger, James R. (2007). Lean cost management: Accounting for lean by establishing flow. J. Ross Publishing, USA.
  • Maskell, Brian H.- Baggaley, Bruce (2004). Practical lean accounting: A proven system for measuring and managing the lean enterprise. Productivity Press, New York.
  • Maskell, Brian H., (2010). What’s lean management accounting.
  • http://www.maskell.com/lean_accounting/subpages/lean_accounting/lean_managemnt_ accoting.html, çevrimiçi, 20.04.2010.
  • Mohamed, Rapiah-HUI, Wee Shu-RAHMAN, Ibrahim Kamal Abdul et all (2009). Strategic performance measurement system design and organisational capabilities. Asia-Pacific Management Accounting Journal, Vol 4, (1), 35-63.
  • Neely, Andy (1999). “The performance measurement revolution: why now and what next?”, International Journal of Operations & Production Management, Vol 19, (2), 205-228.
  • Olsen, O. E. (2004). Lean manufacturing management: the relationship between practice and firm level financial performance. PhD dissertation, 1-83.
  • Shah, R. (2002). A configurational view of lean manufacturing and its theoretical implications. Unpublished Dissertation, The Ohio State University, Columbus, OH.
  • Upton, D. (1998). Just-in-time and performance measurement systems. International Journal of Operations & Production Management, 18(11/12): 1101.
  • Ward, P. T., Bickford, D. J., & Leong, G. K. (1996). Configurations of manufacturing strategy, business strategy, environment, and structure. Journal of Management, 22(4): 597-626.

YALIN ÜRETİM YÖNETİMİ VE FİNANSAL PERFORMANS ARASINDAKİ İLİŞKİ

Year 2016, ICAFR 16 Özel Sayısı, 63 - 71, 01.10.2016

Abstract

Bu çalışmanın amacı Yalın Üretim Yönetimi YÜY ve finansal performans FP arasındaki ilişkiyi incelemektir. YÜY şirketlerinin performanslarını geliştirmek için kullanılan en önemli araçlardan biridir. Bu çalışma YÜY, Toplam Üretken Bakım TÜB , ürün akışını artırmak için Grup Teknolojisi GT , Problem Çözmede Çalışanların Katılımı EMP , kaliteyi izleyebilmek için İstatistiksel Proses Kontrolu, Tam Zamanlı Üretim yöntemleri JIT kavramlarını içermektedir. Finansal performans, işletme ve iş finansal performansı gibi iki farklı gruba ayrılmaktadır. İş Finansal Performansı; özkaynak kârlılığı ROE , satış büyümesi SG ve hisse senedi getirisinden SR ibarettir. Diğer taraftan Operasyonel Finansal Performans; varlık verimliliği, çalışan verimliliği, brüt marj oranı ve devir süresini içermektedir. Bulgular YÜY’nin, çalışma ve iş finansal performansı üzerinde olumlu etkiye sahip olduğunu göstermiştir. Çalışmanın akademisyen ve yöneticiler için YÜY ve FP arasındaki ilişkiyi araştırmada yarar sağlayabileceği umulmaktadır.

References

  • Brewer, Peter C., Kennedy, Frances A. (2006). Motivating lean behavior: The role of accounting. Cost Management, 20,( 6), Nov/Dec, 22-29.
  • Emiroğlu, A., 1, (2012). Yalın üretim ve otomotiv sektöründe uygulama önerileri. ÜAS12 – 12. Üretim Araştırmaları Sempozyumu, 12. Üretim Araştırmaları Sempozyumu Bildiriler Kitabı, 985.
  • Emiroğlu, A., 2 (2012). Otomotiv endüstrisinde tedarikçilerin stratejik öncelikleri ve yalın üretim uygulamaları”, OTEKON – 6. Otomotiv Teknolojileri Kongresi Bildiriler Kitabı, Uludağ Üniversitesi, Bursa.
  • Flynn, B. B., Sakakibara, S., & Schroeder, R. G. (1995). Relation between JIT & TQM: Practices and performance. Academy of Management Journal, 38(5): 1325-1360.
  • Fullerton, R. R. & McWatters, C. S. (2001). The production performance benefits from JIT implementation. Journal of Operations Management, 19(1): 81.
  • Fullerton, R. R., McWatters, C. S., & Fawson, C. (2003). An examination of the relationships between JIT and financial performance. Journal of Operations Management, 21(4): 383.
  • Ghalayini, Alaa M. Noble, James S.(1996). The changing basis of performance measurement. International Journal of Operations & Production Management, Vol 16, No 8, 63-80.
  • Grasso, Lawrence P. (2005). Are ABC and RCA accounting systems compatible with lean management? Management Accounting Quarterly, Fall, Vol 7, (1),12-27.
  • Haque, B.-Moore, M J. (2004). Measures of performance for lean product introduction in the aerospace industry. Proceedings of the Institution of Mechanical Engineers, 218, 10, ct,1387-1398.
  • Howton, S. D., Higgins, E. J., & Biggart, T. B. (2000). The information content of just- intime inventory system adoption announcement. Journal of Business Finance & Accounting, 27(5/6): 711.
  • Huntzinger, James R. (2007). Lean cost management: Accounting for lean by establishing flow. J. Ross Publishing, USA.
  • Maskell, Brian H.- Baggaley, Bruce (2004). Practical lean accounting: A proven system for measuring and managing the lean enterprise. Productivity Press, New York.
  • Maskell, Brian H., (2010). What’s lean management accounting.
  • http://www.maskell.com/lean_accounting/subpages/lean_accounting/lean_managemnt_ accoting.html, çevrimiçi, 20.04.2010.
  • Mohamed, Rapiah-HUI, Wee Shu-RAHMAN, Ibrahim Kamal Abdul et all (2009). Strategic performance measurement system design and organisational capabilities. Asia-Pacific Management Accounting Journal, Vol 4, (1), 35-63.
  • Neely, Andy (1999). “The performance measurement revolution: why now and what next?”, International Journal of Operations & Production Management, Vol 19, (2), 205-228.
  • Olsen, O. E. (2004). Lean manufacturing management: the relationship between practice and firm level financial performance. PhD dissertation, 1-83.
  • Shah, R. (2002). A configurational view of lean manufacturing and its theoretical implications. Unpublished Dissertation, The Ohio State University, Columbus, OH.
  • Upton, D. (1998). Just-in-time and performance measurement systems. International Journal of Operations & Production Management, 18(11/12): 1101.
  • Ward, P. T., Bickford, D. J., & Leong, G. K. (1996). Configurations of manufacturing strategy, business strategy, environment, and structure. Journal of Management, 22(4): 597-626.
There are 20 citations in total.

Details

Primary Language Turkish
Journal Section Research Article
Authors

Akif Emiroğlu This is me

Publication Date October 1, 2016
Published in Issue Year 2016 ICAFR 16 Özel Sayısı

Cite

APA Emiroğlu, A. (2016). YALIN ÜRETİM YÖNETİMİ VE FİNANSAL PERFORMANS ARASINDAKİ İLİŞKİ. Uluslararası Yönetim İktisat Ve İşletme Dergisi, 12(12), 63-71.