The Adoption of Lean Manufacturing to Improve Performance a Comparative Study Adidas and Nike

• Autor(a) principal: Silva, Roberta Cristina da
• Data de Publicação: 2019
• Outros Autores: Silva, Tatiane Moraes da, Santos, Fernando de Almeida, Robles Junior, Antonio
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: CAFI (São Paulo)
• Texto Completo: https://revistas.pucsp.br/index.php/CAFI/article/view/40912

This article is about the Lean Manufacturing concept. The current reality presents highly competitive markets and the incessant search of improvement of performance by the managers aiming at better profit margins and reduction of wastes. Such practices result in lower costs and better return on business. The delimitation of the study occurred by choosing two companies that occupy prominent positions in the sporting goods sector: Nike and Adidas. A comparative analysis between such companies, since there is the adoption of lean manufacturing only in Nike. The analysis with the financial statements of both companies showed better efficiency for the company with lean culture. Therefore, this article demonstrates positive results through the adoption of Lean Manufacturing in Lean Accounting as options and guidelines for the reduction of waste and better operational performance that result in better monetary outcomes for the organizations that decide to adopt lean manufacturing, the implementation of new business practices. Keywords: Lean thinking. Lean manufacturing. Accounting lean.