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首页> 外文期刊>International journal of productivity and quality management >A comparison between time-driven activity-based costing and value stream accounting in a lean Six Sigma manufacturing case study
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A comparison between time-driven activity-based costing and value stream accounting in a lean Six Sigma manufacturing case study

机译：精益六西格玛制造案例研究中基于时间的活动成本法和价值流会计之间的比较

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摘要

Many companies have implemented lean and/or Six Sigma to improve processes and reduce the cost of a product. At the same time, managers have tried to measure how these improvements can affect the cost of product. In the recent past, two relatively new accounting systems have been implemented along with lean and Six Sigma improvements. The first is called value stream accounting; it stems from lean accounting or lean costing and requires processes to be reorganised to fit value streams. The second is time-driven activity-based costing which derives from the older activity-based costing and proposes a precise and analytic pattern for calculating costs. Although the literature in general claims that both are suitable for lean Six Sigma environments, there is a lack of comparison between the two accounting systems. Through the findings of a case study carried out in a medium-sized manufacturing company, this research for the first time shows that there are significant differences in implementing the two accounting systems. The comparison has been made using the calculations of the cost of products within a reorganised value stream. The differences are very useful for those managers and practitioners who want to understand in which situation it is better to implement one system rather than the other one. Further research is needed in order to understand whether or not the findings can be generalised.
机译：许多公司已实施精益和/或6西格码（Six Sigma）来改进流程并降低产品成本。同时，管理人员试图衡量这些改进如何影响产品成本。在最近的过去，已经实施了两个相对较新的会计系统以及精益和六西格玛改进。第一种称为价值流会计；第二种称为价值流会计。它源于精益会计或精益成本计算，需要对流程进行重组以适应价值流。第二种是时间驱动的基于活动的成本核算，它源自较早的基于活动的成本核算，并提出了一种精确的分析模式来计算成本。尽管一般文献都认为这两种方法都适用于精益六西格玛环境，但两种会计系统之间却缺乏比较。通过对一家中型制造公司进行案例研究的结果，这项研究首次表明，在实施这两种会计系统方面存在重大差异。使用重组价值流中产品成本的计算进行了比较。这些差异对于想要了解在哪种情况下实施一个系统胜于另一种系统的管理人员和从业人员非常有用。需要进一步的研究，以了解是否可以概括这些发现。

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