Yalın Üretim Ortamına Uygun Maliyet Sistemi Seçimi

Funda Özçelik

Yalın Üretim Ortamına Uygun Maliyet Sistemi Seçimi

Year 2013, Volume: 20 Issue: 1, 47 - 58, 01.03.2013

Abstract

To be successful in global competition, the number of firms adopted lean manufacturing systems are increasing every day. Traditional cost management systems is insufficient to produce the information needed for businesses adopting lean manufacturing system. Value stream costing system, appropriate for lean manufacturing enterprises’s value stream organization, better serves the purpose of lean enterprises. In this study value stream costing introduced and selection of costing system for lean manufacturing environments will be done.

Keywords

Lean manufacturing system, value stream costing, costing systems

References

ALUKAL, George (2003), “Create a Lean, Mean Machiene”, Quality Progress, 36 (4), 29-34.
ARBOS, Lluıs Cuatrecasas (2002), “Design of A Rapid Response and High Efficiency Service by Lean Production Principles: Methodology and Evaluation of Variability of Performance”, International Journal of Production, 80(2),169-183.
BAGGALEY, Bruce ve MASKELL, Brian (2003), “Value Stream Management For Lean Companies, Part I”, Cost Management 17(2), 23-27.
BAGGALEY, Bruce. ve MASKELL, Brian. (2003), “Value Stream Management For Lean Companies, Part II”, Cost Management 17(3), 24-30.
BÜYÜKMİRZA, Kamil (2003), Maliyet ve Yönetim Muhasebesi, 9. Basım, Gazi Kitabevi, Ankara. CENGİZ, Emre ve UYAR, Süleyman (2011), “Geriye Doğru Maliyetleme ve Bir Üretim İşletmesinde Uygulama” Journal of Yaşar University, 22(6), 3681-3692.
COOPER, Robin ve MASKELL, Brian (2008), “How to Manage Through Worse-Before-Better”, MIT Sloan Management Review, 49(4), 58-65.
DUQUE, Diego Fernando Manotas ve CADAVID, L. R.,(2007), “Lean Manufacturing Measurement: The Relationship Between Lean Activities and Lean Metrics”, Estudios Gerenciales,23(105), 69-83.
GERI, Nitza ve BOAZ, Ronen (2005), “Relevance Lost:The Rise and Fall of Activity Based Costing”, Human Systems Management, 24,133-144.
GORDON, Gus (2010), “Value Stream Costing As A Management Strategy For Operational Improvement”, Cost Management, 24 (1), 11-17.
HACIRÜSTEMOĞLU, Rüstem ve ŞAKRAK, Münir (2002), Maliyet Muhasebesinde Güncel Yaklaşımlar, Türkmen Kitabevi, İstanbul.
HASKIN, Daniel (2010), “Teaching Special Decisions In a Lean Accounting Environment”, American Journal of Business Education, 3 (6), 91-96.
HUNTZINGER, Jim (2006), “Economies of Scale are Dead: Right-Sizing for Effective Cost Management and Operations”, Cost Management 20(1), 18-26.
HUNTZINGER, James R. (2007), Lean Cost Management: Accounting for Lean By Establishing Flow, J. Ross Publishing, USA.
INSTITUTE OF MANAGEMENT ACCOUNTANTS (2009), “Accounting For The Lean Enterprise: Major Changes To The Accounting Paradigm”, Statements on Management Accounting http://nominations.imanet.org/publications_statements.asp (02.06.2009)
KAPLAN, Robert S. ve ANDERSEN, Steven R. (2007), “The Innovation of Time - Driven Activity Based Costing”, Cost Management, 21 (2), 5-15.
KATAYAMA, Hiroshi ve BENNET, David (1996), “Lean Production in a Changing Competitive World: A Japanese Perspective”, International Journal of Operations & Production Management, 16(2), 8-23.
KAYGUSUZ, Sait Y. ve DOKUR, Şükrü (2009), Maliyet Muhasebesi, Dora Yayın Dağıtım, 1 Baskı, Bursa.
KENNEDY, Frances A. ve BREWER, Peter C. (2006), “The Lean Enterprise and Traditional Accounting-Is The Honeymoon Over?”, The Journal of Corporate Accounting & Finance, 17(6), 63-74.
KENNEDY, Frances A. ve HUNTZINGER, Jim (2005), “Lean Accounting: Measuring and Managing The Value Stream”, Cost Management, 19(5), 31-38.
KOH, Hian Chye, SIM, Ling Khim ve Larry N. KILLOUGH (2004) “The Interaction Effects of Lean Production Manufacturing Practices, Compensation and Information Systems on Production Costs: A Recursive Partitioning Model” Advances in Management Accounting, Vol. 12, 115-135
MASKELL, Brian (2006), “Solving The Standart Cost Problem”, Cost Management, 20 (1), 17-35. MASKELL, Brian ve BAGGALEY, Bruce (2004), Practical Lean Accounting: A Proven System for Measuring and Managing the Lean Enterprise, Productivity Press, New York.
MASKELL, Brian ve BAGGALEY, Bruce (2006), “Lean Accounting : What’s It All About?”, Target Volume, 22(1), 35-43.
MASKELL, Brian ve KATKO, N. (2007), “Value Stream Costing:The Lean Solution To Standard Costing Complexity and Waste”, Lean Accounting: Best Practices for Sustainable Integration, ed. Joe Stenzel, John Wiley&Sons Inc.
MASKELL, Brian ve KENNEDY, F. A. (2007), “Why Do We Need Lean Accounting and How does It Work?”, Journal of Corporate Accounting & Finance, 18(3), 59-73.
MASKELL, Brian ve MAYNARD, Ross (2008), “Keeping it Lean”, Inyheblack, 78(7), 59-61.
MIRELES, M. A. (2006), “The Implementation of Lean Thinking To The Blood Processing Industry”, Master Thesis, Spring.
ÖZÇELİK, Funda ve ERTÜRK, Halis (2010), “Yalın Üretim İşletmeleri İçin Değer Akış Yönetimi ve Değer Akış Maliyetlemesi”, Uludağ Üniversitesi İİBF Dergisi, XXIX(2), 51-84.
SPITHOVEN, A.H.G.M. (2001), “Lean Production and Disability”, International Journal of Social Economics, 28(9), 725-741.
STOJANOVIC, Dragona ve RADOJEVIC, Zoran (2006), “Accounting Characteristics in Lean Manufacturing”, International Scientific Days: 1146-1151.
TEKTÜFEKÇİ, Fatma ve SELEK, Seha (2009), “Geri Püskürtme Yöntemi ve Diğer Maliyetleme Sistemleri İle Olan İlişkisi” Süleyman Demirel Üniversitesi İktisadi ve İdari Bilimler Dergisi, 4(3), 149-174.
WARD, Yvonne ve GRAVES, Andrew (2004), “A New Cost Management&Accounting Approach For Lean Enterprises”, School of Management Working Paper Series.