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Applying lean accounting and throughput accounting in an advanced manufacturing technology company
Linköping University, Department of Management and Engineering, Production Economics.
Lund University, Department of Industrial Management and Logistics.
(English)Manuscript (preprint) (Other academic)
Abstract [en]

In recent years, lean accounting and throughput accounting have emerged as viable options for management accounting in manufacturing firms. Still, traditional management accounting systems are used by the majority of manufacturing firms, whether they are practicing lean or theory of constraints. This research is based on a manufacturing firm with considerable investments in advanced manufacturing technology, producing complex components and products. Today, the company is using a traditional accounting system with elements of activity-based costing. In this paper we analyze the applications of lean accounting and throughput accounting to the case company, as potential systems replacing the existing system. We find that neither of the two systems can fully replace the current accounting system, but both lean and throughput accounting offer interesting perspectives on management accounting of manufacturing systems. Since the company is currently incorporating lean initiatives, lean accounting can become relevant in the near future. Also, bottleneck management is becoming more important for the company, wherefore throughput accounting can become relevant in the near future.

National Category
Business Administration
Identifiers
URN: urn:nbn:se:liu:diva-87697OAI: oai:DiVA.org:liu-87697DiVA: diva2:599715
Note

A earlier version of this paper was presented at the 11th Manufacturing Accounting Research Conference, 13-15 June, 2012, Helsinki, Finland

Available from: 2013-01-22 Created: 2013-01-22 Last updated: 2013-01-22
In thesis
1. Essays on manufacturing-related management accounting
Open this publication in new window or tab >>Essays on manufacturing-related management accounting
2013 (English)Licentiate thesis, comprehensive summary (Other academic)
Abstract [en]

In general companies continuously have to improve their operations to be able to survive in the global competition. They have to be better in utilizing their resources today compared to what they were yesterday. The production systems have changed during the 20th century and factories today do not look like they did hundred years ago. Focus has moved from mass production towards flexibility. The changes in production philosophy have not been followed by a corresponding change in different supporting functions. Research shows that many companies still use accounting methods that have not been developed since the 1930s.

The purpose of this licentiate thesis is to provide perspectives on some aspects concerning the relationship between manufacturing operations management and management accounting. This will increase the knowledge and understanding of how management accounting information supports manufacturing decision making.

This thesis reports findings from four studies designed to investigate the informational relationship between management accounting and operations management in companies. Results from this research shows that there are many factors to consider when choosing and designing an appropriate management accounting system. Contextual factors include market, manufacturing strategy, technology, and organization. This thesis also reports on the difficulties of making theoretically sound methods work in practice.

This thesis contributes with some explanatory aspects on the practical problem and investigates some potential ways forward concerning manufacturing-related management accounting.

Abstract [sv]

Generellt måste företag ständigt förbättra sin verksamhet för att kunna överleva i den globala konkurrensen. De måste bli bättre på att utnyttja sina resurser i dag jämfört med vad de var igår. Produktionssystemen har förändrats under 1900-talet och fabriker i dag ser inte ut som de gjorde för hundra år sedan. Fokus har flyttats från massproduktion till flexibilitet. Förändringarna i produktionsfilosofi har inte följts av en motsvarande förändring i olika stödfunktioner. Forskning visar att många företag fortfarande använder redovisningsmetoder som inte har utvecklats sedan 1930-talet.

Syftet med denna licentiatavhandling är att ge perspektiv på vissa aspekter som rör förhållandet mellan produktionsstyrning och ekonomistyrning. Detta kommer att öka kunskapen och förståelsen för hur information ur internredovisning stöder beslutsfattandet inom tillverkning.

Denna avhandling rapporterar resultat från fyra studier som syftar till att undersöka informationssambandet mellan produktionsstyrning och ekonomistyrning i företag. Resultat från denna forskning visar att det finns många faktorer att tänka på när man väljer och utformar en lämplig internredovisning. Kontextuella faktorer omfattar bland annat marknaden, produktionsstrategi, teknologi och organisation. Denna avhandling rapporterar också om svårigheterna att få teoretiskt sunda metoder att fungera i praktiken.

Denna avhandling bidrar med några förklarande aspekter på det praktiska problemet och undersöker några potentiella vägar framåt för produktionsrelaterad internredovisning.

Place, publisher, year, edition, pages
Linköping: Linköping University Electronic Press, 2013. 38 p.
Series
Linköping Studies in Science and Technology. Thesis, ISSN 0280-7971 ; 1572
Keyword
operations management, performance measurement, decision making, verksamhetsstyrning, prestationsmätning, beslutsfattande
National Category
Business Administration
Identifiers
urn:nbn:se:liu:diva-87703 (URN)LiU-TEK-LIC 2013:6 (Local ID)978-91-7519-700-5 (ISBN)LiU-TEK-LIC 2013:6 (Archive number)LiU-TEK-LIC 2013:6 (OAI)
Presentation
2013-02-08, ACAS (Hus A), Campus Valla, Linköpings Universitet, Linköping, 13:15 (English)
Opponent
Supervisors
Available from: 2013-01-22 Created: 2013-01-22 Last updated: 2013-01-22Bibliographically approved

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