O alinhamento entre a contabilidade gerencial e a manufatura enxuta: estudo de casos multiplos em empresas brasileiras
Autor(a) principal: | |
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Data de Publicação: | 2019 |
Tipo de documento: | Dissertação |
Idioma: | por |
Título da fonte: | Repositório Institucional da UFSCAR |
Texto Completo: | https://repositorio.ufscar.br/handle/ufscar/11410 |
Resumo: | Lean thinking has proposed gains by reducing waste and failure and by intensifying continuous improvement. In this context, the Lean Accounting has emerged so that the accounting information could be aligned with the new type of production system. Some tools have been created, such as the Value Stream Costing, which enables to view the costs that are directly related and add value to the product. Based on a systematic literature review, it could be verified that there is a paucity of empirical research that presents prescriptive guidelines for applying accounting tools and practices aligned with lean manufacturing. The study herein aims at assessing the level of alignment between the management accounting systems in Brazilian companies and lean manufacturing practices. A systematic literature review was conducted in order to follow up on the theme's current state of art and to establish the constructs and dimensions for alignment. In addition, two descriptive case studies were conducted, in organizations that already have a certain maturity in the terms of application of lean manufacturing, in order to extract empirical characteristics that make it possible to measure the alignment between accounting and lean manufacturing. This research will contribute to the academic environment, filling the literature gap regarding the subject, and also to the organizational context, in which companies should know the available tools and pursue to align the entire accountingfinancial system in order to facilitate management and decision-making in business. |
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Fontenelle, Amanda OliveiraSagawa, Juliana Keikohttp://lattes.cnpq.br/6549481623896786http://lattes.cnpq.br/6864885347234750741ece6c-14b2-4004-84e7-e0a9bd8f96762019-05-13T18:44:01Z2019-05-13T18:44:01Z2019-03-08FONTENELLE, Amanda Oliveira. O alinhamento entre a contabilidade gerencial e a manufatura enxuta: estudo de casos multiplos em empresas brasileiras. 2019. Dissertação (Mestrado em Engenharia de Produção) – Universidade Federal de São Carlos, São Carlos, 2019. Disponível em: https://repositorio.ufscar.br/handle/ufscar/11410.https://repositorio.ufscar.br/handle/ufscar/11410Lean thinking has proposed gains by reducing waste and failure and by intensifying continuous improvement. In this context, the Lean Accounting has emerged so that the accounting information could be aligned with the new type of production system. Some tools have been created, such as the Value Stream Costing, which enables to view the costs that are directly related and add value to the product. Based on a systematic literature review, it could be verified that there is a paucity of empirical research that presents prescriptive guidelines for applying accounting tools and practices aligned with lean manufacturing. The study herein aims at assessing the level of alignment between the management accounting systems in Brazilian companies and lean manufacturing practices. A systematic literature review was conducted in order to follow up on the theme's current state of art and to establish the constructs and dimensions for alignment. In addition, two descriptive case studies were conducted, in organizations that already have a certain maturity in the terms of application of lean manufacturing, in order to extract empirical characteristics that make it possible to measure the alignment between accounting and lean manufacturing. This research will contribute to the academic environment, filling the literature gap regarding the subject, and also to the organizational context, in which companies should know the available tools and pursue to align the entire accountingfinancial system in order to facilitate management and decision-making in business.pensamento enxuto propôs ganhos através da redução de desperdícios e falhas e da intensificação