BibTex RIS Kaynak Göster
Yıl 2016, Cilt: 9 Sayı: 1, 0 - 0, 10.03.2016
https://doi.org/10.18221/bujss.46164

Öz

Kaynakça

  • Akdeniz, C., (2015), “Introduction to Lean Accounting”, Intro Books, Germany.
  • Anvari, A., İsmail, Y., Hojjati, M.H., (2011), “A Study on Total Quality Management and Lean Manufacturing: Through Lean Thinking Approach”, World Applied Sciences Journal, Vol: 12, No: 9, p.1585-1596.
  • Asefeso, A., (2013), “Lean Accounting”, Book Tango Publishing, Indiana, USA.
  • Aziz, R. F. and Hafez, S. M., (2013), “Applying lean thinking in construction and performance improvement”, Alexandria Engineering Journal, Vol. 52, Issue: 4, December 2013, p.679-695.
  • Baggaley, B., (2003), “Costing by Value Stream”, Journal of Cost Management, Vol.17, No:3, May/HJune, p.24-30.
  • Begam, M.S., Swamynathan, R., Sekkizhar, J., (2013), “Current Trends on Lean Management – A Review”, International Journal of Lean Thinking, Vol. 4, Issue: 2, p.15-21.
  • Bell, S., (2005), “Lean Enterprise Systems: Using IT for Continuous Improvement”, John Wiley & Sons.
  • Bergen, M., (2015), “Google Picks Former Hyundai CEO as Its Self-Driving Car CEO”, Re-Code Website, September 13, 2015, http://recode.net/2015/09/13/google-picks-former-hyundai-ceo-as-its-self-driving-car-ceo/?_ga=1.4196723.1702074926.1454924230.
  • Birgün, S., Gülen, K. and Özkan, K., (2006), “Yalın Üretime Geçiş Sürecinde Değer Akışı Haritalama Tekniğinin Kullanılması: İmalat Sektöründe Bir Uygulama”, İstanbul Ticaret Üniversitesi Fen Bilimleri Dergisi, Vol.5, No:9, Spring-1, p.47-59.
  • Brosnahan, Jan P., (2008), “Unleash the Power of Lean Accounting”, Journal of Accountancy, Vol.206, No:1, p.60-66.
  • Carnes, K. and Scott H., (2005), “Accounting for Lean Manufacturing:Another Missed Opportunity?”, Management Accounting Quarterly, Vol 7, Issue 1, Fall: p.28-35.
  • Casas, A. M., (2011), “Total Quality Management: Quality Culture, Leadership and Motivation”, Master’s Thesis, Politecnico di Milano, p. 81.
  • Chopra, A., (2013), “Lean Accounting – An Emering Concept”, International Journal of Marketing, Financial Services & Management Research, Vol. 2, No: 8, August 2013, p.79-84.
  • Cokins, G., (2009), “Performance Management: Integrating Strategy Execution, Methodologies, Risk, and Analytics”, Wiley Publishing.
  • De Treville, S. and Antonakis, J., (2006), "Can lean production be intrinsically motivating? Contextual, configurational, and levels-of-analysis issues", Journal of Operations Management, Vol. 24, No:2, p. 99-123.
  • Dean, J.W. and Bowen, D.E., (1994), “Management theory and total quality: improving research and practice through theory development”, The Academy of Management Journal, Vol. 19, No: 3, p. 392-418.
  • Demir, V., (2008), “Yönetim Muhasebesindeki Değişim ve Değişimi Etkileyen Faktörler”,,www.denetimnet.net/UserFiles/Documents/.../YönetimMuhasebesi.pdf - , p. 1-21.
  • Dolcemascolo, D., (2006), “Improving the Extended Value Stream: Lean for the Entire Supply Chain”, Productivity Press, New York, USA.
  • Ferdousi, F. and Ahmed, A., (2009), “An Investigation of Manufacturing Performance Improvement through Lean Production: A Study on Bangladeshi Garment Firms”, International Journal of Business and Management, Vol.4, No: 9, September 2009, p.106-116.
