Enhancement of the competitiveness and the financial capability of a manufacturing process through a new value stream mapping approach

Soltani, Mohyiddine; Aouag, Hichem; Mouss, Mohammed Djamel

doi:10.1504/ijpqm.2020.106399

Cited by 1 publication

(1 citation statement)

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“…The recent pandemic of COVID-19, which affected the global economic and business environment, requires organisations to restructure their business strategy to sustain financial performance and remain competitive in the business market (Soltani et al, 2020). Hence, improving the quality of the manufacturing system while reducing waste and defects and improving the operating system within the processes to sustain the business performance (Malik, 2016).…”

Section: Introductionmentioning

confidence: 99%

Quantitative Analysis of Six Sigma, Lean, Lean Six Sigma and Lean Accounting

Hamid,

Habidin

2023

European Proceedings of Finance and Economics

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This study aims to analyse previous studies on Six Sigma, lean, Lean Six Sigma, and lean accounting as four main quality improvement practices and management frameworks of a lean organisation. This paper builds on past literature by undertaking a quantitative analysis of four business quality improvement practices in business. This study also reveals research gaps and areas of interest for future research agendas in a more comprehensive lean framework. A literature study was undertaken to gather data and information from academic journal articles. Despite a relatively large number of research findings on Six Sigma, lean, Lean Six Sigma, and lean accounting, this study discovered that they are limited to a few sectors namely, healthcare, manufacturing, and automotive industry or sector, and critical success factors as main focus have been addressed mainly by Lean Six Sigma studies. It was also shown that there is still a significant discrepancy among researchers in writing these business improvement practices, and it is noted that implementing lean accounting is a radical change to an organisation's accounting, control and measurement system.

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Section: Introductionmentioning

confidence: 99%