YALIN ÜRETİM YÖNETİMİ VE FİNANSAL PERFORMANS ARASINDAKİ İLİŞKİ

Yıl 2016, ICAFR 16 Özel Sayısı, 63 - 71, 01.10.2016

Akif Emiroğlu

Öz

This study intends to examine the relationship between lean manufacturing management and financial performance. Lean manufacturing management is one of the most important tools that companies used to develop their performances. In this study, lean manufacturing includes Total Productive Maintenance TPM , Group Technology to enhance the flow of product GT , Employee Involvement in Problem Solving EMP , statistical process control to monitor quality, just in time production methods JIT . Financial performance divided in two different groups such as operation and business financial performance. Business Performans comprises return in equtiy ROE , sales growth SG , and stock return SR . On the other side, Operation Financial Performance includes asset productivity, employee productivity, gross margin ratio, and cycle time. The findings showed that lean manufacturing management had positive effect on operation and business financial performance. It is hoped that this study can provide an academic source for both academicians and managers due to investigate the relationship between lean manufacturing management and financial performance

Anahtar Kelimeler

Lean Manufacturing Management, Financial Performance, Financial Performance Measures

YALIN ÜRETİM YÖNETİMİ VE FİNANSAL PERFORMANS ARASINDAKİ İLİŞKİ

Öz

Bu çalışmanın amacı Yalın Üretim Yönetimi YÜY ve finansal performans FP arasındaki ilişkiyi incelemektir. YÜY şirketlerinin performanslarını geliştirmek için kullanılan en önemli araçlardan biridir. Bu çalışma YÜY, Toplam Üretken Bakım TÜB , ürün akışını artırmak için Grup Teknolojisi GT , Problem Çözmede Çalışanların Katılımı EMP , kaliteyi izleyebilmek için İstatistiksel Proses Kontrolu, Tam Zamanlı Üretim yöntemleri JIT kavramlarını içermektedir. Finansal performans, işletme ve iş finansal performansı gibi iki farklı gruba ayrılmaktadır. İş Finansal Performansı; özkaynak kârlılığı ROE , satış büyümesi SG ve hisse senedi getirisinden SR ibarettir. Diğer taraftan Operasyonel Finansal Performans; varlık verimliliği, çalışan verimliliği, brüt marj oranı ve devir süresini içermektedir. Bulgular YÜY’nin, çalışma ve iş finansal performansı üzerinde olumlu etkiye sahip olduğunu göstermiştir. Çalışmanın akademisyen ve yöneticiler için YÜY ve FP arasındaki ilişkiyi araştırmada yarar sağlayabileceği umulmaktadır.

Anahtar Kelimeler

Yalın Üretim Yönetimi, Finansal Performans, Finansal

Kaynakça

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