Conceptual Issues in Lean Accounting: A Review (Record no. 48904)
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| 000 -LEADER | |
|---|---|
| fixed length control field | nam a22 4500 |
| 003 - CONTROL NUMBER IDENTIFIER | |
| control field | OSt |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20180118162243.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 180118b xxu||||| |||| 00| 0 eng d |
| 100 ## - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Arora, Vineeta |
| 9 (RLIN) | 29244 |
| 245 ## - TITLE STATEMENT | |
| Title | Conceptual Issues in Lean Accounting: A Review |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | 34-53 p. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc | In today’s business world, accounting is defined as not only a tool for measuring financial figures, but also a foolproof system that can measure and manage the value. This has forced the companies to re-think on their internal processes so that the process also meets the value definition of the customer. Lean accounting can be the answer to all the expectations raised. It is a principle-based operating system which can be expressed in terms of customer value, value stream, flow and pull with minimum interruption, pursuit of perfection, and empowered people. It is a systematic approach to eliminate waste like overproduction, waiting, transportation, inventory, over-processing, etc. through continuous improvement. The current cost accounting system earns profit by full utilization of resources, and is associated with large inventory, long lead time and poor delivery, while lean system earns profit through ‘maximized flow’ on pull from customers and elimination of waste, resulting in superior customer value, good quality, good delivery and shorter lead time. This paper tries to explore the conceptual issues of lean accounting, i.e., its meaning, definition, evolution, need, and also presents a comparison between lean accounting and traditional accounting which helps the readers to understand the term lean accounting clearly. |
| 653 ## - INDEX TERM--UNCONTROLLED | |
| Uncontrolled term | Corporate accounting |
| Uncontrolled term | Accounting methods |
| Uncontrolled term | Lean management |
| Uncontrolled term | Management controls |
| Uncontrolled term | Managerial accounting |
| 700 ## - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Soral, G |
| 9 (RLIN) | 29245 |
| 773 0# - HOST ITEM ENTRY | |
| Host Biblionumber | 30412 |
| Host Itemnumber | 66984 |
| Main entry heading | MURTHY, E N |
| Place, publisher, and date of publication | IUP PUBLICATION HYDERABAD |
| Other item identifier | 5557766 |
| Title | ACCOUNTING RESEARCH & AUDIT PRACTICES |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Source of classification or shelving scheme | Dewey Decimal Classification |
| Koha item type | Journal Article |
| Withdrawn status | Lost status | Source of classification or shelving scheme | Damaged status | Not for loan | Home library | Current library | Date acquired | Total Checkouts | Full call number | Barcode | Date last seen | Price effective from |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Dewey Decimal Classification | Main Library | Main Library | 18/01/2018 | Vol 16, No 3/ 5557766JA4 | 5557766JA4 | 18/01/2018 | 18/01/2018 |