Implementing Lean in the United States transportation equipment manufacturing industry holds the promise for improvements in, among other things, productivity, quality, and innovation, resulting in more competitive success and profits. Although Lean has been applied throughout the industry with noted success, there have been some difficulties in demonstrating the financial benefits derived from Lean initiatives. Most of the evidence supporting a positive relationship between Lean implementation and improved financial performance is anecdotal. As companies have become more proficient in carrying out Lean initiatives in manufacturing, they have extended Lean ideas to other parts of their organization and throughout the entire supply chain. Nowadays, it is widely recognized that a holistic, enterprise-wide view is critical to obtain the potential benefits of a Lean transformation. However, Lean transformations are often undertaken without consideration of supporting functions such as accounting and finance. Lean transformation in accounting and finance should be run in the same way as it is in the manufacturing environment by decreasing reporting cycle time, improving transaction processing accuracy, eliminating unnecessary transaction processing, changing product costing procedures, and financial reporting among many other things, but there is limited empirical evidence of that happening. To address these shortcomings, this research focuses on three areas. First, this study aims to evaluate transportation equipment manufacturing facilities in respect to their operational and financial performance. Second, this study aims to investigate the extent of Lean implementation of a given operation in respect to leadership, manufacturing, accounting and finance, and supplier and customer relationship and correlate these results to their performance. Finally, this study aims to further examine the contextual characteristics of companies that successfully aligned their systems with Lean. A mixed-mode survey, addressed to a subset of the United States transportation equipment manufacturing industry, asked questions pertinent to companies' Lean transformation efforts, performance, and general characteristics. During the four months long survey period, a total of 69 valid responses were received, for a response rate of 3.78 percent. From the 69 valid responses, 8 responses were eliminated due to containing more than 20 percent missing values. Multiple imputation procedure was applied to handle remaining missing values in the dataset. Before testing study hypotheses, scale reliability and construct validity tests were run to decide whether a particular survey item should be retained in further analysis. Study hypotheses were then tested using profile deviation analysis, multiple regression analysis, and hierarchical regression analysis. When the level of Lean implementation and performance relationship was investigated using a multiple regression analysis, results did not show any evidence that the higher level of Lean implementation along four business dimensions (leadership, manufacturing, accounting and finance, and supplier and customer relationship) of transportation equipment manufacturing facilities positively influences their operational and financial performance. However, it was revealed that the higher level of Lean implementation in transportation equipment manufacturing facilities' manufacturing dimension resulted in better quality performance as measured by first-time through, inbound quality, and outbound quality. When the same relationship was investigated using a profile deviation analysis, results were identical. When the level of Lean implementation in accounting and finance and its relationship with performance was investigated using a single regression analysis, results showed that the higher level of Lean implementation in transportation equipment manufacturing facilities' accounting and finance dimension has a positive effect on accounting performance and on operational performance (e.g., on time-based performance and delivery-based performance), but no effect on financial performance. When the same relationship was investigated using a profile deviation analysis, results were different by showing no relationship between the level of Lean implementation in transportation equipment manufacturing facilities' accounting and finance dimension and accounting, operational, and financial performance. Lastly, the effect of contextual variables (e.g., industry segment, location, annual sales volume, and unionization) on performance, the level of Lean implementation, and the performance -- Lean implementation relationship was investigated using hierarchical regression. Results showed that transportation equipment manufacturing facilities' performance is influenced by annual sales volume. Their level of Lean implementation in the accounting and finance dimension is influenced by location, while their performance -- Lean implementation in the accounting and finance dimension relationship is influenced by industry segment. / Ph. D.

