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Till följd av globalisering och ökad konkurrens har västvärldens intresse för lean production som produktionssystem vuxit och i Sverige är lean production den verksamhetsutveckling som tillämpas i störst utsträckning. Efter implementering av lean production har organisationer upptäckt att den traditionella ekonomistyrningen behöver förändras eftersom den motverkar leans värderingar. Dessutom belyser inte de traditionella ekonomiska rapporterna förändringarna som sker till följd av lean production, något som kan resultera i att företag avbryter implementeringen. Som ett resultat har lean accounting som bygger på leans principer och metoder utvecklats för att stödja lean production. Lean accounting har trots dess fördelar en begränsad utbredning i Sverige enligt förespråkare. Utifrån en kvalitativ studie med en abduktiv ansats har sex personliga intervjuer genomförts med respondenter bestående av förespråkare och ekonomer i företag med lean production. Arbetets insamlade teori tolkas tillsammans med empirin utifrån ett hermeneutiskt synsätt och resulterar i arbetets analys och slutsats. Arbetets slutsats är att den begränsade utbredningen av lean beror på ekonomiavdelningars bristfälliga delaktighet i implementeringen av lean production. Eftersom bristen på delaktighet beror på ledningens oförmåga att engagera och involvera ekonomiavdelningen kan företagets ledning vara en anledning till lean accountings begränsade utbredning. När ledningen involverar och skapar delaktighet i företagets ekonomiavdelningar skapas kunskap om leans värderingar och principer som resulterar i egenutvecklade metoder och verktyg. Dock finns det en allmän okunskap om begreppet lean accounting som resulterar i att ekonomiavdelningarna inte är medvetna om att de tillämpar metoder och verktyg som kan anses vara lean accounting. En konsekvens av den missvisande uppfattningen gällande lean accountings begränsade utbredning är avsaknaden av goda exempel och bristande intresse. / As a result of globalization and increased competition, the West's interest in lean production as a production system has grown and is the business development practice that is used to the greatest extent in Sweden. After an implementation of lean production, organizations have discovered that the traditional financial control needs to be adjusted because it counteracts leans values. In addition, the traditional financial reports do not highlight the changes that occur as a result of lean production, which could result in a decision to cancel the implementation of lean production. As a result, lean accounting, which is based on lean principles and methods, has been developed in order to support lean production. Despite the advantages of lean accounting the implementation is limited in Sweden according to proponents. The survey is based on a qualitative study with an abductive onset. Six respondents consisting of advocates and economists in companies with lean production was interviewed individually. The thesis together with the empirical data has been collected based on a hermeneutic approach, which result in the analysis and conclusion. The study shows that the limited implementation of lean depends on the economics department's inadequate participation in the implementation of lean production. As the lack of participation depends on the management's inability to engage and involve the finance department, the company's management may be a reason to the limited implementation of lean accounting. When management involve and encourage the finance departments to participate in the lean implementation, knowledge of lean’s values and principles increase which results in the development of methods and tools. However, there is a general ignorance of the concept of lean accounting, as a result the financial departments are not aware that they apply methods and tools that can be considered lean accounting. A consequence of the misleading perception regarding lean accountings limited implementation is the lack of good examples and lack of interest.

