Financial Consequences from Implementing Lean Manufacturing with the Support of Non-Financial Management Accounting Practices

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Publisher :
ISBN 13 :
Total Pages : 48 pages
Book Rating : 4.:/5 (129 download)

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Book Synopsis Financial Consequences from Implementing Lean Manufacturing with the Support of Non-Financial Management Accounting Practices by : Rosemary Fullerton

Download or read book Financial Consequences from Implementing Lean Manufacturing with the Support of Non-Financial Management Accounting Practices written by Rosemary Fullerton and published by . This book was released on 2006 with total page 48 pages. Available in PDF, EPUB and Kindle. Book excerpt: In the last 30 years, many U.S. firms have adopted lean manufacturing strategies. Despite evidence of substantial variation in firms' success with JIT, TQM, and other lean strategies, relatively few studies have examined management accounting practices as a potential source of such variation. Using structural equation modeling, this study examines two advanced management accounting practices - benchmarking and the use of non-financial manufacturing performance measures - as potential mediators of financial performance in lean manufacturing environments. Consistent with the view that firms' management accounting systems must fit their operational strategies, our structural model indicates that lean strategies' financial performance effects are enhanced when non-financial manufacturing performance measures and benchmarking are included in a firm's management accounting system.

Lean Accounting

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Publisher :
ISBN 13 : 9780978976019
Total Pages : 166 pages
Book Rating : 4.9/5 (76 download)

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Book Synopsis Lean Accounting by : Brian H. Maskell

Download or read book Lean Accounting written by Brian H. Maskell and published by . This book was released on 2007-09 with total page 166 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Lean Manufacturing, Non-Financial Performance Measures, and Financial Performance

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Publisher :
ISBN 13 :
Total Pages : 0 pages
Book Rating : 4.:/5 (137 download)

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Book Synopsis Lean Manufacturing, Non-Financial Performance Measures, and Financial Performance by : Rosemary Fullerton

Download or read book Lean Manufacturing, Non-Financial Performance Measures, and Financial Performance written by Rosemary Fullerton and published by . This book was released on 2008 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: In the last 30 years, many U.S. firms have adopted lean manufacturing strategies. Despite evidence of variation in firms' success with lean strategies, few studies have examined firms' management accounting systems (MAS) as a potential source of the variation. This study uses structural equation modeling to examine whether one MAS component - the use of non-financial manufacturing performance (NFMP) measures - mediates the relationship between lean manufacturing and financial performance. Consistent with the view that firms' MAS must fit their operational strategies, the results indicate that lean strategies' financial performance effects are indeed mediated through the utilization of NFMP measures. The study also reports confirming results from regression-based tests examining the mediating role of the use of NFMP measures in the lean manufacturing/financial performance relationship.

Financial Models and Tools for Managing Lean Manufacturing

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Publisher : CRC Press
ISBN 13 : 1420013777
Total Pages : 222 pages
Book Rating : 4.4/5 (2 download)

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Book Synopsis Financial Models and Tools for Managing Lean Manufacturing by : David Meade

Download or read book Financial Models and Tools for Managing Lean Manufacturing written by David Meade and published by CRC Press. This book was released on 2006-08-15 with total page 222 pages. Available in PDF, EPUB and Kindle. Book excerpt: The effect Lean Manufacturing programs have on profit and loss statements during the early months of their implementation often causes them to be viewed as failures. The length of time it will take traditional financial reports to reflect lean manufacturing improvements depends upon how poorly the operation was doing in terms of inventory managemen

Practical Lean Accounting

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Publisher : CRC Press
ISBN 13 : 1439817170
Total Pages : 475 pages
Book Rating : 4.4/5 (398 download)

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Book Synopsis Practical Lean Accounting by : Brian H. Maskell

Download or read book Practical Lean Accounting written by Brian H. Maskell and published by CRC Press. This book was released on 2017-07-27 with total page 475 pages. Available in PDF, EPUB and Kindle. Book excerpt: The methods and concepts presented in the bestselling first edition revolutionized the approach to the management and control of Lean companies. Enhanced with extensive end-of-chapter exercises and a CD-ROM with Lean accounting tools, the second edition of this preeminent practitioner‘s guide is now suitable for classroom use. Practical Lean Accoun

Advances in Management Accounting

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Publisher : Emerald Group Publishing
ISBN 13 : 1800436289
Total Pages : 184 pages
Book Rating : 4.8/5 (4 download)

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Book Synopsis Advances in Management Accounting by : Chris Akroyd

Download or read book Advances in Management Accounting written by Chris Akroyd and published by Emerald Group Publishing. This book was released on 2021-10-28 with total page 184 pages. Available in PDF, EPUB and Kindle. Book excerpt: Advances in Management Accounting is a publication of quality applied research in management accounting. The journal’s purpose is to publish thought-provoking articles that advance knowledge in the management accounting discipline and are of interest to both academics and practitioners.

