Using ABC costing method with in a KPI- based framework to a Lean transformation of a Greek Public Company

Michail Angelopoulos and Yannis Pollalis

MPRA Paper from University Library of Munich, Germany

Abstract: This research paper deals with the investigation, whether from the results of the implementation of the ABC costing method to a public company, a suitable KPI framework can be created so that it functions as a useful tool which will contribute to the company‟s transition to a lean function. The subject of accurate measurement cost for the transition of a traditional Public Company to a lean Company has received little attention within management costing, since little empirical research has been performed on this subject. It seems that the reluctance to change an entrenched traditional costing system is fed by a lack of empirical evidence of the value the change may bring (Fullerton and Kennedy 2009). The aim of the study is thus to contribute to the overall knowledge on Lean thinking.

Keywords: ABC; KPIs; costing systems; performance metrics (search for similar items in EconPapers)
JEL-codes: L00 L11 L25 M11 (search for similar items in EconPapers)
Date: 2017-06-01
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