Examensarbete, civilekonomprogrammet, Ekonomihögskolan vid Linnéuniversitetet, ekonomistyrning, 4FE03E, VT 2013 Titel: Lean Productions påverkan på ekonomistyrningen - En fallstudie inom Gnutti   Powertrain AB Bakgrund: Allt mer konkurrensutsatta marknader har inneburit att företag sökt nya sätt att utveckla och effektivisera sina verksamheter. Detta har resulterat i att många företag valt att införa produktionsstrategin Lean Production. Flera forskare har påvisat att den traditionella ekonomistyrningen inte är anpassad till och lämplig för företag som använder produktionsstrategin Lean Production. Detta har inneburit att den traditionella ekonomistyrningen måste förändras och utvecklas för att kunna stödja de förändringar som den nya produktionsstrategin ger upphov till. Därmed blev det intressant att studera ett enskilt fallföretag för att identifiera om och hur detta företag har förändrat sin ekonomistyrning till följd av användandet av Lean Production.  Syfte: Syftet med denna studie är att utifrån det enskilda fallet Gnutti Powertrain AB bidra med en förståelse för hur ekonomistyrningens utformning och användning påverkas av användandet av den avancerade produktionsstrategin Lean Production. Studien syftar även till att identifiera och beskriva vilka ytterligare förändringar som Gnutti Powertrain ABs ekonomistyrningen kan behöva genomgå för att stödja företagets nya produktionsstrategi. Metod: Uppsatsen är en kvalitativ studie bestående av en fallstudie av det tillverkande företaget Gnutti Powertrain AB. Insamlingen av data har primärt bestått av intervjuer men innefattas också av direkta observationer och insamlad dokumentation som exempelvis information från affärssystemet, årsredovisningar och företagsdokument.   Resultat, slutsatser: Resultaten i denna studie visar på att användandet av Lean Production leder till olika typer av produktions- och organisatoriska förändringar vilka påverkar utformningen och användningen av ekonomistyrningen. Det påvisas också att fallföretaget förändrat ekonomistyrningen, inom områdena redovisning, budgetering, kalkylering och prestationsmätning, till följd av införandet av Lean Production. Genom en omfattande analys av fallföretagets nuvarande ekonomistyrning har det också identifierats och beskrivits ytterligare förändringar som fallföretagets ekonomistyrning kan genomgå. Förslagen utgörs av en metod som kan användas för att identifiera och utvärdera de operativa förbättringarnas påverkan på det finansiella resultatet samt hur företaget kan förbättra sitt kalkyleringsförfarande genom att utveckla arbetet med Value Stream Costing. / Master thesis, Program of Master of Science in Business and Economics, School of Business and Economics at Linneaus University in Växjö, 4FE03E, Spring 2013 Title:  Lean Production's influence on management accounting - A case study on Gnutti Powertrain AB. Background: Due to more and more competitive markets, companies have searched for new ways to develop and streamline their operations.  This has lead to the fact that many companies have choosen to implement the production strategy Lean Production. Several scientists have demonstrated that the traditional management accounting is not adapted to nor suitable for companies that use the production strategy Lean Production.  This has meant that the traditional management accounting has had to change and be developed in order to be able to support  the changes that the new production strategy give rise to. Thus, it became interesting to study a specific case of a company to identify if, and how this company has changed its management accounting as a result of using Lean Production.  Purpose: The purpose with this study is, that by studying the single case of Gnutti Powertrain AB, to contribute with an understanding of how the management accounting's design and application are influenced by the use of the advanced production strategy Lean Production. The study also intends to identify and describe what additional changes Gnutti Powertrain AB's management accounting might have to experience in order to support the company's new production strategy. Methods: The thesis is a qualitative study consisting of a case study of the manufacturing company Gnutti Powertrain AB. The collection of data has primarily consisted of interviews, but also includes direct observations, and collected documentation, like for example; information from the business system, annual reports, and corporate documents. Results, conclusions: The results in this study show that the use of Lean Production leads to different types of production- and organizational changes which affect the design and use of management accounting. It is also detected that, as a result of the introduction of Lean Production, the  case company has changed the management accounting, within the areas of accounting, budgeting, calculation, and performance measurement. Through an extensive analysis of the case company's present management accounting,  it has also been identified and demonstrated further changes that the company's management accounting can undergo. The proposals are comprised of a method that can be used to identify and evaluate the operative improvement's influence on the financial result, together with how the company can improve its calculation method by developing the work with Value Stream Costing.

Submitted by Mariana Dornelles Vargas (marianadv) on 2015-05-12T20:17:52Z No. of bitstreams: 1 proposta_ferramenta.pdf: 2337946 bytes, checksum: 0c30e57b5937580a6c29049ce4d68e8f (MD5) / Made available in DSpace on 2015-05-12T20:17:52Z (GMT). No. of bitstreams: 1 proposta_ferramenta.pdf: 2337946 bytes, checksum: 0c30e57b5937580a6c29049ce4d68e8f (MD5) Previous issue date: 2011 / Nenhuma / O pensamento enxuto tem provocado mudanças representativas nas áreas produtivas. Estas alterações vêm sendo medidas equivocadamente pelos sistemas de gestão financeira, em razão de os pressupostos ainda estarem embasados na mentalidade de produção em massa, defendendo que as otimizações locais isoladas traduzem a otimização global da empresa. Diante disso, é possível afirmar que a contabilidade tradicional não é capaz de prover as informações necessárias à correta tomada de decisão em companhias enxutas. Maskell e Baggaley (2004) enfatizam as necessidades de alinharem-se as metas do lean com as práticas financeiras. Com isso, o interesse no método da contabilidade enxuta torna-se um subproduto de interesse em todo o movimento enxuto de uma companhia. O pensamento enxuto tem por finalidade melhorar os negócios, concentrando-se naquilo que o cliente deseja, seja o cliente interno e/ou externo, eliminando etapas e processos que não agreguem valor. A Contabilidade Enxuta faz parte deste movimento, assim como todas as demais formas utilizadas para alcançar a melhoria contínua do negócio. Para o cumprimento do objetivo proposto, utilizou-se a metodologia de estudo de caso, com a aplicação em uma empresa do setor de equipamentos rodoviários fora de estrada. Como resultado, desenvolveu-se uma ferramenta capaz de medir e analisar o grau de aderência dos processos contábeis frente aos conceitos do modelo Lean Accounting. / Lean thinking has caused changes in the representative production areas. These changes have been mistakenly measures for financial management systems, because of the assumptions are still grounded in the mentality of mass production, arguing that the isolated local optima reflect the companys global optimization. Therefore, we can say that traditional accounting is not able to provide the information necessary for correct decision making in lean companies. Maskell and Baggaley (2004) emphasize the need to align themselves with the goals of lean financial practices. As a result, interest in lean accounting method becomes a byproduct of interest in the whole movement a lean company. Lean thinking aims to improve business, focusing on what the customer wants, is the internal customer and / or external processes and eliminating steps that add no value. Lean Accounting is part of this movement, as well as all other tools used to achieve continuous improvement of the business. To achieve the objective proposed, we used the methodology of case study, with the application in a company in the road off-road equipament. As a result, we developed a tool to measure and analyze the degree of compliance of accounting processes forward the concepts of Lean Accounting model.