Non-Financial Performance Measurement and Management Practices in Manufacturing Firms

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Publisher : JAI Press Incorporated
ISBN 13 : 9780762314034
Total Pages : 366 pages
Book Rating : 4.3/5 (14 download)

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Book Synopsis Non-Financial Performance Measurement and Management Practices in Manufacturing Firms by : Ahmed B. Abdel-Maksoud

Download or read book Non-Financial Performance Measurement and Management Practices in Manufacturing Firms written by Ahmed B. Abdel-Maksoud and published by JAI Press Incorporated. This book was released on 2007-08-02 with total page 366 pages. Available in PDF, EPUB and Kindle. Book excerpt: Provides a framework for exploring the relationships between the measurement of non-financial performance at the shop-floor of manufacturing firms across four different countries (UK, Italy, Japan, and Canada) and a range of twenty-eight contingent factors incorporating technological, managerial, organisational and environmental factors.

Lean Accounting

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Publisher : John Wiley & Sons
ISBN 13 : 0470173750
Total Pages : 392 pages
Book Rating : 4.4/5 (71 download)

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Book Synopsis Lean Accounting by : Joe Stenzel

Download or read book Lean Accounting written by Joe Stenzel and published by John Wiley & Sons. This book was released on 2008-05-13 with total page 392 pages. Available in PDF, EPUB and Kindle. Book excerpt: Praise for Lean Accounting Best Practices for Sustainable Integration "Anyone involved in a lean transformation inevitably bumps up against the vagaries of the accounting systems that reward overproduction and waste and seem to punish true improvement. We wonder what would happen if the accountants actually came to the production floor and witnessed firsthand the havoc created by their systems. This volume gathers together some of the best thinkers to take a critical look at traditional cost accounting and defines a path forward to 'lean accounting.'" —Jeff Liker, Professor of Industrial and Operations Engineering, University of Michigan "Joe Stenzel has put together a timely compendium of writings from thought leaders in lean accounting. The viewpoints in this fine book are diverse and yet proclaim a consistent message: that conventional management accounting is broken--and here is how to fix it." —Richard J. Schonberger, President, Schonberger & Associates "If you are serious about understanding and implementing Lean Accounting in conjunction with your Lean Enterprise journey, this book will illuminate the specific techniques, but more importantly, will explain the cultural changes that are a prerequisite for success." —Jerry Solomon, Vice President of Operations, Hunt Valley, for MarquipWardUnited, a division of Barry-Wehmiller Companies, Inc. Insights and strategies from the most experienced lean accounting and performance measurement?practitioners in America Learn how to integrate the proven lean methodologies embedded in the Toyota Production System with Lean Accounting: Best Practices for Sustainable Integration. In this comprehensive guide, leading accounting and performance measurement practitioners analyze the current business climate and provide CFOs and accounting/finance personnel with step-by-step guidelines to seamlessly and successfully integrate sustainable, lean accounting principles within their enterprise. Be a lean success story with Lean Accounting.

Management Accounting

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Publisher : Elsevier
ISBN 13 : 0750680423
Total Pages : 637 pages
Book Rating : 4.7/5 (56 download)

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Book Synopsis Management Accounting by : Paul M. Collier

Download or read book Management Accounting written by Paul M. Collier and published by Elsevier. This book was released on 2006 with total page 637 pages. Available in PDF, EPUB and Kindle. Book excerpt: The 2007 edition of CIMA's Official Learning Systems has been written in conjunction with the Examiner to fully reflect what could be tested in the exam. Updated to incorporate legislative and syllabus changes, the 2007 Study Systems provide complete study material for the May and November 2007 exams. The new edition maintains the popular loose-leaf format and contains: * practice questions throughout * complete revision section * topic summaries * recommended reading articles from a range of journals * May 2006 Q & A's * The official study systems are the only study materials endorsed by CIMA * Updated to reflect changes in the syllabus and written by the Examiner and CIMA faculty * Complete integrated package incorporating syllabus guidance, full text, recommended articles, revision guides and extensive question practice

