LEAN ACCOUNTING: SUATU ALTERNATIF TEKNIK AKUNTANSI MANAJEMEN DALAM INDUSTRI MANUFAKTUR [JURNAL]

ABSTRAK
Manufacturing techniques have been developed to embrace the
aims of continuous improvement. Continuous improvement would lead
companies to win business competition. One technique that gains more
and more followers is lean manufacturing. Lean manufacturing has
two main purposes, which are eliminating wastes and creating values
to customers. It focuses on customer values, value stream, production
flows, demand-pull, and perfection. Lean accounting is needed to
support and encourage the development of lean manufacturing, for
instances in product costing system, external reporting, and other
decision making processes that need accounting data.

Keywords: lean manufacturing, lean accounting, value stream.

Download : PDF

---

Share : Facebook Twitter Google+ Digg

Jika Anda menyukai Artikel di blog ini, Silahkan klik disini untuk berlangganan gratis via email, Anda akan mendapat kiriman artikel setiap ada artikel yang terbit di Our Akuntansi