Submitted by Silvana Teresinha Dornelles Studzinski (sstudzinski) on 2016-09-15T13:14:21Z No. of bitstreams: 1 André Reckziegel_.pdf: 2104679 bytes, checksum: f9dbfe75cac9db4e12b7c776ee3b2764 (MD5) / Made available in DSpace on 2016-09-15T13:14:21Z (GMT). No. of bitstreams: 1 André Reckziegel_.pdf: 2104679 bytes, checksum: f9dbfe75cac9db4e12b7c776ee3b2764 (MD5) Previous issue date: 2016-07-21 / Nenhuma / Este estudo tem como objetivo mensurar os efeitos percebidos sobre indicadores de custos, decorrente da aplicação Lean Healthcare em processos hospitalares. O trabalho baseou-se na pesquisa tipo estudo de caso de abordagem descritiva de dados, de natureza quali-quantitativa, em um Hospital Geral Privado de Porto Alegre. Concluiu-se que não é possível mensurar corretamente os efeitos percebidos sobre indicadores de custos, decorrente desta aplicação, através das demonstrações contábeis empregadas pelo hospital. Percebeu-se variação em indicadores econômicos gerencias da organização, mas esses não refletem completamente as evidências operacionais de melhoria evidenciadas pela aplicação Lean Healthcare e a percepção dos envolvidos neste projeto. Por fim foi relacionado os resultados evidenciados com a literatura descrita, possibilitando colocar algumas sugestões futuras ao hospital, no sentido de começar a discutir adequações em seus sistemas informatizados e, em especial, o sistema contábil e seus demonstrativos, no sentido de prepará-los para mensurar corretamente efeitos em custos, decorrente de novas aplicações Lean em seus processos hospitalares. / This study aims to measure the perceived effects on cost indicators, arising from Lean Healthcare application in hospital processes. The work was based on research case study type of descriptive data approach of qualitative and quantitative nature, in a private general hospital in Porto Alegre. It was concluded that it can not correctly measure the perceived effects on cost indicators deriving from this application through the financial statements used by the hospital. It was noticed change in managerial organization economic indicators, but these do not reflect completely the improvement of operational evidence evidenced by applying Lean Healthcare and the perception of those involved in this project. Finally the results shown with the described literature were related, allowing put some further suggestions to the hospital, to start discussing adjustments in its computer systems and, in particular, the accounting system and their statements, to prepare them for correctly measure effects on costs due to new applications Lean in their hospital processes.

Healthcare has recently begun a push towards more lean practices and management. Healthcare accounting, in an effort to reflect business practices, must change to accurately reflect reality. This research seeks to explore how healthcare providers improve their accounting systems to keep up with an ever-changing lean environment. By examining both healthcare and accounting literature, this comprehensive literature review seeks to answer the question, “How does healthcare accounting adapt to lean philosophies?”.

