Title
Upravljačko-računovodstvena podrška menadžmentu preduzeća u lean poslovnom okruženju
Creator
Novićević Čečević, Bojana B. 1983-
Copyright date
2016
Object Links
Select license
Autorstvo-Nekomercijalno-Bez prerade 3.0 Srbija (CC BY-NC-ND 3.0)
License description
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Language
Serbian
Cobiss-ID
Theses Type
Doktorska disertacija
description
Datum odbrane: 24.09.2016.
Other responsibilities
mentor
Antić, Ljilja 1968-
član komisije
Janjić, Vesna
član komisije
Stevanović, Tatjana
Academic Expertise
Društveno-humanističke nauke
University
Univerzitet u Nišu
Faculty
Ekonomski fakultet
Group
Katedra za ekonomiku i organizaciju preduzeća
Alternative title
Managerial accounting support to the enterprise management in a lean business environment
Publisher
[B. B. Novićević Čečević]
Format
[18], 291 list
description
Management Accounting
Abstract (en)
Management accounting is, by the content and character of
information produced, an indispensable basis for the implementation
of the defined strategy and management of the enterprise. Devising an
appropriate information basis for efficient management of the
enterprise has always been a subject of interest of scientific and
professional community. Numerous efforts have been made to make
information relevant for business decision-making transparent and
easily accessible. However, business conditions have mercilessly
changed and surpassed the solutions found. A large number of
concepts that belong to the group of modern ones have shown their
unsuitability in conditions in which the product life cycle shortens, all
types of waste and non-value-added activities are eliminated, and
product delivery just in time, with the aim of providing the required
value to the user.
Under such conditions, a significant information basis for
enterprise management is lean accounting. Before applying lean
accounting, enterprises must begin their process of lean
transformation. This implies the acceptance and implementation of
lean business concept and its basic principles in all processes in the
enterprise, not only in the production process. Organization of the
process around the “value stream” has created the conceptual basis of
the new concept of costing. “Value stream” costing successfully
overcomes the problem of cost allocation, making the link between
costs and cost drivers easily accessible and discernible. This concept
of costing makes one segment of the three-dimensional performance
presentation achieved, which is possible by using the Box Score. Lean
accounting adds information on available capacity to the financial
performance presented in the “value stream” income statement and
performance measures. Consideration of information on available
capacity is important due to the fact that increased production
capacity at the expense of non-production capacity leads to
performance improvement of production cells, “value streams”, and
enterprise itself, which further leads to increased profitability of
“value streams” and the enterprise. In this way, lean accounting
provides relevant, reliable, fast, and comprehensive information basis
for the performance of management activities in the enterprise.
Authors Key words
Lean poslovno okruženje, lean proizvodnja, eliminisanje
gubitaka, lean računovodstvo, obračun troškova “toka
vrednosti“, Box Score, merenje i upravljanje performansama
Authors Key words
Lean business environment, lean production, waste elimination, lean
accounting, “value stream” costing, Box Score, performance
measurement and management
Classification
657.05:005.9(043.3)
Subject
S 192
Type
Elektronska teza
Abstract (en)
Management accounting is, by the content and character of
information produced, an indispensable basis for the implementation
of the defined strategy and management of the enterprise. Devising an
appropriate information basis for efficient management of the
enterprise has always been a subject of interest of scientific and
professional community. Numerous efforts have been made to make
information relevant for business decision-making transparent and
easily accessible. However, business conditions have mercilessly
changed and surpassed the solutions found. A large number of
concepts that belong to the group of modern ones have shown their
unsuitability in conditions in which the product life cycle shortens, all
types of waste and non-value-added activities are eliminated, and
product delivery just in time, with the aim of providing the required
value to the user.
Under such conditions, a significant information basis for
enterprise management is lean accounting. Before applying lean
accounting, enterprises must begin their process of lean
transformation. This implies the acceptance and implementation of
lean business concept and its basic principles in all processes in the
enterprise, not only in the production process. Organization of the
process around the “value stream” has created the conceptual basis of
the new concept of costing. “Value stream” costing successfully
overcomes the problem of cost allocation, making the link between
costs and cost drivers easily accessible and discernible. This concept
of costing makes one segment of the three-dimensional performance
presentation achieved, which is possible by using the Box Score. Lean
accounting adds information on available capacity to the financial
performance presented in the “value stream” income statement and
performance measures. Consideration of information on available
capacity is important due to the fact that increased production
capacity at the expense of non-production capacity leads to
performance improvement of production cells, “value streams”, and
enterprise itself, which further leads to increased profitability of
“value streams” and the enterprise. In this way, lean accounting
provides relevant, reliable, fast, and comprehensive information basis
for the performance of management activities in the enterprise.
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