Allt eftersom världen blir mer globaliserad ökar konkurrensen på marknaden. Detta sätterpress på företag vilket leder till stora behov av effektivisering. Företaget Toyota har verkatframgångsrikt på marknaden, detta har medfört att deras verksamhetsstrategi fått storuppmärksamhet. På grund av dess resurssnåla och effektiva tillvägagångssätt kom dennaverksamhetsstrategi att kallas Lean. Lean berör alla delar i en verksamhet, en del företagbörjar endast tillämpa Lean-produktion. Jämfört med den traditionella produktionen kräverproduktkalkyleringen i Lean-produktion ett annat tillvägagångssätt. Detta leder ofta till attproduktkalkyleringen i företag som endast tillämpar Lean-produktion blir missvisande. Syftetmed denna studie var dels att få en större förståelse varför produktkalkyleringen behöveranpassas i företag som övergår från traditionell-produktion till Lean-produktion och dels attbeskriva hur produktkalkyleringen anpassas för ytbehandlingsprocesser i dessa företag.Begreppet Lean Accounting har i detta sammanhang uppmärksammas, vilket utgör grundenför teorin i denna studie. För att studien ska kunna bidra med relevant empiri har intervjuergenomförts med företag som arbetat med Lean under en längre tid samt med företag somendast är verksamma inom ytbehandling.Efter en genomförd studie har huvudorsakerna till varför ett förändrat kalkyleringsbehovuppstår, samt hur produktkalkyleringen ska verka för olika ytbehandlingsprocesser klarlagts.Produktkalkyleringen ska då genomföras utifrån en väl definierad värdeflödeskedja, medhjälp av metoderna Value Chain Costing, Box Score och Featureas & Characteristics. Dennaproduktkalkyleringsmetod är nödvändig eftersom den inte felaktigt allokerar och döljerkostnader i stora overheader. Även för att den minskar antalet siffertransaktioner, vilket är ettav målen med Lean Accounting.I fallföretaget finns ett behov av en förändrad kalkyleringsmetod redan idag. Ännu harfallföretaget inte de rätta förutsättningarna för att implementera den teoretiska metoden,därför har också en konceptuell metod i denna studie utvecklats, analyserats och diskuterats. / Program: Högskoleingenjörsexamen i Industriell ekonomi affärsingenjör

Submitted by Filipe dos Santos (fsantos@pucsp.br) on 2017-01-10T11:25:22Z No. of bitstreams: 1 Hipólito Francisco Teixeira.pdf: 832071 bytes, checksum: 3ab1fe2813b92844c74427d5f5e814e6 (MD5) / Made available in DSpace on 2017-01-10T11:25:22Z (GMT). No. of bitstreams: 1 Hipólito Francisco Teixeira.pdf: 832071 bytes, checksum: 3ab1fe2813b92844c74427d5f5e814e6 (MD5) Previous issue date: 2016-12-08 / This study and reaserch have targeted a field much explored nowadays, Lean Accounting through of the companies that implemented the filosofy of the Lean manufacturing.The Companies inside this dynamic enviroment, no predictible and competitive had looking for adopting strategies targeting their own survival and being diferent.In this way, new production Technologies and accounting control have been necessary.Lean accounting can be understood as a set of management accounting tools adapted and structured with models of specific decision to supply the decision process where They are adopting or adopted the values and the principles of the Lean Production.Considering these concepts we can definy the following question for this reasearch:With the implementations of this process of the production and the Lean accounting Cost, have the Brazilian companies obtained a good result in decreasing the level of available inventories? Did the Brazilian Companies really could delivery order from exclusively order from the clients, order – production – delivery? Did the Gross margins of the products and net income reflect te high financial investments in trainning that justified the spent time in this changing culture of work? Other question from this work to be considered is if the companies had improved and set their internal accounting system for given right support in this Lean Manufacturing. We should recognize the existence of a new Field of knowledge rising from renewed enterprising practices in managment accounting. In this direction those new practices need of future development and new evidences for the future, as well new systems e collecting of new results / Esta pesquisa teve por alvo o campo de estudo denominado Lean Accounting (LA) aplicado as empresas que adotam os procedimentos de Produção Enxuta (PE). As empresas neste ambiente competitivo e muito imprevisivel têm procuradoadotar decisões e procedimentos voltadosa valorizar sua própria continuidade e diferencial para se expor perante ao mercado. Neste sentido novas tecnologias de produção e