Upravljačko-računovodstvena podrška menadžmentu preduzeća u lean poslovnom okruženju
Докторанд
Novićević Čečević, Bojana B.Ментор
Antić, LjiljaЧланови комисије
Janjić, VesnaStevanović, Tatjana
Метаподаци
Приказ свих података о дисертацијиСажетак
Management accounting is, by the content and character of
information produced, an indispensable basis for the implementation
of the defined strategy and management of the enterprise. Devising an
appropriate information basis for efficient management of the
enterprise has always been a subject of interest of scientific and
professional community. Numerous efforts have been made to make
information relevant for business decision-making transparent and
easily accessible. However, business conditions have mercilessly
changed and surpassed the solutions found. A large number of
concepts that belong to the group of modern ones have shown their
unsuitability in conditions in which the product life cycle shortens, all
types of waste and non-value-added activities are eliminated, and
product delivery just in time, with the aim of providing the required
value to the user.
Under such conditions, a significant information basis for
enterprise management is lean accounting. Before a...pplying lean
accounting, enterprises must begin their process of lean
transformation. This implies the acceptance and implementation of
lean business concept and its basic principles in all processes in the
enterprise, not only in the production process. Organization of the
process around the “value stream” has created the conceptual basis of
the new concept of costing. “Value stream” costing successfully
overcomes the problem of cost allocation, making the link between
costs and cost drivers easily accessible and discernible. This concept
of costing makes one segment of the three-dimensional performance
presentation achieved, which is possible by using the Box Score. Lean
accounting adds information on available capacity to the financial
performance presented in the “value stream” income statement and
performance measures. Consideration of information on available
capacity is important due to the fact that increased production
capacity at the expense of non-production capacity leads to
performance improvement of production cells, “value streams”, and
enterprise itself, which further leads to increased profitability of
“value streams” and the enterprise. In this way, lean accounting
provides relevant, reliable, fast, and comprehensive information basis
for the performance of management activities in the enterprise.