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Journals / Yönetim ve Ekonomi: Celal Bayar Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi / 2013 / Cilt: 20 - Sayı: 1

Yalın Üretim Ortamına Uygun Maliyet Sistemi Seçimi

Funda ÖZÇELİK
Pages
47–58
Publication Date
2013-03-01
DOI
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AI Summary & Key Takeaways

AI Insight
⚡ TL;DR(Too Long; Didn't Read)

In this study value stream costing introduced and selection of costing system for lean manufacturing environments will be done.

📌 3 Key Takeaways

🎯
Objective & Hypothesis:To be successful in global competition, the number of firms adopted lean manufacturing systems are increasing every day.
📊
Key Findings & Data:Traditional cost management systems is insufficient to produce the information needed for businesses adopting lean manufacturing system.
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Conclusion & Impact:In this study value stream costing introduced and selection of costing system for lean manufacturing environments will be done.
🔬Design:Research Article
📍Scope:Comprehensive Sample
⚙️Variables:Yalın üretim sistemi · değer akış maliyetleme · maliyetleme sistemleri

Abstract

To be successful in global competition, the number of firms adopted lean manufacturing systems are increasing every day. Traditional cost management systems is insufficient to produce the information needed for businesses adopting lean manufacturing system. Value stream costing system, appropriate for lean manufacturing enterprises’s value stream organization, better serves the purpose of lean enterprises. In this study value stream costing introduced and selection of costing system for lean manufacturing environments will be done.

Özet

Küresel rekabet koşullarında başarılı olabilmek için yalın üretim sistemini benimseyen işletmelerin sayısı her geçen gün artmaktadır. Yalın üretim sistemini benimseyen işletmeler için geleneksel maliyet yönetim sistemleri ihtiyaç duyulan bilgileri üretmede yetersiz kalmaktadır. Yalın üretim uygulayan işletmelerin değer akışlarına göre örgütlenmelerine uygun olan değer akış maliyetleme sistemi, yalın işletmelerin amacına daha iyi hizmet etmektedir. Bu çalışmada değer akış maliyetleme sistemi tanıtılarak, yalın üretim ortamlarına uygun bir maliyet sisteminin seçimi yapılacaktır.

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Cite This Article

ÖZÇELİK, F. (2013). Yalın Üretim Ortamına Uygun Maliyet Sistemi Seçimi. Yönetim ve Ekonomi: Celal Bayar Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, Cilt: 20 - Sayı: 1, 47–58. https://ajindex.com/articles/15436

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