controles contábeis são necessários. Lean Accounting (LA) ou Contabilidade Lean ou “enxuta” pode ser entendida como um conjunto de ferramentas de contabilidade gerêncial adaptadas e estruturadas com modelos de decisão específicos para suprir o processo decisório de empresas que estão adotando os princípios e valores da produção lean ou “enxuta”.Considerando estas premissas definimos algumas paridades e medições para a questão central desta pesquisa, com a implementação dos processos de produção e a contabilidade de custos Lean, averiguando se a empresa brasileira obteve resultados de performance quanto a efetiva diminuição de estoques disponíveis e bem como a teoria puxada dos clientes.Dentro destes parametros serão averiguado os resultados de produtos e lucros auferidos se realmente refletiram os altos investimentos financeiros e no tempo dispendido em treinamentos justificando esta mudança extrema de Cultura.Outra questão, fruto deste trabalho a ser e analisado, é se a empresa brasileira em questão adequou os controles contábeis para dar suporte ao Lean Manufacturing. Neste caso observou-se que após 5 anos de adoção da produção enxuta, as empresas implementaram ferramentas, práticas e técnicas de Lean Accounting em graus variados. Neste sentido deve-se reconhecer a existência de um campo novo de conhecimento emergindo de práticas empresariais renovadoras em Contabilidade Gerencial

Made available in DSpace on 2016-04-25T18:39:50Z (GMT). No. of bitstreams: 1 Luis Fernando da Silva Barros.pdf: 882837 bytes, checksum: 329312604854ef526c813ee7cbeb175a (MD5) Previous issue date: 2012-09-27 / This study aims to apply the value stream costing, the lean accounting costing methodology, pursuing identify its benefit and compare it with the traditional costing methodology. Also, the study sought to identify the information need for the value stream costing and how that information could be structured to enable the value stream costing. In order to answer those questions this study was based on a case study of an electrical manufacture products and solutions company. In Brazil, the lean accounting studies related are still in the beginning, mainly if taken into account the number of empirical research, which are very few. Based on that, this study has its relevance as it will serve as a basis for future studies, as well as in contributing to the expansion of knowledge about the concepts of lean accounting and its costing methodology: The value stream costing. Thus, the first question asked to direct this research is: What benefits can a company have using the costing value stream costing methodology? To answer the first question, it was necessary to apply a cost model based on the value stream costing and with that comes a second question which guided the research: What are the data and information required to enable the value stream costing? As a result of this study, were identified and assessed the benefits of value stream costing and identified the necessary information for the application of this costing methodology / Este estudo teve como objetivo aplicar o custeio do fluxo de valor, a metodologia de custeio da contabilidade enxuta, buscando identificar seus benefícios e compara-la com o custeio tradicional. Também se procurou identificar as informações necessárias e como estas poderiam ser estruturadas para viabilizar o custeio do fluxo de valor. Para responder a estas questões de pesquisa, o trabalho baseou-se em um estudo de caso em uma empresa do ramo de produtos e soluções para gestão da energia elétrica. No Brasil, os estudos relacionados com a contabilidade enxuta ainda estão em seus primeiros passos, principalmente, se for levado em conta que as pesquisas empíricas realizadas são praticamente nulas. Diante disso, além servir de base para futuros estudos, a presente pesquisa tem sua relevância ao contribuir na expansão do conhecimento sobre os conceitos da contabilidade enxuta e sua metodologia de custo gerencial: O custeio do fluxo de valor. Assim sendo, a primeira pergunta formulada para direcionar esta pesquisa é: Quais os benefícios que podem ter uma empresa utilizando a metodologia de custeio do fluxo de valor? Para responder a primeira questão, foi necessária a aplicação de um modelo de custeio baseado na metodologia do fluxo de valor, e com isso surge uma segunda pergunta que serviu de direcionador da pesquisa: Quais os dados e informações necessárias para viabilizar o custeio do fluxo de valor? Como resultado da pesquisa, foram identificados e avaliados benefícios do custeio do fluxo de valor, bem como levantados as informações necessárias para a aplicação desta metodologia de custeio