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Journals / Uluslararası İktisadi ve İdari İncelemeler Dergisi / 2013 / Sayı: 10

Lean performance measures and a research on accounting departments of lean manufacturing firms

Yalın performans ölçüleri ve yalın üretim uygulayan işletmelerin muhasebe bölümlerinde bir araştırma

Funda ÖZÇELİK
Pages
103–126
DOI
—
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AI Summary & Key Takeaways

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

And new performance measurement system, which measure on-time delivery, product quality and customer satisfaction is needed to develop, were also agreed upon.

📌 3 Key Takeaways

🎯
Objective & Hypothesis:Global competition conditions force companies to be better than their competitors in terms of service quality, flexibility, individual products and quick response.
📊
Key Findings & Data:Companies competing on nonfinancial factors, need information about how well they operate in these areas.
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Conclusion & Impact:And new performance measurement system, which measure on-time delivery, product quality and customer satisfaction is needed to develop, were also agreed upon.
🔬Design:Survey & Empirical Study
📍Scope:Comprehensive Sample
⚙️Variables:Domain Parameters

Abstract

Global competition conditions force companies to be better than their competitors in terms of service quality, flexibility, individual products and quick response. Companies competing on nonfinancial factors, need information about how well they operate in these areas. In this study, lean performance measures proposed for lean manufacturing firms are summarized and results of survey about opinions of lean manufacturing firms’ accounting departments on performance measures are given. According to the survey, accounting departments were found to be consensus in; performance measures should be simple, easy to understand and implement; presented timely in a visual way. And new performance measurement system, which measure on-time delivery, product quality and customer satisfaction is needed to develop, were also agreed upon.

Özet

Küresel rekabet kosulları isletmeleri hizmetin kalitesi, esneklik, kisisel talebe göre uyarlanmıs ürünler ve hızlı cevap verebilme açısından rakiplerinden daha iyi olmaya zorlamaktadır. Finansal olmayan faktörlere dayanarak rekabet eden isletmelerin, bu alanlarda ne kadar iyi faaliyet gösterdikleri ile ilgili bilgiye ihtiyaçları vardır. Çalısmada, yalın üretim uygulayan isletmeler için önerilen yalın performans ölçüleri özetlenmekte ve yalın üretim uygulayan isletmelerin muhasebe bölümlerinin performans ölçülerine yönelik görüsleri üzerine yapılan arastırmanın sonuçlarına yer verilmektedir. Arastırmanın sonuçlarına göre muhasebe bölümlerinin performans ölçülerinin; basit olması, anlasılmasının ve uygulamasının kolay olması, zamanında görsel bir sekilde sunulması gerektigi; zamanında teslimi, ürün kalitesini ve müsteri tatminini ölçen yeni bir performans ölçüm sistemi gelistirilmesi gerektigi konularında fikir birligi içinde oldukları görülmüstür.

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Cite This Article

ÖZÇELİK, F. (2013). Lean performance measures and a research on accounting departments of lean manufacturing firms. Uluslararası İktisadi ve İdari İncelemeler Dergisi, Sayı: 10, 103–126. https://ajindex.com/articles/322463

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