An accounting system to support process improvements: Transition to lean accounting

From the last two decades of the 20th Century on, many companies have adopted production strategies that could be termed “lean manufacturing”. Lean team leaders state that traditional costing systems fail to properly assess their operational improvements and therefore ask for new...

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Bibliographic Details
Main Authors: Patxi Ruiz de Arbulo-López, Jordi Fortuny-Santos
Format: Article
Language:English
Published: OmniaScience 2010-12-01
Series:Journal of Industrial Engineering and Management
Subjects:
Online Access:http://www.jiem.org/index.php/jiem/article/view/177