  • Fiume, O. J., (2006), “Management Accounting for Lean Businesses”, The Wiremold Company,http://lean.mit.edu/publications/cat_view/80-laieducational-network-ednet, EdNet_Oct2006_Fiume_Mgt_Acct_for_Lean_Bus_E.pdf , p.1-29.
  • Flynn, B.B., Sakakibara, S., Schroeder, R.G., (1995), Relationship between JIT and TQM: practices and performance”, Academy of Management Journal, Vol.38, No: 5, p.1325–1360.
  • Flynn et. al., (1997), “World Class Manufacturing Project: Overview and Selected Results”, International Journal of Operations and Production Management, Vol. 17, No: 7, p.671-685.
  • Gao, S. and Low, S. P. (2014), “Lean Construction Management: The Toyota Way”, Springer, p.58.
  • Gordon, G., (2010), “Value Stream Costing as a Management Strategy for Operational Improvement”, Cost Management, Vol. 24, No:1, p.11-17.
  • Hall, R.W., (1987), “Attaining Manufacturing Excellence: Just-in-Time, Total Quality, Total People Involvement”, Dow Jones-Irwin, Homewood, IL.
  • Hanna, S., (2014), “Top 10: Lean Manufacturing Companies in the World”, June 12, 2014, Manufacturing Global Website, http://www.manufacturingglobal.com/top10/38/Top-10:-Lean-manufacturing-companies-in-the-world
  • Hoop, W. J. and Spearman, M. L., (2004), “To Pull or Not to Pull: What is the Question?”, Manufacturing & Service Operations Management, Vol. 6, No: 2.
  • Huntzinger, J. R., (2007), “Lean Cost Management: Accounting for Lean By Establishing Flow”, J. Ross Publishing, USA.
  • IMA – Institute of Management Accountants, (1996), “Statements on Management Accounting”, p.29-30.
  • Kabene, S.M., (2011), “Human Resources in Healthcare, Health Informatics and Healthcare Systems”, Medical Information Science Reference, New York, USA.
  • Karan, P.P., (2015), “Japan in the Bluegrass”, The University Press of Kentucky, p. 322.
  • Kennedy, F. A. and Widener, S.K. (2008), “A control Framework: Insights from Evidence on Lean Accounting”, Management Accounting Research, Vol. 19, p.301-323.
  • Knolmayer, G. F., Mertens, P., Zeier, A. and Dickersbach, J.T., (2009), “Supply Chain Management Based on SAP Systems: Architecture and Planning Processes, Springer, p.11-58.
  • Kocamiş, T. U., (2015), “Lean Accounting Method for Reduction in Production Costs in Companies”, International Journal of Business and Social Science, Vol. 6, No: 9, p. 6-13.
  • Krafcik, J. (1986)., “Learning from NUMMI”. IMVP Working Paper. Massachusetts Institute of Technology, Cambridge, MA.
  • Li, S., R., Ragu-Nathan, T. and Ragu-Nathan, B., (2005). ‘Development and validation of a measurement instrument for studying supply chain management practices’, Journal of Operations Management, Vol. 23, No. 6, p. 618-641.
  • Lin, W., and Qingmin, Y. (2009), “Lean Accounting Based on Lean Production”, Management and Service Science, 2009. MASS '09. International Conference, Wuhan, IEEE, p.1-4.
  • Manos, A. and Vincent, C. (2012), “The Lean Handbook: A Guide to the Bronze Certification Body of Knowledge”, ASQ Quality Press, Wisconsin, USA.