da melhoria contínua. Neste contexto, surgiu a Contabilidade Enxuta, para que as informações contábeis fossem alinhadas ao novo tipo de sistema de produção. Algumas ferramentas foram criadas, tal como o Custeio por Fluxo de Valor, que permite uma visão dos custos diretamente relacionados e que agregam valor ao produto. Com base em análise bibliográfica sistemática, pôde-se constatar que não há muitas pesquisas empíricas que permitam a definição de diretrizes prescritivas para aplicação de ferramentas e práticas de contabilidade alinhadas à manufatura enxuta. O objetivo do presente trabalho é avaliar o grau de alinhamento entre os sistemas contábeis gerenciais em empresas brasileiras e as práticas da manufatura enxuta. Uma revisão bibliográfica sistemática foi realizada, para acompanhar o estado da arte atual do tema e para estabelecer quais os constructos e dimensões necessários para o alinhamento. Além disso, foram realizados dois estudos de caso de caráter descritivo, em organizações com maturidade na aplicação da manufatura enxuta, para se buscar extrair características empíricas que possibilitem medir o alinhamento entre a contabilidade e a manufatura enxuta. Esta pesquisa contribuirá para o meio acadêmico, preenchendo a lacuna existente na literatura a respeito do tema, e também para o contexto organizacional, no qual as empresas devem conhecer as ferramentas disponíveis e buscar alinhar todo o sistema contábil-financeiro a fim de facilitar o gerenciamento e a tomada de decisões no negócio.Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES)porUniversidade Federal de São CarlosCâmpus São CarlosPrograma de Pós-Graduação em Engenharia de Produção - PPGEPUFSCarContabilidade enxutaAlinhamentoCusteio de fluxo de valorGestão de operaçõesLean accountingAlignmentValue stream costingOperations managementCIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::ADMINISTRACAO DE EMPRESAS::ADMINISTRACAO DA PRODUCAOO alinhamento entre a contabilidade gerencial e a manufatura enxuta: estudo de casos multiplos em empresas brasileirasThe alignment between management accounting and lean manufacturing: multiple case study in brazilian companiesinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/masterThesisOnline58666000-4737-4548-8255-d71e811aa82cinfo:eu-repo/semantics/openAccessreponame:Repositório Institucional da UFSCARinstname:Universidade Federal de São Carlos (UFSCAR)instacron:UFSCARORIGINALDissertação - Amanda Fontenelle.pdfDissertação - Amanda Fontenelle.pdfapplication/pdf3541294https://repositorio.ufscar.br/bitstream/ufscar/11410/3/Disserta%c3%a7%c3%a3o%20-%20Amanda%20Fontenelle.pdf86a798251bc16a02fdcd3ec54b733ca5MD53LICENSElicense.txtlicense.txttext/plain; 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dc.title.por.fl_str_mv |
O alinhamento entre a contabilidade gerencial e a manufatura enxuta: estudo de casos multiplos em empresas brasileiras |
dc.title.alternative.eng.fl_str_mv |
The alignment between management accounting and lean manufacturing: multiple case study in brazilian companies |
title |
O alinhamento entre a contabilidade gerencial e a manufatura enxuta: estudo de casos multiplos em empresas brasileiras |
spellingShingle |
O alinhamento entre a contabilidade gerencial e a manufatura enxuta: estudo de casos multiplos em empresas brasileiras Fontenelle, Amanda Oliveira Contabilidade enxuta Alinhamento Custeio de fluxo de valor Gestão de operações Lean accounting Alignment Value stream costing Operations management CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::ADMINISTRACAO DE EMPRESAS::ADMINISTRACAO DA PRODUCAO |
title_short |
O alinhamento entre a contabilidade gerencial e a manufatura enxuta: estudo de casos multiplos em empresas brasileiras |
title_full |
O alinhamento entre a contabilidade gerencial e a manufatura enxuta: estudo de casos multiplos em empresas brasileiras |
title_fullStr |
O alinhamento entre a contabilidade gerencial e a manufatura enxuta: estudo de casos multiplos em empresas brasileiras |
title_full_unstemmed |
O alinhamento entre a contabilidade gerencial e a manufatura enxuta: estudo de casos multiplos em empresas brasileiras |
title_sort |
O alinhamento entre a contabilidade gerencial e a manufatura enxuta: estudo de casos multiplos em empresas brasileiras |
