Öz
Üretimleri sırasında her mamulün kendine ait bir değer akışı vardır. Değer akışı yeni bir mamulün tasarlanmasından başlar, satış sonrası destekle biter. Değer akışı boyunca israfı belirlemek kolay bir görev değildir. Fazla üretim, stok tutma, hareket, bekleme, nakliye, fazla işleme ve mamulde bozukluklar değer akışı boyunca değerle ilgili analizleri etkileyecektir. Dikkat edilmesi gereken ise müşteri beklentilerini tam olarak karşılayacak istikrarlı değeri elde etmek için israfı sistematik olarak belirlemektir. Yeni üretim felsefeleri işin doğasını değiştirerek israfı büyük merceklerle aramaktadırlar. Bu nedenle muhasebe de paradigmasını kaydırarak değer akışlarında israfın bulunmasına yardımcı olabilir. Bu makale, değer akışının tamamını ve ilişkili analizleri etkileyen israfın muhasebe tarafından nasıl belirlenebileceğine ilişkin yazında yer alan bilgilerden oluşan derleme ve incelemedir.
Anahtar Kelimeler
Kaynakça
- Baggaley, B.L. (2003a), “Value Stream Management for Lean Companies”, Journal of Cost Management, March/April, Vol.17, No.2, pp. 23- 27.
- Baggaley, B.L. (2003b), “Costing by Value Stream”, Journal of Cost Management, May/June, Vol.17, No.3, pp. 24-30.
- Brosnahan, J.P. (2008), Unleash the Power of Lean Accounting, Journal of Accountancy, July, Vol.206, No.1, pg.60.
- DeLuzio, M. C. (2006), “Accounting for Lean”, Manufacturing Engineering, December, Vol.137, No. 6, pp.83-89.
- Guan, L., D.R.Hansen and M.M.Mowen (2009), Cost Management, 6thed., USA, South-Western CENGAGE Learning.
- Hale, R. and D. Kubiak (2007), “Waste’s final foothold: Uncovering the hidden muda of potential”, Industrial Engineer, August, pp.36-38.
- Kennedy, F.A. and J. Huntzinger (2005), Lean Accounting: Measuring and Managing The Value Stream, Cost Management, Sep/Oct, Vol.19, No.5, pp.31- 38.
- Kennedy, F.A. and P.C. Brewer (2005), Lean Accounting: What’s It All About?, Strategic Finance, November, pp.27-34.
- Kroll, K. M. (2004), “The Lowdown on Lean Accounting”, Journal of Accountancy, July.
- Melton, T. (2005), “The Benefits of Lean Manufacturing: What Lean Thinking has to Offer the Process Industries”, Chemical Engineering Research and Design, 83(A6), pp.662-673.
- Woehrle, S.L and L. Abou-Shady (2010), Using Dynamic Value Stream Mapping And Lean Accounting Box Scores, American Journal of Business Education, August, Vol.3, No.8, pg.67.
Öz
Actually, every product has its own value stream during its manufacturing process. It begins with “designing a new product” and ends with “after-sale supports”. Encountering waste along value stream is not easy task. Overproduction, inventory, motion, waiting, transportations, over-processing and defects will affect the analysis about value along value streams. Important point is to determine waste systematic in order to get a perfect stable value which suits customer expectations. New manufacturing philosophies change the business nature and seek waste with bigger lens, because of that, Accounting shifted its paradigm and can help to determine waste in a value stream. This article compiles and analyzes the literature to show how accounting helps to find waste, which affects the entire value stream and analysis about it.
Anahtar Kelimeler
Kaynakça
- Baggaley, B.L. (2003a), “Value Stream Management for Lean Companies”, Journal of Cost Management, March/April, Vol.17, No.2, pp. 23- 27.
- Baggaley, B.L. (2003b), “Costing by Value Stream”, Journal of Cost Management, May/June, Vol.17, No.3, pp. 24-30.
- Brosnahan, J.P. (2008), Unleash the Power of Lean Accounting, Journal of Accountancy, July, Vol.206, No.1, pg.60.
- DeLuzio, M. C. (2006), “Accounting for Lean”, Manufacturing Engineering, December, Vol.137, No. 6, pp.83-89.
- Guan, L., D.R.Hansen and M.M.Mowen (2009), Cost Management, 6thed., USA, South-Western CENGAGE Learning.
- Hale, R. and D. Kubiak (2007), “Waste’s final foothold: Uncovering the hidden muda of potential”, Industrial Engineer, August, pp.36-38.
- Kennedy, F.A. and J. Huntzinger (2005), Lean Accounting: Measuring and Managing The Value Stream, Cost Management, Sep/Oct, Vol.19, No.5, pp.31- 38.
- Kennedy, F.A. and P.C. Brewer (2005), Lean Accounting: What’s It All About?, Strategic Finance, November, pp.27-34.
- Kroll, K. M. (2004), “The Lowdown on Lean Accounting”, Journal of Accountancy, July.
- Melton, T. (2005), “The Benefits of Lean Manufacturing: What Lean Thinking has to Offer the Process Industries”, Chemical Engineering Research and Design, 83(A6), pp.662-673.
- Woehrle, S.L and L. Abou-Shady (2010), Using Dynamic Value Stream Mapping And Lean Accounting Box Scores, American Journal of Business Education, August, Vol.3, No.8, pg.67.
Ayrıntılar
| Diğer ID | JA38DK78VS |
|---|---|
| Bölüm | Makaleler |
| Yazarlar | |
| Yayımlanma Tarihi | 25 Temmuz 2016 |
| Yayımlandığı Sayı | Yıl 2010 Cilt: 25 Sayı: 1 - Cilt: 25 Sayı: 1 |