The Impact of Lean Productıon on Cost and Business Performance

Yıl 2024, Cilt: 16 Sayı: 30, 256 - 264, 30.05.2024

Ahmet Çetindaş

https://doi.org/10.20990/kilisiibfakademik.1441505

Öz

Purpose: The aim of this study is to investigate the effect of lean production on costs and firm performance and cost on firm perdormance in industrial companies.
Design/Methodology: The population of this study consists of manufacturers operating in Gaziantep Organized Industrial Zone. A survey was applied to the managers of the companies in the population and a total of 127 data were collected. Exploratory factor analysis, reliability analysis and confirmatory factor analysis were applied to determine the construct validity and reliability of the scales. The hypotheses of the research were analyzed with structural equation model.
Findings: Analysis results showed that lean production affects cost but not firm performance.
Limitations: The sample is limited only to industrial companies operating in Gaziantep organized industry. The scope of the variables used in the research is limited to the statements validated in factor analysis.
Originality/Value: In previous studies, the relationship between lean production, cost and performance has been examined separately. What makes this study unique is that it examines the effects of lean production on cost and firm performance simultaneously. In addition, while previous studies mostly examined the effect on operational performance, this study involves company performance from a financial perspective..

Anahtar Kelimeler

Lean Manufacturing, Firm Performance, Cost, Industrial Companies, Structural Equation Model

Yalın Üretimin Maliyetler ve Firma Performansı Üzerine Etkisi

Öz

Amaç: Bu çalışmanın amacı, sanayi firmalarında yalın üretimin maliyetlere ve firma performansına etkisini maliyetlerin ise firma performansına etkisini araştırmaktır. .
Tasarım/Yöntem: Bu çalışmanın ana kütlesini Gaziantep Organize Sanayi bölgesinde faaliyette bulunan üreticiler oluşturmaktadır. Ana kütle içerisinde bulunan firmaların yöneticilerine anket formu uygulanmış ve toplamda 127 veri toplanmıştır. Ölçeklerin yapı geçerliliğini ve güvenirliğini belirlemek amacıyla keşfedici faktör analizi, güvenirlik analizi ve doğrulayıcı faktör analizi uygulanmıştır. Araştırmanın hipotezleri yapısal eşitlik modeli ile analiz edilmiştir.
Bulgular: Analiz sonuçları; yalın üretimin maliyeti etkilediğini ancak firma performansını etkilemediğini göstermiştir.
Sınırlılıklar: Örneklemin sadece Gaziantep organize sanayide faaliyet gösteren sanayi firmaları ile sınırlıdır. Araştırmada kullanılan değişkenlerin kapsamı faktör analizinde geçerlenen ifadeler ile sınırlıdır.
Özgünlük/Değer: Önceki çalışmalarda yalın üretim, maliyet ve performans ilişkisini ayrı ayrı incelenmiştir. Bu çalışmayı özgün kılan yalın üretimin maliyet ve firma performansına aynı anda etkisini incelemiş olmasıdır. Ayrıca önceki çalışmalar daha çok operasyonel performans üzerine etkisini incelerken bu çalışmada firma performansı finansal bir bakış açısı içermektedir.

Anahtar Kelimeler

Yalın Üretim, Firma Performansı, Maliyet, Sanayi Firmaları, Yapısal Eşitlik Modeli

Kaynakça

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