Lean Cost Management

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Publisher : J. Ross Publishing
ISBN 13 : 9781932159516
Total Pages : 352 pages
Book Rating : 4.1/5 (595 download)

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Book Synopsis Lean Cost Management by : James R. Huntzinger

Download or read book Lean Cost Management written by James R. Huntzinger and published by J. Ross Publishing. This book was released on 2007-05-15 with total page 352 pages. Available in PDF, EPUB and Kindle. Book excerpt: This practical and informative text demonstrates the importance of the relationship between a physically lean enterprise and accounting. It argues that to have continued success in an increasingly competitive marketplace, businesses must streamline both their physical operations and accounting methods.

Lean Management Beyond Manufacturing

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Publisher : Springer
ISBN 13 : 331917410X
Total Pages : 300 pages
Book Rating : 4.3/5 (191 download)

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Book Synopsis Lean Management Beyond Manufacturing by : Sanjay Bhasin

Download or read book Lean Management Beyond Manufacturing written by Sanjay Bhasin and published by Springer. This book was released on 2015-04-20 with total page 300 pages. Available in PDF, EPUB and Kindle. Book excerpt: Exploring Lean manufacturing in a holistic manner, this book helps organizations to implement Lean principles successfully by offering theoretical, empirical and practical knowledge. It empirically demonstrates how a successful Lean initiative can improve organizational efficiency, and incorporates valuable primary research to substantiate findings. It argues that Lean principles need to be applied throughout the value chain in order to be successful , and suggests that these tools need to be aligned with culture and change management. Chapters examine issues including Lean cultures, impediments to Lean, Lean and performance measurement, and the impact of Lean. Viewing Lean as a never-ending journey, this book provides a valuable resource to practising Lean managers, and specialist researchers and students, and also offers an important reference for organizations embarking on their Lean voyage.

CIMA Official Learning System Performance Strategy

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Publisher : Elsevier
ISBN 13 : 1856177955
Total Pages : 559 pages
Book Rating : 4.8/5 (561 download)

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Book Synopsis CIMA Official Learning System Performance Strategy by : Paul M. Collier

Download or read book CIMA Official Learning System Performance Strategy written by Paul M. Collier and published by Elsevier. This book was released on 2009-07-28 with total page 559 pages. Available in PDF, EPUB and Kindle. Book excerpt: CIMA Official Learning Systems are the only textbooks recommended by CIMA as core reading. Written by the CIMA examiners, markers and lecturers, they specifically prepare students to pass the CIMA exams first time. Fully updated to reflect the 2010 syllabus, they are crammed with features to reinforce learning, including: - step by step coverage directly linked to CIMA's learning outcomes - fully revised examples and case studies - extensive question practice to test knowledge and understanding - integrated readings to increase understanding of key theory - colour used throughout to aid navigation * The Official Learning systems are the only study materials endorsed by CIMA * Key sections written by former examiners for the most accurate, up-to-date guidance towards exam success * Complete integrated package incorporating syllabus guidance, full text, recommended articles, revision guides and extensive question practice

Management Accounting, 4th Edition

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Publisher : John Wiley & Sons
ISBN 13 : 0730369382
Total Pages : 755 pages
Book Rating : 4.7/5 (33 download)

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Book Synopsis Management Accounting, 4th Edition by : Leslie G. Eldenburg

Download or read book Management Accounting, 4th Edition written by Leslie G. Eldenburg and published by John Wiley & Sons. This book was released on 2020-01-21 with total page 755 pages. Available in PDF, EPUB and Kindle. Book excerpt: Eldenburg’s fourth edition of Management Accounting combines the basic technical issues associated with cost management, management accounting and control with more recent and emerging themes and issues. Management accounting is a compulsory element of the accounting major, and this text is written to cover the content typically taught in the two management accounting units offered in most accounting programs. The Management Accounting interactive e-text features a range of instructional media content designed to provide students with an engaging learning experience. This includes case videos, interactive problems and questions with immediate feedback. Eldenburg’s unique resource can also form the basis of a blended learning solution for lecturers.

