YALIN PERFORMANS ÖLÇÜLERİ VE YALIN ÜRETİM UYGULAYAN İŞLETMELERİN MUHASEBE BÖLÜMLERİNDE BİR ARAŞTIRMA

Year 2013, Issue: 10, - , 20.04.2015

Funda Özçelik

Abstract

Küresel rekabet kosulları isletmeleri hizmetin kalitesi, esneklik, kisisel talebe göre uyarlanmıs ürünler ve hızlı cevap verebilme açısından rakiplerinden daha iyi olmaya zorlamaktadır. Finansal olmayan faktörlere dayanarak rekabet eden isletmelerin, bu alanlarda ne kadar iyi faaliyet gösterdikleri ile ilgili bilgiye ihtiyaçları vardır. Çalısmada, yalın üretim uygulayan isletmeler için önerilen yalın performans ölçüleri özetlenmekte ve yalın üretim uygulayan isletmelerin muhasebe bölümlerinin performans ölçülerine yönelik görüsleri üzerine yapılan arastırmanın sonuçlarına yer verilmektedir. Arastırmanın sonuçlarına göre muhasebe bölümlerinin performans ölçülerinin; basit olması, anlasılmasının ve uygulamasının kolay olması, zamanında görsel bir sekilde sunulması gerektigi; zamanında teslimi, ürün kalitesini ve müsteri tatminini ölçen yeni bir performans ölçüm sistemi gelistirilmesi gerektigi konularında fikir birligi içinde oldukları görülmüstür.

Keywords

Yalın Performans Ölçüleri, İlk Seferde Kalite, Operasyonel Teçhizat Etkinliği, Temin Süresi

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