Activity-Based Costing in a Lean Context for Better Competitive Stand: An Egyptian Case Study - Couverture souple

Gamal, Sarah; Mohamed, Ehab K.A.; Ibrahim, Magda H.

 
9783848433155: Activity-Based Costing in a Lean Context for Better Competitive Stand: An Egyptian Case Study
Couverture souple
ISBN 10 : 384843315X ISBN 13 : 9783848433155
Editeur : LAP LAMBERT Academic Publishing, 2012

Synopsis

In today’s global competitive market, the use of a manufacturing system that seeks waste elimination and creating more customer value such as the lean manufacturing system becomes crucial. At the same time, companies seeking lean implementation should better think of lean as a management philosophy and not as a set of tools. Consequently, managers should continuously search for ways to surpass any obstacle hindering their motivation to implement the lean philosophy. Simultaneously, management accountants should also develop ways to tailor their current management accounting tools to meet their lean needs. This book proposes a framework that suggests the implementation of activity-based costing to cost products in lean firms in conditions where some shared resources are still available. This is in attempt to draw management accountants' attention to the idea that having a condition of shared resources shall not lead them to back off from implementing a lean manufacturing system nor shall it lead them to compute distorted product unit costs. However, the use of activity-based costing may even yield various positive implications that enhances the competitive stand of their companies.

Les informations fournies dans la section « Synopsis » peuvent faire référence à une autre édition de ce titre.

Présentation de l'éditeur

In today’s global competitive market, the use of a manufacturing system that seeks waste elimination and creating more customer value such as the lean manufacturing system becomes crucial. At the same time, companies seeking lean implementation should better think of lean as a management philosophy and not as a set of tools. Consequently, managers should continuously search for ways to surpass any obstacle hindering their motivation to implement the lean philosophy. Simultaneously, management accountants should also develop ways to tailor their current management accounting tools to meet their lean needs. This book proposes a framework that suggests the implementation of activity-based costing to cost products in lean firms in conditions where some shared resources are still available. This is in attempt to draw management accountants' attention to the idea that having a condition of shared resources shall not lead them to back off from implementing a lean manufacturing system nor shall it lead them to compute distorted product unit costs. However, the use of activity-based costing may even yield various positive implications that enhances the competitive stand of their companies.

Biographie de l'auteur

Sarah Gamal, MSc in Accounting: The German University in Cairo (GUC), Cairo, Egypt. Studied Accounting and Financial Control at the Faculty of Commerce-English Section, Ain Shams University, Cairo, Egypt. Assistant Lecturer of Accounting and a PhD student at the Faculty of Management Technology, The German University in Cairo (GUC), Cairo, Egypt.

Les informations fournies dans la section « A propos du livre » peuvent faire référence à une autre édition de ce titre.

Éditeur
LAP LAMBERT Academic Publishing
Date d'édition
2012
Langue
anglais
ISBN 10 
384843315X
ISBN 13 
9783848433155
Reliure
Broché
Nombre de pages
196
Coordonnées du fabricant
non disponible
Personne responsable
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