author |
Fontenelle, Amanda Oliveira |
author_facet |
Fontenelle, Amanda Oliveira |
author_role |
author |
dc.contributor.authorlattes.por.fl_str_mv |
http://lattes.cnpq.br/6864885347234750 |
dc.contributor.author.fl_str_mv |
Fontenelle, Amanda Oliveira |
dc.contributor.advisor1.fl_str_mv |
Sagawa, Juliana Keiko |
dc.contributor.advisor1Lattes.fl_str_mv |
http://lattes.cnpq.br/6549481623896786 |
dc.contributor.authorID.fl_str_mv |
741ece6c-14b2-4004-84e7-e0a9bd8f9676 |
contributor_str_mv |
Sagawa, Juliana Keiko |
dc.subject.por.fl_str_mv |
Contabilidade enxuta Alinhamento Custeio de fluxo de valor Gestão de operações |
topic |
Contabilidade enxuta Alinhamento Custeio de fluxo de valor Gestão de operações Lean accounting Alignment Value stream costing Operations management CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::ADMINISTRACAO DE EMPRESAS::ADMINISTRACAO DA PRODUCAO |
dc.subject.eng.fl_str_mv |
Lean accounting Alignment Value stream costing Operations management |
dc.subject.cnpq.fl_str_mv |
CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::ADMINISTRACAO DE EMPRESAS::ADMINISTRACAO DA PRODUCAO |
description |
Lean thinking has proposed gains by reducing waste and failure and by intensifying continuous improvement. In this context, the Lean Accounting has emerged so that the accounting information could be aligned with the new type of production system. Some tools have been created, such as the Value Stream Costing, which enables to view the costs that are directly related and add value to the product. Based on a systematic literature review, it could be verified that there is a paucity of empirical research that presents prescriptive guidelines for applying accounting tools and practices aligned with lean manufacturing. The study herein aims at assessing the level of alignment between the management accounting systems in Brazilian companies and lean manufacturing practices. A systematic literature review was conducted in order to follow up on the theme's current state of art and to establish the constructs and dimensions for alignment. In addition, two descriptive case studies were conducted, in organizations that already have a certain maturity in the terms of application of lean manufacturing, in order to extract empirical characteristics that make it possible to measure the alignment between accounting and lean manufacturing. This research will contribute to the academic environment, filling the literature gap regarding the subject, and also to the organizational context, in which companies should know the available tools and pursue to align the entire accountingfinancial system in order to facilitate management and decision-making in business. |
publishDate |
2019 |
dc.date.accessioned.fl_str_mv |
2019-05-13T18:44:01Z |
dc.date.available.fl_str_mv |
2019-05-13T18:44:01Z |
dc.date.issued.fl_str_mv |
2019-03-08 |
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 |
FONTENELLE, Amanda Oliveira. O alinhamento entre a contabilidade gerencial e a manufatura enxuta: estudo de casos multiplos em empresas brasileiras. 2019. Dissertação (Mestrado em Engenharia de Produção) – Universidade Federal de São Carlos, São Carlos, 2019. Disponível em: https://repositorio.ufscar.br/handle/ufscar/11410. |
dc.identifier.uri.fl_str_mv |
https://repositorio.ufscar.br/handle/ufscar/11410 |
identifier_str_mv |
FONTENELLE, Amanda Oliveira. O alinhamento entre a contabilidade gerencial e a manufatura enxuta: estudo de casos multiplos em empresas brasileiras. 2019. Dissertação (Mestrado em Engenharia de Produção) – Universidade Federal de São Carlos, São Carlos, 2019. Disponível em: https://repositorio.ufscar.br/handle/ufscar/11410. |
url |
https://repositorio.ufscar.br/handle/ufscar/11410 |
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openAccess |
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Universidade Federal de São Carlos Câmpus São Carlos |
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Programa de Pós-Graduação em Engenharia de Produção - PPGEP |
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UFSCar |
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Universidade Federal de São Carlos Câmpus São Carlos |
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