Yalın Üretim Ortamına Uygun Maliyet Sistemi Seçimi

Öz

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.

Anahtar Kelimeler

• Lean manufacturing system, value stream costing, costing systems

Yalın Üretim Ortamına Uygun Maliyet Sistemi Seçimi

Öz

Küresel rekabet koşullarında başarılı olabilmek için yalın üretim sistemini benimseyen işletmelerin sayısı her geçen gün artmaktadır. Yalın üretim sistemini benimseyen işletmeler için geleneksel maliyet yönetim sistemleri ihtiyaç duyulan bilgileri üretmede yetersiz kalmaktadır. Yalın üretim uygulayan işletmelerin değer akışlarına göre örgütlenmelerine uygun olan değer akış maliyetleme sistemi, yalın işletmelerin amacına daha iyi hizmet etmektedir. Bu çalışmada değer akış maliyetleme sistemi tanıtılarak, yalın üretim ortamlarına uygun bir maliyet sisteminin seçimi yapılacaktır.

Anahtar Kelimeler

• Yalın üretim sistemi, değer akış maliyetleme, maliyetleme sistemleri

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