Management Accounting in a Lean Environment
Riccardo Silvi,
Monica Bartolini and
Franco Visani
Chapter 3 in Best Practices in Management Accounting, 2012, pp 33-51 from Palgrave Macmillan
Abstract:
Abstract Lean production methods were pioneered by Toyota in Japan (Toyota Production System). Thereafter, Lean Thinking (Ohno, 1988; Womack et al., 1990; Womack and Jones, 1996) distilled the essence of the lean approach into some key principles and extended them beyond automotive production to any company or organisation, in any industry, in any country, thanks to its positive effects on process improvement, productivity, waste reduction, quality management etc.
Keywords: Management Account; Harvard Business School; Lean Management; Total Variable Cost; Toyota Production System (search for similar items in EconPapers)
Date: 2012
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Persistent link: https://EconPapers.repec.org/RePEc:pal:palchp:978-0-230-36155-3_3
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DOI: 10.1057/9780230361553_3
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