Lean Manufacturing e Lean Accounting Cost: um enfoque no real desempenho em empresas de capital aberto na BOVESPA
Autor(a) principal: | |
---|---|
Data de Publicação: | 2016 |
Tipo de documento: | Dissertação |
Idioma: | por |
Título da fonte: | Biblioteca Digital de Teses e Dissertações da PUC_SP |
Texto Completo: | https://tede2.pucsp.br/handle/handle/19574 |
Resumo: | This study and reaserch have targeted a field much explored nowadays, Lean Accounting through of the companies that implemented the filosofy of the Lean manufacturing.The Companies inside this dynamic enviroment, no predictible and competitive had looking for adopting strategies targeting their own survival and being diferent.In this way, new production Technologies and accounting control have been necessary.Lean accounting can be understood as a set of management accounting tools adapted and structured with models of specific decision to supply the decision process where They are adopting or adopted the values and the principles of the Lean Production.Considering these concepts we can definy the following question for this reasearch:With the implementations of this process of the production and the Lean accounting Cost, have the Brazilian companies obtained a good result in decreasing the level of available inventories? Did the Brazilian Companies really could delivery order from exclusively order from the clients, order – production – delivery? Did the Gross margins of the products and net income reflect te high financial investments in trainning that justified the spent time in this changing culture of work? Other question from this work to be considered is if the companies had improved and set their internal accounting system for given right support in this Lean Manufacturing. We should recognize the existence of a new Field of knowledge rising from renewed enterprising practices in managment accounting. In this direction those new practices need of future development and new evidences for the future, as well new systems e collecting of new results |
id |
PUC_SP-1_2ca41081a64b7aed1fa431422786de69 |
---|---|
oai_identifier_str |
oai:repositorio.pucsp.br:handle/19574 |
network_acronym_str |
PUC_SP-1 |
network_name_str |
Biblioteca Digital de Teses e Dissertações da PUC_SP |
repository_id_str |
|
spelling |
Santos, Neusa Maria Bastos FernandesTeixeira, Hipólito Francisco2017-01-10T11:25:22Z2016-12-08Teixeira, Hipólito Francisco. Lean Manufacturing e Lean Accounting Cost: um enfoque no real desempenho em empresas de capital aberto na BOVESPA. 2016. 76 f. Dissertação (Mestrado em Ciências Contábeis e Atuariais) - Programa de Estudos Pós-Graduados em Ciências Contábeis e Atuariais, Pontifícia Universidade Católica de São Paulo, São Paulo, 2016.https://tede2.pucsp.br/handle/handle/19574This study and reaserch have targeted a field much explored nowadays, Lean Accounting through of the companies that implemented the filosofy of the Lean manufacturing.The Companies inside this dynamic enviroment, no predictible and competitive had looking for adopting strategies targeting their own survival and being diferent.In this way, new production Technologies and accounting control have been necessary.Lean accounting can be understood as a set of management accounting tools adapted and structured with models of specific decision to supply the decision process where They are adopting or adopted the values and the principles of the Lean Production.Considering these concepts we can definy the following question for this reasearch:With the implementations of this process of the production and the Lean accounting Cost, have the Brazilian companies obtained a good result in decreasing the level of available inventories? Did the Brazilian Companies really could delivery order from exclusively order from the clients, order – production – delivery? Did the Gross margins of the products and net income reflect te high financial investments in trainning that justified the spent time in this changing culture of work? Other question from this work to be considered is if the companies had improved and set their internal accounting system for given right support in this Lean Manufacturing. We should recognize the existence of a new Field of knowledge rising from renewed enterprising practices in managment accounting. In this direction those new practices need of future development and new evidences for the future, as well new systems e collecting of new resultsEsta pesquisa teve por alvo o campo de estudo denominado Lean Accounting (LA) aplicado as empresas que adotam os procedimentos de Produção Enxuta (PE). As empresas neste ambiente competitivo e muito imprevisivel têm procuradoadotar decisões e procedimentos voltadosa valorizar sua própria continuidade e diferencial para se expor perante ao mercado. Neste sentido novas tecnologias de produção e controles contábeis são necessários. Lean Accounting (LA) ou Contabilidade Lean ou “enxuta” pode ser entendida como um conjunto de ferramentas de contabilidade gerêncial adaptadas e