LEAN ACCOUNTING: SUATU ALTERNATIF TEKNIK AKUNTANSI MANAJEMEN DALAM INDUSTRI MANUFAKTUR

  • Eka Ardhani Sisdyani

Abstract

Manufacturing techniques have been developed to embrace theaims of continuous improvement. Continuous improvement would leadcompanies to win business competition. One technique that gains moreand more followers is lean manufacturing. Lean manufacturing hastwo main purposes, which are eliminating wastes and creating valuesto customers. It focuses on customer values, value stream, productionflows, demand-pull, and perfection. Lean accounting is needed tosupport and encourage the development of lean manufacturing, forinstances in product costing system, external reporting, and otherdecision making processes that need accounting data.

Author Biography

Eka Ardhani Sisdyani
Jurusan Akuntansi,Fakultas Ekonomi Universitas Udayana
How to Cite
ARDHANI SISDYANI, Eka. LEAN ACCOUNTING: SUATU ALTERNATIF TEKNIK AKUNTANSI MANAJEMEN DALAM INDUSTRI MANUFAKTUR. Jurnal Ilmiah Akuntansi dan Bisnis, [S.l.], july 2010. ISSN 2303-1018. Available at: <https://ojs.unud.ac.id/index.php/jiab/article/view/2615>. Date accessed: 21 sep. 2019.
Section
Articles

Keywords

lean manufacturing, lean accounting, value stream.