Global competition conditions force companies to be better than their competitors in terms of service quality, flexibility, individual products and quick response. Companies competing on nonfinancial factors, need information about how well they operate in these areas. In this study, lean performance measures proposed for lean manufacturing firms are summarized and results of survey about opinions of lean manufacturing firms’ accounting departments on performance measures are given. According to the survey, accounting departments were found to be consensus in; performance measures should be simple, easy to understand and implement; presented timely in a visual way. And new performance measurement system, which measure on-time delivery, product quality and customer satisfaction is needed to develop, were also agreed upon
ABDULLAH, Fawaz A., RAJGOPAl, Jayant (2007), “Analyzing the benefits
of lean manufacturing and value stream mapping via simulation: A process sector case study”, International Journal of Production Economics, 107, 223-236.
BAGGALEY, Bruce (2006), “Using Strategic Performance Measurements
To Accelerate Lean Performance”, Cost Management, Jan/Feb,, 20,(1), 36-44.
BAGGALEY, Bruce (2007), “Creating A New Framework For Performance
Measurement of Lean Systems”, ed. Stenzel, Joe, Lean Accounting Best Practices for Sustainable Integration, John Wiey&Sons, New Jersey.
BAGGALEY, Bruce (2003), “Solving The Standart Cost Problem”, August,
BHASIN, Sanjay (2008), “Lean and performance measurement”, Journal of Manufacturing Technology Management, Vol 19, (5), 670-684.
BREWER, Peter C., KENNEDY, Frances A. (2006), “Motivating Lean
Behavior: The Role of Accounting”, Cost Management, 20,( 6), Nov/Dec, 22-29.
BTSO, Tüccarın el kitabı serisi I, http://www.btso.org.tr/databank/
publication/telkitabi01.pdf s. 5,6. Erisim: 08.08.2010.
CUNNINGHAM, Jean E., FIUME, Orest J.,ADAMS, Emily (2003), Real
Numbers Management Accounting In A Lean Organization, Managing Times Press.
FULLERTON, Rosemary, WEMPE, William F. (2009), “Lean
manufacturing, non-financial performance measures and financial peroformance”,
International Journal of Operations&Production Management, Vol 29, (3), 214-240.
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.
GHALAYINI, Alaa M.-NOBLE, James S.-CROWE, Thomas J.,(1997), “An
integrated dynamic performance measurement system for improving manufacturing competitiveness”, International Journal of Production Economics, 48, 207-225.
GRASSO, Lawrence P. (2005), “Are ABC and RCA Accounting Systems
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, Oct,1387-1398.
HUNTZINGER, James R. (2007), Lean Cost Management: Accounting for
Lean By Establishing Flow, J. Ross Publishing, USA.
JONSSON, Patrik-LESSHAMMAR, Magnus (1999), “Evaluation and
Improvement of Manufacturing Performance Measurement Systems-The Role of OEE”, International Journal of Operations&Production Management, Vol 19, (1), ss. 55-78.
KENNEDY, Frances-OWENS, Lisa-BURNEY, Lauries-SCHOON, Michael
(2007), “ How Do Your Measurements Stack Up To Lean?”, Strategic Finance, 88, (11), May, 32-41.
KENNEDY, Frances A.-WIDENER, Sally K. (2008), “A control framework:
Insights from evidence on lean accounting”, Management Accounting Research, Vol 19, (4), Dec, 301-323.
KHADEM, Mohammed-AL, Sk Ahad-SEFODDN, Hamid (2006),
“Efficacy of Lean Matrices in Evaulating the Performance of Manufacturing Systems”, IIE Annual Conference Proceedings, Norcross, 1-6.
Institute of Management Accountants (IMA),(2006), “Lean Enterprise
Fundamentals”, Statements on Management Accounting, Internet adresi:
MASKELL, Brian H.-KENNEDY, Frances A. (2007), “Why Do We Need
Lean Accounting and How does It Work?”, Journal of Corporate Accounting & Finance, Vol. 18, (3), March/April, 59-73.
MCKELLEN, Chris (2004), “Lean Manufacturing and Lean Thinking”,
Metalworking Production, London, Jan.
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.
NOMAK, Affan-DURMUŞOĞLU, M. Bülent (2003), “Bir Hücresel Üretim
Ortamında, Üretim Planlama ve Kontrol Sistemlerinin Benzetim Analizi”, TÜ Dergisi/Mühendislik, Cilt 2, (5), Ekim, 43-52.
TAPPING, Don-LUYSTER Tom-SHUKER (2002), Tom, Value Stream
Management, Productivity Pres, New York.
SMITH, Ricky-HAWKINS, Bruce (2004), Lean Maintenance Reduce Costs,
Improve Quality and Increase Market Share, Elsevier Butterworth-Heinemann,USA.
STEDE, Wim A. Von der-CHOW, Chee W.-LIN, Thomas W. (2006),
“Strategy, Choice of Performance Measures and Performance”, Behavioral Research in Accounting, Vol 18, 185-205.
