Detalhes bibliográficos
| Autor(a) principal: |
Rosa, Ana Cristina Raposo |
| Data de Publicação: |
2013 |
| Outros Autores: |
Machado, Maria João Cardoso Vieira |
| Tipo de documento: |
Artigo
|
| Idioma: |
eng |
| Título da fonte: |
Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
| Texto Completo: |
https://tmstudies.net/index.php/ectms/article/view/474
|
Resumo: |
The aim of this study is to perform a literature review on lean management philosophy, identifying its main points and checking compatibility between this philosophy and management accounting models, considered by the theory as more suitable. This paper’s more specific goals are the following: to identify which product valuation methods, and which performance assessment methods are more suitable for use with lean philosophy. For this purpose we reviewed scientific articles, related with lean accounting and published up to January of 2011. The results obtained allow us to conclude that regarding product valuation only value stream costing follows all lean principles. Product valuation using activity-based costing does not agree with the lean management goals. Performance assessment must be focused on three points: work cell, value streams, and visual management. Lean philosophy researchers are critical regarding Balanced Scorecard, but they are not however explicit about the incompatibilities between both philosophies. |