  • Maskell, B. and Baggaley, B., (2006), “Lean Accounting: What’s It All About”, Target Journal, Vol. 22, No: 1, AICPA Website, http://www.aicpa.org/InterestAreas/BusinessIndustryAndGovernment/Resources/OperationalFinanceAccounting/StrategicCostManagement/DownloadableDocuments/LeanAccountingWhatit'sallabout.pdf
  • McLachlin, R., (1997), “Management initiatives and just-in-time manufacturing”, Journal of Operations Management, Vol. 15, No: 4, p.271-292.
  • McWay, G., Kennedy, F. and Fullerton, R., (2013), “Accounting in the Lean Enterprise”, CRC Press, Taylor&Francis Group, p. 25.
  • Miller, G., Pawloski, J. and Standridge, C., (2010), “A Case Study of Lean, Sustainable Manufacturing”, Journal of Industrial Engineering and Management, Vol. 3, No: 1, p.11-32.
  • Monden, Y., (1981), “Adaptable Kanban System Helps Toyota Maintain Just-In-Time Production”. Industrial Engineering, Vol.13, No: 5, p.29–46.
  • Monden, Y., (1983), “The Toyota Production System”, Portland, USA, Productivity Press.
  • Monden, Y., (2014), “Management of Enterprise Crisis in Japan”, World Scientific Publishing.
  • Ohno, T., (1988), “The Toyota Production System: Beyond Large-Scale Production”, Portland, USA, Productivity Press.
  • Ross, J. E., (1993), “Total Quality Management: Text, Cases and Readings”, St. Lucie Press.
  • Sakakibara, S., Flynn, B. and Schroeder, R.G., (1993), “A Framework and Measurement
  • Instrument for Just-In-Time Manufacturing”, Production and Operations Management, p.177-194.
  • Shah R. and Ward, P. T., (2007), “Defining and developing measures of lean production”, Journal of Operations Management, Vol. 25, No: 4, p.785–805.
  • Sitkin S.M., Sutcliffe, K.M., and Schroeder, R.G., (1994), “Distinguishing control from learning in total quality management: a contingency perspective”, The Academy of Management Review, Vol. 19, No: 3, p. 537-564.
  • Spear, S. and Bowen, H.K., (1999), “Decoding the DNA of the Toyota Production System”, Harvard Business Review, September-October 1999 Issue.
  • Stenzel, J., (2008), “Lean Accounting: Best Practices for Sustainable Integration”, John Wiley & Sons.
  • Toyota Motor Corporation, (2016), “The Origin of the Toyota Production System”, http://www.toyota-global.com/company/vision_philosophy/toyota_production_system/origin_of_the_toyota_production_system.html
  • Way, J., (2016)., “Problems with Traditional Accounting Practices”, Chron, http://smallbusiness.chron.com/problems-traditional-accounting-practices-39533.html
  • White, J. B., (2010), “Lean (Inventory) Times for Luxury Cars”, The Wall Street Journal, http://www.wsj.com/articles/SB10001424052748703296604576005533229837672
  • Womack, J. and Jones, D., (1994), “From Lean Production to the Lean Enterprise”, Harvard Business Review, March-April 1994 Issue, https://hbr.org/1994/03/from-lean-production-to-the-lean-enterprise.
  • Womack, J. and Jones, D., (1996), “Lean Thinking - Banish Waste and Create Wealth in your Corporation”, New York: Free Press.
  • Womack, J., Jones, D., and Roos, D., (1991), “The Machine that Changed the World”, HarperCollins Publishing, USA.
  • Yükselen, C., Özkaya, N. and Molla, Y., (2014), “Case Studied: Hanging by a Thread? Go Lean”, Planet Lean, http://planet-lean.com/how-a-turkish-textiles-manufacturer-beat-competition-from-asia-using-lean-thinking.