estruturadas com modelos de decisão específicos para suprir o processo decisório de empresas que estão adotando os princípios e valores da produção lean ou “enxuta”.Considerando estas premissas definimos algumas paridades e medições para a questão central desta pesquisa, com a implementação dos processos de produção e a contabilidade de custos Lean, averiguando se a empresa brasileira obteve resultados de performance quanto a efetiva diminuição de estoques disponíveis e bem como a teoria puxada dos clientes.Dentro destes parametros serão averiguado os resultados de produtos e lucros auferidos se realmente refletiram os altos investimentos financeiros e no tempo dispendido em treinamentos justificando esta mudança extrema de Cultura.Outra questão, fruto deste trabalho a ser e analisado, é se a empresa brasileira em questão adequou os controles contábeis para dar suporte ao Lean Manufacturing. Neste caso observou-se que após 5 anos de adoção da produção enxuta, as empresas implementaram ferramentas, práticas e técnicas de Lean Accounting em graus variados. Neste sentido deve-se reconhecer a existência de um campo novo de conhecimento emergindo de práticas empresariais renovadoras em Contabilidade Gerencialapplication/pdfhttp://tede2.pucsp.br/tede/retrieve/40752/Hip%c3%b3lito%20Francisco%20Teixeira.pdf.jpgporPontifícia Universidade Católica de São PauloPrograma de Estudos Pós-Graduados em Ciências Contábeis e AtuariaisPUC-SPBrasilFaculdade de Economia, Administração, Contábeis e AtuariaisProdução LeanContabilidade de custos LeanFluxo de valorLean ManufacturingLean Accounting CostStream ValueCNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEISLean Manufacturing e Lean Accounting Cost: um enfoque no real desempenho em empresas de capital aberto na BOVESPAinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/masterThesisinfo:eu-repo/semantics/openAccessreponame:Biblioteca Digital de Teses e Dissertações da PUC_SPinstname:Pontifícia Universidade Católica de São Paulo (PUC-SP)instacron:PUC_SPTEXTHipólito Francisco Teixeira.pdf.txtHipólito Francisco Teixeira.pdf.txtExtracted texttext/plain150005https://repositorio.pucsp.br/xmlui/bitstream/handle/19574/4/Hip%c3%b3lito%20Francisco%20Teixeira.pdf.txt4b1df549c64e668bb4d55b9ab5650e0cMD54LICENSElicense.txtlicense.txttext/plain; charset=utf-82165https://repositorio.pucsp.br/xmlui/bitstream/handle/19574/1/license.txtbd3efa91386c1718a7f26a329fdcb468MD51ORIGINALHipólito Francisco Teixeira.pdfHipólito Francisco Teixeira.pdfapplication/pdf832071https://repositorio.pucsp.br/xmlui/bitstream/handle/19574/2/Hip%c3%b3lito%20Francisco%20Teixeira.pdf3ab1fe2813b92844c74427d5f5e814e6MD52THUMBNAILHipólito Francisco Teixeira.pdf.jpgHipólito Francisco Teixeira.pdf.jpgGenerated Thumbnailimage/jpeg1943https://repositorio.pucsp.br/xmlui/bitstream/handle/19574/3/Hip%c3%b3lito%20Francisco%20Teixeira.pdf.jpgcc73c4c239a4c332d642ba1e7c7a9fb2MD53handle/195742022-04-28 18:04:38.088oai:repositorio.pucsp.br: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Biblioteca Digital de Teses e Dissertaçõeshttps://sapientia.pucsp.br/https://sapientia.pucsp.br/oai/requestbngkatende@pucsp.br||rapassi@pucsp.bropendoar:2022-04-28T21:04:38Biblioteca Digital de Teses e Dissertações da PUC_SP - Pontifícia Universidade Católica de São Paulo (PUC-SP)false |
dc.title.por.fl_str_mv |
Lean Manufacturing e Lean Accounting Cost: um enfoque no real desempenho em empresas de capital aberto na BOVESPA |
title |
Lean Manufacturing e Lean Accounting Cost: um enfoque no real desempenho em empresas de capital aberto na BOVESPA |
spellingShingle |
Lean Manufacturing e Lean Accounting Cost: um enfoque no real desempenho em empresas de capital aberto na BOVESPA Teixeira, Hipólito Francisco Produção Lean Contabilidade de custos Lean Fluxo de valor Lean Manufacturing Lean Accounting Cost Stream Value CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS |
title_short |
Lean Manufacturing e Lean Accounting Cost: um enfoque no real desempenho em empresas de capital aberto na BOVESPA |
title_full |
Lean Manufacturing e Lean Accounting Cost: um enfoque no real desempenho em empresas de capital aberto na BOVESPA |
title_fullStr |
Lean Manufacturing e Lean Accounting Cost: um enfoque no real desempenho em empresas de capital aberto na BOVESPA |
title_full_unstemmed |
Lean Manufacturing e Lean Accounting Cost: um enfoque no real desempenho em empresas de capital aberto na BOVESPA |
title_sort |
Lean Manufacturing e Lean Accounting Cost: um enfoque no real desempenho em empresas de capital aberto na BOVESPA |
author |
Teixeira, Hipólito Francisco |
author_facet |
Teixeira, Hipólito Francisco |
author_role |
author |
dc.contributor.advisor1.fl_str_mv |
Santos, Neusa Maria Bastos Fernandes |
dc.contributor.author.fl_str_mv |
Teixeira, Hipólito Francisco |
contributor_str_mv |
Santos, Neusa Maria Bastos Fernandes |
dc.subject.por.fl_str_mv |
Produção Lean Contabilidade de custos Lean Fluxo de valor |
topic |
