Bsc model for measuring a firm's progress in implementing lean manufacturing with a case study
Joint Authors
al-Halabawi, Said Mahmud
al-Hami, Muhammad Adil
Halul, Asma Muhammad Ibrahim
Source
Journal of Accounting Research
Issue
Vol. 8, Issue 1 (30 Jun. 2021), pp.2-28, 27 p.
Publisher
Tanta University Faculty of Commerce Accounting Department
Publication Date
2021-06-30
Country of Publication
Egypt
No. of Pages
27
Main Subjects
Financial and Accounting Sciences
Topics
Abstract EN
Companies adopting lean manufacturing philosophy have recognized that relying mainly on performance measurement system raised only to support lean manufacturing philosophy is no longer adequate.
The lean environment needs new kinds of performance measures, that reflect the strategic objectives of lean enterprises, which can be extracted by employing the concept of BSC and merging a BSC's strategy map with value stream map used in a lean company.
Therefore, this paper aims at suggesting a new framework to measure performance in a strategic perspective, convenient to companies that adopt lean manufacturing philosophy, by constructing the most relevant lean performance measures that are stemmed from lean determinants.
These measures must be developed to support lean enterprises' mission, vision and strategies at three different levels of the lean performance measurement framework which are SBUs level, value streams level, and cells level.
This study was also applied in El-Araby water heater factory in Egypt, through constructing a case study to clarify the application of the proposed framework using the scoring model.
American Psychological Association (APA)
al-Halabawi, Said Mahmud& al-Hami, Muhammad Adil& Halul, Asma Muhammad Ibrahim. 2021. Bsc model for measuring a firm's progress in implementing lean manufacturing with a case study. Journal of Accounting Research،Vol. 8, no. 1, pp.2-28.
https://search.emarefa.net/detail/BIM-1363628
Modern Language Association (MLA)
al-Halabawi, Said Mahmud…[et al.]. Bsc model for measuring a firm's progress in implementing lean manufacturing with a case study. Journal of Accounting Research Vol. 8, no. 1 (Jun. 2021), pp.2-28.
https://search.emarefa.net/detail/BIM-1363628
American Medical Association (AMA)
al-Halabawi, Said Mahmud& al-Hami, Muhammad Adil& Halul, Asma Muhammad Ibrahim. Bsc model for measuring a firm's progress in implementing lean manufacturing with a case study. Journal of Accounting Research. 2021. Vol. 8, no. 1, pp.2-28.
https://search.emarefa.net/detail/BIM-1363628
Data Type
Journal Articles
Language
English
Notes
-
Record ID
BIM-1363628