Mathematics and Excel Based Statistical Lean Accounting Implementation on a Construction Industry Firm

Yıl 2016, Cilt: 9 Sayı: 1, 0 - 0, 10.03.2016
https://doi.org/10.18221/bujss.46164

Öz

Lean accounting and lean management are eye-catching concepts today in the highly competitive business world. Modern companies are trying hard to become leaner in order to be flexible, avoid waste, eliminate unnecessary costs and actions, decrease inventories, value customers and lower idle capacity. This research paper did run a statistical lean accounting implementation on a firm operating in the construction industry. Since the information and identity of mentioned construction industry firm is confidential, it was labeled and called as the CST Company. The study benefited from Excel software and mathematics for the statistical lean accounting implementation and 9173 records of 120 Accounts Receivable transactions belonging to CST Company were analyzed as the total universe. However, the research only considered 100 records of 120 Accounts Receivable transactions as the sample size. It was found that statistical lean accounting implementation using mathematics and Excel was very beneficial for CST Company, since the practice labeled 58 records out of 100 sample size as in attention (risky). It was determined that, these accounting receivable invoices (sums) should be monitored and investigated. Research findings are parallel to some former literature such as Womack and Jones (1994), Kocamış (2015), Cokins (2009) and Kabene (2011).

Kaynakça

  • Akdeniz, C., (2015), “Introduction to Lean Accounting”, Intro Books, Germany.
  • Anvari, A., İsmail, Y., Hojjati, M.H., (2011), “A Study on Total Quality Management and Lean Manufacturing: Through Lean Thinking Approach”, World Applied Sciences Journal, Vol: 12, No: 9, p.1585-1596.
  • Asefeso, A., (2013), “Lean Accounting”, Book Tango Publishing, Indiana, USA.
  • Aziz, R. F. and Hafez, S. M., (2013), “Applying lean thinking in construction and performance improvement”, Alexandria Engineering Journal, Vol. 52, Issue: 4, December 2013, p.679-695.
  • Baggaley, B., (2003), “Costing by Value Stream”, Journal of Cost Management, Vol.17, No:3, May/HJune, p.24-30.
  • Begam, M.S., Swamynathan, R., Sekkizhar, J., (2013), “Current Trends on Lean Management – A Review”, International Journal of Lean Thinking, Vol. 4, Issue: 2, p.15-21.
  • Bell, S., (2005), “Lean Enterprise Systems: Using IT for Continuous Improvement”, John Wiley & Sons.
  • Bergen, M., (2015), “Google Picks Former Hyundai CEO as Its Self-Driving Car CEO”, Re-Code Website, September 13, 2015, http://recode.net/2015/09/13/google-picks-former-hyundai-ceo-as-its-self-driving-car-ceo/?_ga=1.4196723.1702074926.1454924230.
  • Birgün, S., Gülen, K. and Özkan, K., (2006), “Yalın Üretime Geçiş Sürecinde Değer Akışı Haritalama Tekniğinin Kullanılması: İmalat Sektöründe Bir Uygulama”, İstanbul Ticaret Üniversitesi Fen Bilimleri Dergisi, Vol.5, No:9, Spring-1, p.47-59.
  • Brosnahan, Jan P., (2008), “Unleash the Power of Lean Accounting”, Journal of Accountancy, Vol.206, No:1, p.60-66.
  • Carnes, K. and Scott H., (2005), “Accounting for Lean Manufacturing:Another Missed Opportunity?”, Management Accounting Quarterly, Vol 7, Issue 1, Fall: p.28-35.
  • Casas, A. M., (2011), “Total Quality Management: Quality Culture, Leadership and Motivation”, Master’s Thesis, Politecnico di Milano, p. 81.
  • Chopra, A., (2013), “Lean Accounting – An Emering Concept”, International Journal of Marketing, Financial Services & Management Research, Vol. 2, No: 8, August 2013, p.79-84.
  • Cokins, G., (2009), “Performance Management: Integrating Strategy Execution, Methodologies, Risk, and Analytics”, Wiley Publishing.
