Please use this identifier to cite or link to this item:https://hdl.handle.net/20.500.12259/90494
Type of publication: conference paper
Type of publication (PDB): Straipsnis nerecenzuojamoje Lietuvos konferencijos medžiagoje / Article in non-peer-reviewed Lithuanian conference proceedings (P2c)
Field of Science: Ekonomika / Economics (S004)
Author(s): Ūsaitė-Duonielienė, Rūta
Title: Lean valdymo apskaitos organizavimas gamybos įmonėje
Other Title: How to organise LEAN Management Accounting in the Production Company
Is part of: Jaunasis mokslininkas 2017 [elektroninis išteklius] : socialiniai mokslai : studentų mokslinės konferencijos straipsnių rinkinys. Akademija, 2017
Extent: p. 78-83
Date: 2017
Abstract: LEAN production management system is becoming more and more popular among Lithuanian manufacturing companies, therefore, accountants of these companies are faced with a challenge – how to reform the management accounting in accordance with LEAN principles and requirements. LEAN philosophy requires companies to align all processes to the customer’s needs, so implementation of LEAN production management system is always accompanied by significant changes starting with changes in management and employee attitudes to the organization of production and ending with a number of technical, managerial, administrative changes and, of course, changes in management accounting. The article analyzes the objectives, principles and information flow to LEAN managerial accounting. It is proposed that the organization process of LEAN managerial accounting should be divided into three stages: 1) identification of value streams and indicators for measuring them, 2) visual modification of reports and information flow, scheduling 3) ratio analysis and corrective actions
Internet: http://dspace.lzuu.lt/handle/1/5593
Affiliation(s): Vytauto Didžiojo universitetas
Žemės ūkio akademija
Appears in Collections:Universiteto mokslo publikacijos / University Research Publications

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