DYNA JOURNAL ENGINEERING

Key words:

Lean Accounting, Fabricación esbelta o ajustada, Gestión de Costes, Lean Accounting, Lean Manufacturing, Cost Management.

Article type:

ARTICULO DE INVESTIGACION / RESEARCH ARTICLE

Section:

VARIOUS

This paper presents a methodology to carry
out the accounts in a lean manufacturing
environment, wich is called lean accounting.
There is a need to use a new methodology
when a company has implemented lean
manufacturing and it is evidenced since
traditional accounting systems are unable to
reflect all the costing improvements which
the lean manufacturing systems produce. It
is not only that; they do not reflect the
improvements but they also lead to
decisions which are contradictory with the
lean principles. In lean manufacturing
products with similar flow are grouped in
the value stream through flexible
manufacturing cells instead of organising
manufacturing production through
functional departments Many researchers
and experts propose the same way to
manage the costs in lean enviroments.
Brian Maskell & Bruce Baggaley have
developed a tool for this purposel, the Value
Stream Costing to help companies in
computing the production cost when their
lean manufacturing methods have reached
a state in an enough mature level.
• Key words: Lean Accounting, Lean
Manufacturing, Cost Management.