  • De Treville, S. and Antonakis, J., (2006), "Can lean production be intrinsically motivating? Contextual, configurational, and levels-of-analysis issues", Journal of Operations Management, Vol. 24, No:2, p. 99-123.
  • Dean, J.W. and Bowen, D.E., (1994), “Management theory and total quality: improving research and practice through theory development”, The Academy of Management Journal, Vol. 19, No: 3, p. 392-418.
  • Demir, V., (2008), “Yönetim Muhasebesindeki Değişim ve Değişimi Etkileyen Faktörler”,,www.denetimnet.net/UserFiles/Documents/.../YönetimMuhasebesi.pdf - , p. 1-21.
  • Dolcemascolo, D., (2006), “Improving the Extended Value Stream: Lean for the Entire Supply Chain”, Productivity Press, New York, USA.
  • Ferdousi, F. and Ahmed, A., (2009), “An Investigation of Manufacturing Performance Improvement through Lean Production: A Study on Bangladeshi Garment Firms”, International Journal of Business and Management, Vol.4, No: 9, September 2009, p.106-116.
  • Fiume, O. J., (2006), “Management Accounting for Lean Businesses”, The Wiremold Company,http://lean.mit.edu/publications/cat_view/80-laieducational-network-ednet, EdNet_Oct2006_Fiume_Mgt_Acct_for_Lean_Bus_E.pdf , p.1-29.
  • Flynn, B.B., Sakakibara, S., Schroeder, R.G., (1995), Relationship between JIT and TQM: practices and performance”, Academy of Management Journal, Vol.38, No: 5, p.1325–1360.
  • Flynn et. al., (1997), “World Class Manufacturing Project: Overview and Selected Results”, International Journal of Operations and Production Management, Vol. 17, No: 7, p.671-685.
  • Gao, S. and Low, S. P. (2014), “Lean Construction Management: The Toyota Way”, Springer, p.58.
  • Gordon, G., (2010), “Value Stream Costing as a Management Strategy for Operational Improvement”, Cost Management, Vol. 24, No:1, p.11-17.
  • Hall, R.W., (1987), “Attaining Manufacturing Excellence: Just-in-Time, Total Quality, Total People Involvement”, Dow Jones-Irwin, Homewood, IL.
  • Hanna, S., (2014), “Top 10: Lean Manufacturing Companies in the World”, June 12, 2014, Manufacturing Global Website, http://www.manufacturingglobal.com/top10/38/Top-10:-Lean-manufacturing-companies-in-the-world
  • Hoop, W. J. and Spearman, M. L., (2004), “To Pull or Not to Pull: What is the Question?”, Manufacturing & Service Operations Management, Vol. 6, No: 2.
  • Huntzinger, J. R., (2007), “Lean Cost Management: Accounting for Lean By Establishing Flow”, J. Ross Publishing, USA.
  • IMA – Institute of Management Accountants, (1996), “Statements on Management Accounting”, p.29-30.
  • Kabene, S.M., (2011), “Human Resources in Healthcare, Health Informatics and Healthcare Systems”, Medical Information Science Reference, New York, USA.
  • Karan, P.P., (2015), “Japan in the Bluegrass”, The University Press of Kentucky, p. 322.
  • Kennedy, F. A. and Widener, S.K. (2008), “A control Framework: Insights from Evidence on Lean Accounting”, Management Accounting Research, Vol. 19, p.301-323.
  • Knolmayer, G. F., Mertens, P., Zeier, A. and Dickersbach, J.T., (2009), “Supply Chain Management Based on SAP Systems: Architecture and Planning Processes, Springer, p.11-58.
  • Kocamiş, T. U., (2015), “Lean Accounting Method for Reduction in Production Costs in Companies”, International Journal of Business and Social Science, Vol. 6, No: 9, p. 6-13.
  • Krafcik, J. (1986)., “Learning from NUMMI”. IMVP Working Paper. Massachusetts Institute of Technology, Cambridge, MA.
  • Li, S., R., Ragu-Nathan, T. and Ragu-Nathan, B., (2005). ‘Development and validation of a measurement instrument for studying supply chain management practices’, Journal of Operations Management, Vol. 23, No. 6, p. 618-641.
  • Lin, W., and Qingmin, Y. (2009), “Lean Accounting Based on Lean Production”, Management and Service Science, 2009. MASS '09. International Conference, Wuhan, IEEE, p.1-4.
  • Manos, A. and Vincent, C. (2012), “The Lean Handbook: A Guide to the Bronze Certification Body of Knowledge”, ASQ Quality Press, Wisconsin, USA.
