(Value Stream Costing As A New Costing System)

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Karcıoğlu, Reşar ; Nuray, Meral (2010)
  • Publisher: Muhasebe ve Finansman Öğretim Üyeleri Bilim ve Araştırma Derneği
  • Journal: (issn: 2146-3042, eissn: 2146-3042)
  • Subject: Lean Manufacturing System, Lean Accounting, Value Stream Costing | Yalın üretim sistemi, yalın muhasebe, değer akış maliyetleme.

In recent years, the number of lean company which use lean manufacturing system is rising. This companies use the standard costing while appropriate for traditional bathch manufacturing. But standard costing system fails to support the goals of lean manufacturing system. A different method of costing based upon the characteristics of the value stream is needed to fulfill the needs of the lean company. This systemis Value Stream Costing. When a lean company moves to value stream management, the simple methods of value stream costing become much more useful than traditional standard costing. In this study, the theoretical information about value stream costing and the methods of value stream costing have been presented. In addition, this article includes examples that shows implementing of value stream costing. In this study, the theoretical information about value stream costing and the methods of value stream costing have been presented. In addition, this article includes examples that shows implementing of value stream costing.
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