YALIN PERFORMANS ÖLÇÜLERİ VE YALIN ÜRETİM UYGULAYAN İŞLETMELERİN MUHASEBE BÖLÜMLERİNDE BİR ARAŞTIRMA
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.
ABDULLAH, Fawaz A., RAJGOPAl, Jayant (2007), “Analyzing the benefits
of lean manufacturing and value stream mapping via simulation: A process sector case study”, International Journal of Production Economics, 107, 223-236.
BAGGALEY, Bruce (2006), “Using Strategic Performance Measurements
To Accelerate Lean Performance”, Cost Management, Jan/Feb,, 20,(1), 36-44.
BAGGALEY, Bruce (2007), “Creating A New Framework For Performance
Measurement of Lean Systems”, ed. Stenzel, Joe, Lean Accounting Best Practices for Sustainable Integration, John Wiey&Sons, New Jersey.
BAGGALEY, Bruce (2003), “Solving The Standart Cost Problem”, August,
BHASIN, Sanjay (2008), “Lean and performance measurement”, Journal of Manufacturing Technology Management, Vol 19, (5), 670-684.
BREWER, Peter C., KENNEDY, Frances A. (2006), “Motivating Lean
Behavior: The Role of Accounting”, Cost Management, 20,( 6), Nov/Dec, 22-29.
BTSO, Tüccarın el kitabı serisi I, http://www.btso.org.tr/databank/
publication/telkitabi01.pdf s. 5,6. Erisim: 08.08.2010.
CUNNINGHAM, Jean E., FIUME, Orest J.,ADAMS, Emily (2003), Real
Numbers Management Accounting In A Lean Organization, Managing Times Press.
FULLERTON, Rosemary, WEMPE, William F. (2009), “Lean
manufacturing, non-financial performance measures and financial peroformance”,
International Journal of Operations&Production Management, Vol 29, (3), 214-240.
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.
GHALAYINI, Alaa M.-NOBLE, James S.-CROWE, Thomas J.,(1997), “An
integrated dynamic performance measurement system for improving manufacturing competitiveness”, International Journal of Production Economics, 48, 207-225.
GRASSO, Lawrence P. (2005), “Are ABC and RCA Accounting Systems
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, Oct,1387-1398.
HUNTZINGER, James R. (2007), Lean Cost Management: Accounting for
Lean By Establishing Flow, J. Ross Publishing, USA.
JONSSON, Patrik-LESSHAMMAR, Magnus (1999), “Evaluation and
Improvement of Manufacturing Performance Measurement Systems-The Role of OEE”, International Journal of Operations&Production Management, Vol 19, (1), ss. 55-78.
KENNEDY, Frances-OWENS, Lisa-BURNEY, Lauries-SCHOON, Michael
(2007), “ How Do Your Measurements Stack Up To Lean?”, Strategic Finance, 88, (11), May, 32-41.
KENNEDY, Frances A.-WIDENER, Sally K. (2008), “A control framework:
Insights from evidence on lean accounting”, Management Accounting Research, Vol 19, (4), Dec, 301-323.
KHADEM, Mohammed-AL, Sk Ahad-SEFODDN, Hamid (2006),
“Efficacy of Lean Matrices in Evaulating the Performance of Manufacturing Systems”, IIE Annual Conference Proceedings, Norcross, 1-6.
Institute of Management Accountants (IMA),(2006), “Lean Enterprise
Fundamentals”, Statements on Management Accounting, Internet adresi:
MASKELL, Brian H.-KENNEDY, Frances A. (2007), “Why Do We Need
Lean Accounting and How does It Work?”, Journal of Corporate Accounting & Finance, Vol. 18, (3), March/April, 59-73.
MCKELLEN, Chris (2004), “Lean Manufacturing and Lean Thinking”,
Metalworking Production, London, Jan.
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.
NOMAK, Affan-DURMUŞOĞLU, M. Bülent (2003), “Bir Hücresel Üretim
Ortamında, Üretim Planlama ve Kontrol Sistemlerinin Benzetim Analizi”, TÜ Dergisi/Mühendislik, Cilt 2, (5), Ekim, 43-52.
TAPPING, Don-LUYSTER Tom-SHUKER (2002), Tom, Value Stream
Management, Productivity Pres, New York.
SMITH, Ricky-HAWKINS, Bruce (2004), Lean Maintenance Reduce Costs,
Improve Quality and Increase Market Share, Elsevier Butterworth-Heinemann,USA.
STEDE, Wim A. Von der-CHOW, Chee W.-LIN, Thomas W. (2006),
“Strategy, Choice of Performance Measures and Performance”, Behavioral Research in Accounting, Vol 18, 185-205.
Özçelik, F. (2015). YALIN PERFORMANS ÖLÇÜLERİ VE YALIN ÜRETİM UYGULAYAN İŞLETMELERİN MUHASEBE BÖLÜMLERİNDE BİR ARAŞTIRMA. Uluslararası İktisadi Ve İdari İncelemeler Dergisi(10). https://doi.org/10.18092/ijeas.50550