  • Maskell, B. and Baggaley, B., (2006), “Lean Accounting: What’s It All About”, Target Journal, Vol. 22, No: 1, AICPA Website, http://www.aicpa.org/InterestAreas/BusinessIndustryAndGovernment/Resources/OperationalFinanceAccounting/StrategicCostManagement/DownloadableDocuments/LeanAccountingWhatit'sallabout.pdf
  • McLachlin, R., (1997), “Management initiatives and just-in-time manufacturing”, Journal of Operations Management, Vol. 15, No: 4, p.271-292.
  • McWay, G., Kennedy, F. and Fullerton, R., (2013), “Accounting in the Lean Enterprise”, CRC Press, Taylor&Francis Group, p. 25.
  • Miller, G., Pawloski, J. and Standridge, C., (2010), “A Case Study of Lean, Sustainable Manufacturing”, Journal of Industrial Engineering and Management, Vol. 3, No: 1, p.11-32.
  • Monden, Y., (1981), “Adaptable Kanban System Helps Toyota Maintain Just-In-Time Production”. Industrial Engineering, Vol.13, No: 5, p.29–46.
  • Monden, Y., (1983), “The Toyota Production System”, Portland, USA, Productivity Press.
  • Monden, Y., (2014), “Management of Enterprise Crisis in Japan”, World Scientific Publishing.
  • Ohno, T., (1988), “The Toyota Production System: Beyond Large-Scale Production”, Portland, USA, Productivity Press.
  • Ross, J. E., (1993), “Total Quality Management: Text, Cases and Readings”, St. Lucie Press.
  • Sakakibara, S., Flynn, B. and Schroeder, R.G., (1993), “A Framework and Measurement
  • Instrument for Just-In-Time Manufacturing”, Production and Operations Management, p.177-194.
  • Shah R. and Ward, P. T., (2007), “Defining and developing measures of lean production”, Journal of Operations Management, Vol. 25, No: 4, p.785–805.
  • Sitkin S.M., Sutcliffe, K.M., and Schroeder, R.G., (1994), “Distinguishing control from learning in total quality management: a contingency perspective”, The Academy of Management Review, Vol. 19, No: 3, p. 537-564.
  • Spear, S. and Bowen, H.K., (1999), “Decoding the DNA of the Toyota Production System”, Harvard Business Review, September-October 1999 Issue.
  • Stenzel, J., (2008), “Lean Accounting: Best Practices for Sustainable Integration”, John Wiley & Sons.
  • Toyota Motor Corporation, (2016), “The Origin of the Toyota Production System”, http://www.toyota-global.com/company/vision_philosophy/toyota_production_system/origin_of_the_toyota_production_system.html
  • Way, J., (2016)., “Problems with Traditional Accounting Practices”, Chron, http://smallbusiness.chron.com/problems-traditional-accounting-practices-39533.html
  • White, J. B., (2010), “Lean (Inventory) Times for Luxury Cars”, The Wall Street Journal, http://www.wsj.com/articles/SB10001424052748703296604576005533229837672
  • Womack, J. and Jones, D., (1994), “From Lean Production to the Lean Enterprise”, Harvard Business Review, March-April 1994 Issue, https://hbr.org/1994/03/from-lean-production-to-the-lean-enterprise.
  • Womack, J. and Jones, D., (1996), “Lean Thinking - Banish Waste and Create Wealth in your Corporation”, New York: Free Press.
  • Womack, J., Jones, D., and Roos, D., (1991), “The Machine that Changed the World”, HarperCollins Publishing, USA.
  • Yükselen, C., Özkaya, N. and Molla, Y., (2014), “Case Studied: Hanging by a Thread? Go Lean”, Planet Lean, http://planet-lean.com/how-a-turkish-textiles-manufacturer-beat-competition-from-asia-using-lean-thinking.
Toplam 60 adet kaynakça vardır.

Ayrıntılar

Bölüm Derleme Makale
Yazarlar

İsmail Erkan Çelik Bu kişi benim

Yayımlanma Tarihi 10 Mart 2016
Yayımlandığı Sayı Yıl 2016 Cilt: 9 Sayı: 1

Kaynak Göster

APA Çelik, İ. E. (2016). Mathematics and Excel Based Statistical Lean Accounting Implementation on a Construction Industry Firm. Beykent Üniversitesi Sosyal Bilimler Dergisi, 9(1). https://doi.org/10.18221/bujss.46164

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