VALUE STREAM COST ANALYSIS IN THE ROMANIAN FOOTWEAR INDUSTRY

Dimi Ofileanu

9 citations0/0 files storedRePEc: Research Papers in Economics

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Quality and Supply Management Accounting and Organizational Management Management and Optimization Techniques

Abstract

Once the Lean philosophy is developed and implemented to all levels in a company, a new accounting system appears: Lean accounting. Value Stream Cost Analysis is the main and the most powerful instrument of Lean accounting. Because of the fact that VSCA allows us to identify the company’s performance at the proper time, we can rapidly intervene to make the adjustments needed. The Romanian footwear industry is competitive worldwide (14th place in the top of exporters), but in order to improve, it has to rapidly react to clients’ expectations. In the case where the companies have a production system based on Lean philosophy, the implementation of VSCA does nothing but improve the obtained results. This article presents a case study of VSCA application in footwear industry.

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2007Why do we need lean accounting and how does it work?2011A comparative analysis of management accounting systems' impact on lean implementation 2017Accounting in the Lean Enterprise 2011Practical Lean Accounting: A Proven System for Measuring and Managing the Lean Enterprise, Second Edition

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