Activity-Based Costing (ABC) has been popular since the 1980s because it prevents cost distortions and provides a process view which traditional cost accounting cannot provide. Activity-Based Costing is based on a “flow view” in production theory in that ABC adopts two-staged costing, i.e., resources are assigned to activities and activities are assigned to cost objects. Lean construction comes...

this article discusses the use of value stream mapping(vsm) in a make-to-order production environment. according to this tool, apractical study carried out about the way of implementation of leanmanufacturing in a commercial printing company in an action research basis. theaim of using vsm as a drawing tool of current value stream is to investigatethe ways of process improvement and reducing wa...

value stream mapping because of being able to understand process bottlenecks, as one of the most common tools for analyzing, identifying and eliminating various losses in operational and support processes are used. on the other hand, inventory management, precise control entry and exit of goods, accurate and timely information about the inventories status and planning, reduce product maintenanc...

lean manufacturing is a systematic approach to identifying and eliminating wastes (non-value added activities) through continuous improvement by conveying the product at the pull of the customer in pursuit of production. in a more basic term, more value with less work. since lean manufacturing eliminates many of the problems associated with poor production scheduling and line balancing, lean ma...

Competitive advantage can be seen as the superiority of some market participants to properly use resources and utilize key competencies deliver greater value than competitors, without compromising product quality functionality. In that sense, accounting, especially management successfully responds managers’ needs for information will their adequate support in strategy implementation. Lean conce...

The purpose of this paper is to investigate the effect of the interactive and diagnostic use of management control systems on the adoption and success of contemporary management accounting practices in the public sector. Contemporary management accounting practices includes: benchmarking, activity-based costing, the balanced scorecard, value chain analysis, total quality management, key perform...

New management techniques such as ‘just-in-time’, ‘lean manufacturing’ and ‘Six Sigma’ allow management accountants to shift their focus from the management and control of production processes to the management of strategic issues. This paradigm shift resulted from shorter product life cycles, due to technological advances and a more competitive business environment. Recent revisions to the Int...