In response to the competitive global economy, lean manufacturing has become more prevalent in the United States. Manufacturing has changed, but cost accounting has not. Lean manufacturing has the potential to change the U.S. manufacturing economy, resulting in positive economic social change, yet it requires lean accounting to increase successful implementations. This study addressed the problem of lack of adoption of lean-accounting techniques like value-stream costing in lean-manufacturing enterprises. The purpose of this nonexperimental explanatory study was to investigate factors that influence the adoption of lean accounting. Using the technology acceptance model (TAM), based on the theory of reasoned action and the theory of planned behavior, this study examined whether management accountants- perceptions of the ease of use (PEOU), or perceived usefulness (PU) of value-stream costing may influence their intention (BI) to implement value-stream costing. The 2,307 attendees of the Lean Accounting Summit from 2005-2013 were invited to participate in an online survey; 70 attendees agreed to participate. Descriptive statistics, Pearson correlation coefficient, and multiple regressions were calculated. Statistically significant positive relationships emerged between PEOU, PU, and the intention to implement value-stream costing. Also, PEOU and PU for the individual accounted for 51% of the variance of BI, and PEOU and PU for the organization accounted for 49% of the variance of BI. This study added to the understanding how management accountants- perceptions positively influence their intention to implement value-stream costing. The relationships found by this study will create positive social change when used to influence the adoption of value-stream costing in order to increase the successful implementation of lean manufacturing in the U.S.

För att skapa mer verkliga siffror och aktualitet i beslutsunderlag har lean accounting som ekonomistyrningsmetod uppkommit. Metoden sägs bättre komplettera de förändringar som skett mot mer processorientering inom företag. Syftet med denna uppsats är att beskriva de skillnader och likheter som förekommer mellan traditionell ekonomistyrning och lean accounting. Även hur lean accounting kan utgöra ett mer komplett styrsystem i processorienterade företag i dess strävan mot lönsamhet, diskuteras. Detta görs för att identifiera de brister som sägs uppkomma då traditionella ekonomistyrningsmetoder används i processorienterade företag. Studien baseras på litteratur inom lean-omårdet samt inom traditionell ekonomistyrning. Resultatet av denna studie visar på hur traditionella mätetal anses skapa ett suboptimerat beteende och förespråka massproduktion för att nå mesta möjliga kostnadsfördelning. Vidare sker en diskussion kring hur företag som arbetar med lean och processorientering, genom att även integrera ekonomisystemen i organisationens arbete och implementera lean accounting, kan få fram och basera sina beslut på mer verkliga siffror och därmed på sikt skapa en ökad lönsamhet i företaget.

<p>För att skapa mer verkliga siffror och aktualitet i beslutsunderlag har lean accounting som ekonomistyrningsmetod uppkommit. Metoden sägs bättre komplettera de förändringar som skett mot mer processorientering inom företag. Syftet med denna uppsats är att beskriva de skillnader och likheter som förekommer mellan traditionell ekonomistyrning och lean accounting. Även hur lean accounting kan utgöra ett mer komplett styrsystem i processorienterade företag i dess strävan mot lönsamhet, diskuteras. Detta görs för att identifiera de brister som sägs uppkomma då traditionella ekonomistyrningsmetoder används i processorienterade företag. Studien baseras på litteratur inom lean-omårdet samt inom traditionell ekonomistyrning. Resultatet av denna studie visar på hur traditionella mätetal anses skapa ett suboptimerat beteende och förespråka massproduktion för att nå mesta möjliga kostnadsfördelning. Vidare sker en diskussion kring hur företag som arbetar med lean och processorientering, genom att även integrera ekonomisystemen i organisationens arbete och implementera lean accounting, kan få fram och basera sina beslut på mer verkliga siffror och därmed på sikt skapa en ökad lönsamhet i företaget.</p>

I argue that lean software development firms become more productive if they adopt and align lean managerial accounting systems with lean software development processes. I conduct two experiments on retraining and coaching of software development teams that have used lean and agile software development practices, demonstrating that these practices significantly improve productivity compared to control groups that did not receive this retraining and coaching. In a third experiment, I expand on this theme by introducing lean accounting productivity metrics to a treatment group of software developers. Team leaders actively use these metrics as quantitative “retrospectives” in team meetings to review past performance and identify areas for process improvement. Four months after these metrics are introduced, I measure their impact on the treatment group productivity and also survey the group to determine how these metrics affect employee attitudes and productivity compared to a control group that was not trained in use of these metrics for team meetings. The results indicate that introduction of lean accounting metrics does not impact employee attitudes and understanding of processes and metrics, nor does it improve productivity in the near term. Discussions with management indicate that retraining and coaching immediately improve productivity since they are directed at remedying specific operational and process issues. Using lean accounting metrics to impact team productivity and employee attitudes is more foundational and likely requires a longer period of exposure and learning. The experimental site is a large publicly traded software firm that uses lean and agile software development practices. Key Words: Lean Accounting, Training, Coaching, Software Development, Productivity / Business Administration/Accounting