Produção Lean Contabilidade de custos Lean Fluxo de valor Lean Manufacturing Lean Accounting Cost Stream Value CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS |
dc.subject.eng.fl_str_mv |
Lean Manufacturing Lean Accounting Cost Stream Value |
dc.subject.cnpq.fl_str_mv |
CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS |
description |
This study and reaserch have targeted a field much explored nowadays, Lean Accounting through of the companies that implemented the filosofy of the Lean manufacturing.The Companies inside this dynamic enviroment, no predictible and competitive had looking for adopting strategies targeting their own survival and being diferent.In this way, new production Technologies and accounting control have been necessary.Lean accounting can be understood as a set of management accounting tools adapted and structured with models of specific decision to supply the decision process where They are adopting or adopted the values and the principles of the Lean Production.Considering these concepts we can definy the following question for this reasearch:With the implementations of this process of the production and the Lean accounting Cost, have the Brazilian companies obtained a good result in decreasing the level of available inventories? Did the Brazilian Companies really could delivery order from exclusively order from the clients, order – production – delivery? Did the Gross margins of the products and net income reflect te high financial investments in trainning that justified the spent time in this changing culture of work? Other question from this work to be considered is if the companies had improved and set their internal accounting system for given right support in this Lean Manufacturing. We should recognize the existence of a new Field of knowledge rising from renewed enterprising practices in managment accounting. In this direction those new practices need of future development and new evidences for the future, as well new systems e collecting of new results |
publishDate |
2016 |
dc.date.issued.fl_str_mv |
2016-12-08 |
dc.date.accessioned.fl_str_mv |
2017-01-10T11:25:22Z |
dc.type.status.fl_str_mv |
info:eu-repo/semantics/publishedVersion |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/masterThesis |
format |
masterThesis |
status_str |
publishedVersion |
dc.identifier.citation.fl_str_mv |
Teixeira, Hipólito Francisco. Lean Manufacturing e Lean Accounting Cost: um enfoque no real desempenho em empresas de capital aberto na BOVESPA. 2016. 76 f. Dissertação (Mestrado em Ciências Contábeis e Atuariais) - Programa de Estudos Pós-Graduados em Ciências Contábeis e Atuariais, Pontifícia Universidade Católica de São Paulo, São Paulo, 2016. |
dc.identifier.uri.fl_str_mv |
https://tede2.pucsp.br/handle/handle/19574 |
identifier_str_mv |
Teixeira, Hipólito Francisco. Lean Manufacturing e Lean Accounting Cost: um enfoque no real desempenho em empresas de capital aberto na BOVESPA. 2016. 76 f. Dissertação (Mestrado em Ciências Contábeis e Atuariais) - Programa de Estudos Pós-Graduados em Ciências Contábeis e Atuariais, Pontifícia Universidade Católica de São Paulo, São Paulo, 2016. |
url |
https://tede2.pucsp.br/handle/handle/19574 |
dc.language.iso.fl_str_mv |
por |
language |
por |
dc.rights.driver.fl_str_mv |
info:eu-repo/semantics/openAccess |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf |
dc.publisher.none.fl_str_mv |
Pontifícia Universidade Católica de São Paulo |
dc.publisher.program.fl_str_mv |
Programa de Estudos Pós-Graduados em Ciências Contábeis e Atuariais |
dc.publisher.initials.fl_str_mv |
PUC-SP |
dc.publisher.country.fl_str_mv |
Brasil |
dc.publisher.department.fl_str_mv |
Faculdade de Economia, Administração, Contábeis e Atuariais |
publisher.none.fl_str_mv |
Pontifícia Universidade Católica de São Paulo |
dc.source.none.fl_str_mv |
reponame:Biblioteca Digital de Teses e Dissertações da PUC_SP instname:Pontifícia Universidade Católica de São Paulo (PUC-SP) instacron:PUC_SP |
instname_str |
Pontifícia Universidade Católica de São Paulo (PUC-SP) |
instacron_str |
PUC_SP |
institution |
PUC_SP |
reponame_str |
Biblioteca Digital de Teses e Dissertações da PUC_SP |
collection |
Biblioteca Digital de Teses e Dissertações da PUC_SP |
bitstream.url.fl_str_mv |
https://repositorio.pucsp.br/xmlui/bitstream/handle/19574/4/Hip%c3%b3lito%20Francisco%20Teixeira.pdf.txt https://repositorio.pucsp.br/xmlui/bitstream/handle/19574/1/license.txt https://repositorio.pucsp.br/xmlui/bitstream/handle/19574/2/Hip%c3%b3lito%20Francisco%20Teixeira.pdf https://repositorio.pucsp.br/xmlui/bitstream/handle/19574/3/Hip%c3%b3lito%20Francisco%20Teixeira.pdf.jpg |
bitstream.checksum.fl_str_mv |
4b1df549c64e668bb4d55b9ab5650e0c bd3efa91386c1718a7f26a329fdcb468 3ab1fe2813b92844c74427d5f5e814e6 cc73c4c239a4c332d642ba1e7c7a9fb2 |
bitstream.checksumAlgorithm.fl_str_mv |
MD5 MD5 MD5 MD5 |
repository.name.fl_str_mv |
Biblioteca Digital de Teses e Dissertações da PUC_SP - Pontifícia Universidade Católica de São Paulo (PUC-SP) |
repository.mail.fl_str_mv |
bngkatende@pucsp.br||rapassi@pucsp.br |
_version_ |
1799796140291391488 |