Lean accounting: a structured literature review

Alves, Rafael Figueira; Neto, Júlio Vieira; Nascimento, Denise Cristina de Oliveira; Andrade, Flavio; Tortorella, Guilherme Luz; Garza‐Reyes, Jose Arturo

doi:10.1108/tqm-06-2021-0185

Cited by 2 publications

(2 citation statements)

References 65 publications

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“…A literature review is an essential aspect of academic research that provides an in-depth analysis of the existing body of work and ascertains research gaps to explore (Alves et al, 2021). During the 1980s, many great researchers like Monden, Shingo, Black, did a lot of work to redesign production systems to improve firm's performance.…”

Section: Literature Reviewmentioning

confidence: 99%

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Leanness assessment of a complex assembly line using integrated value stream mapping: a case study

Sangwa

Sangwan

2022

TQM

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PurposeThis paper proposes an integrated value stream mapping (VSM) for a complex assembly line to improve the leanness of a complex automotive component manufacturing organization.Design/methodology/approachThis study depicts the application of VSM at the case organization, where top management is concerned about the challenges of higher cycle time and lower productivity. Gemba walks were conducted to establish the concept of “walk the flow, create the flow” along the assembly line. The multi-hierarchical cross-functional team developed the current value stream map to know the “as-is” state. Then, the team analysed the current VSM and proposed the future VSM for the “to-be” state.FindingsThe integrated VSM shows different processes and work cells, various wastes, non-value-added activities, cycle time, uptime and the material and information flows for both products of the assembly line on the same map. The integrated VSM reduced cycle time, non-value-added activities, work in process inventory and improved line efficiency and production per labour hour for both the products, simultaneously.Research limitations/implicationsThe limitation of the study is that the study focussed only on the application of VSM for one complex assembly only. Future research may be conducted using the developed integrated VSM approach in other complex production environments.Practical implicationsManagers can identify and reduce system waste by incorporating the concept of integrated VSM in a complex production or assembly environment where two or more products are being manufactured/assembled with low similarity.Originality/valueThe application of VSM for assembly lines is highly challenging because of merging flows, a large number of child parts in the lines and assembly of more than one product on the same line.

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Section: Literature Reviewmentioning

confidence: 99%

Section: Literature Reviewmentioning

confidence: 99%

Leanness assessment of a complex assembly line using integrated value stream mapping: a case study

Sangwa

Sangwan

2022

TQM

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Application of Kaizen and Kaizen Costing in SMEs

Biadacz

2024

Production Engineering Archives

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The research problem revolves around an attempt to answer the questions: “Are enterprises from the SME sector interested in implementing strategic management accounting instruments, including Kaizen Costing? Is Kaizen Costing more widely used in SMEs operating in Poland?" The aim of the article is therefore to highlight the importance of Kaizen and Kaizen Costing and to draw attention to how much support these solutions can be for SMEs in the current social, economic, and environmental conditions. The article presents the results of surveys conducted in this regard. The accomplishment of the established objective of the work required conducting a review of the literature on the subject and presenting conclusions from previous own research in the above respect. The method of participant observation, critical analysis and synthesis was used in the study. According to the research results, there is little interest in these instruments in large enterprises, however, in medium-sized enterprises, the interest and degree of application of Kaizen and Kaizen Costing is negligible. The research results indicate the need for further development and broadening the dialogue on the usability and benefits which enterprises, in particular SMEs, may derive from the introduction of such innovative solutions.

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Lean accounting: a structured literature review

Cited by 2 publications

References 65 publications

Leanness assessment of a complex assembly line using integrated value stream mapping: a case study

Leanness assessment of a complex assembly line using integrated value stream mapping: a case study

Application of Kaizen and Kaizen Costing in SMEs

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