השנים הראשונות בתולדות ירושלים

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Publisher :
ISBN 13 :
Total Pages : 10 pages
Book Rating : 4.:/5 (712 download)

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Book Synopsis השנים הראשונות בתולדות ירושלים by : רמי יזראל

Download or read book השנים הראשונות בתולדות ירושלים written by רמי יזראל and published by . This book was released on 2005 with total page 10 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Handbook of Management Accounting Research

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Publisher : Elsevier
ISBN 13 : 008046887X
Total Pages : 561 pages
Book Rating : 4.0/5 (84 download)

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Book Synopsis Handbook of Management Accounting Research by : Christopher S. Chapman

Download or read book Handbook of Management Accounting Research written by Christopher S. Chapman and published by Elsevier. This book was released on 2006-12-08 with total page 561 pages. Available in PDF, EPUB and Kindle. Book excerpt: Volume one of the Handbooks of Management Accounting Research sets the context for both Handbooks, with three chapters outlining the historical development of management accounting as a discipline and as a practice in three broad geographic settings. The bulk of the first volume then draws together a series of contributions that analyse the scholarly literature in terms of distinct intellectual and theoretical social science perspectives. The volume includes a chapter which looks at work informed by psychology as a base discipline. The volume also includes a set of chapters that seek to evaluate and explain issues of research method for the different approaches to research found within management accounting. Special pricing available if purchased as a set with Volume 2. Documents the scholarly management accounting literature Publishing both in print, and online through Science Direct International in scope

Manufacturing Techniques for Materials

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Publisher : CRC Press
ISBN 13 : 1351597183
Total Pages : 1091 pages
Book Rating : 4.3/5 (515 download)

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Book Synopsis Manufacturing Techniques for Materials by : T.S. Srivatsan

Download or read book Manufacturing Techniques for Materials written by T.S. Srivatsan and published by CRC Press. This book was released on 2018-04-09 with total page 1091 pages. Available in PDF, EPUB and Kindle. Book excerpt: Manufacturing Techniques for Materials: Engineering and Engineered provides a cohesive and comprehensive overview of the following: (i) prevailing and emerging trends, (ii) emerging developments and related technology, and (iii) potential for the commercialization of techniques specific to manufacturing of materials. The first half of the book provides the interested reader with detailed chapters specific to the manufacturing of emerging materials, such as additive manufacturing, with a valued emphasis on the science, technology, and potentially viable practices specific to the manufacturing technique used. This section also attempts to discuss in a lucid and easily understandable manner the specific advantages and limitations of each technique and goes on to highlight all of the potentially viable and emerging technological applications. The second half of this archival volume focuses on a wide spectrum of conventional techniques currently available and being used in the manufacturing of both materials and resultant products. Manufacturing Techniques for Materials is an invaluable tool for a cross-section of readers including engineers, researchers, technologists, students at both the graduate level and undergraduate level, and even entrepreneurs.

The Lean Handbook

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Publisher : Quality Press
ISBN 13 : 0873898230
Total Pages : 357 pages
Book Rating : 4.8/5 (738 download)

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Book Synopsis The Lean Handbook by : Anthony Manos

Download or read book The Lean Handbook written by Anthony Manos and published by Quality Press. This book was released on 2010-11-19 with total page 357 pages. Available in PDF, EPUB and Kindle. Book excerpt: This handbook’s intention is to gather into a single reference the information related to the joint lean certification program of SME, AME, The Shingo Prize, and ASQ. This book will enhance your understanding of the certification’s Body of Knowledge (BOK) as a whole and give you a more holistic look at lean. This comprehensive handbook covers all the topics included in the BOK: cultural enablers, continuous process improvement, consistent lean enterprise culture, and business results. Written by a team of lean experts with years of experience in the field, it will be indispensible to anyone interested in implementing and sustaining a lean initiative. The book is written, by design, at the Bronze Level for certification knowledge. This means that the weightings used in the Lean BOK for the Bronze Certification were considered for the depth and breadth of material considered for each rubric. By addressing the Lean BOK at the Bronze Level, this book provides a basic understanding of the lean principles, systems, and tools at a tactical level to drive improvements with measureable results. Material from several lean practitioners with differing backgrounds and experience has been gathered to create this handbook, which serves as an ideal starting point for practitioners who want both a holistic view of lean in general and also specifically the BOK of this groundbreaking joint certification program.