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YALIN ÜRETİM ORTAMINDA YALIN MUHASEBE VE YALIN PERFORMANS DEĞERLEMESİ

Year 2018, Volume: 2 Issue: 2, 221 - 245, 31.12.2018

Seher Meral Çeviren , Zeynep Türk

Abstract

Müşteri istek ve
ihtiyaçlarının değişkenlik göstermesi nedeniyle, işletmelerin yüksek kalitede ürün/hizmetleri
en düşük maliyetle, hızlı ve zamanında teslim etmeleri gerekmektedir. Bu
amaçtan hareketle, israfın ortadan kaldırılmasına odaklanan yalın düşünce ve
yalın üretim teknikleri uygulama alanı bulmuştur. Bu uygulama ile birlikte yalın
işletmelerin, değer akışına odaklanan, yalın düşünce ve yalın üretim
teknikleriyle tutarlı performans değerleme yöntemlerini geliştirerek kullanmaya
başlamaları gerekmektedir. Çalışmada, yalın düşünceden hareketle yalın üretim
ve yalın muhasebe konusu ele alındıktan sonra yalın performans değerleme
yöntemleri, hücre seviyesinde ve değer akışı seviyesinde açıklanmıştır. Ayrıca
performansın raporlanması amacıyla kullanılan kutu puanı tabloları açıklanmış
ve yalın performans değerleme yöntemlerinin uygulanmasına ilişkin önerilere yer
verilmiştir.

Keywords

Yalın Muhasebe Yalın Performans Değerleme Yöntemleri Değer Akışı Performans Değerleme Ölçüleri Hücre Performans Değerleme Ölçüleri Kutu Puanı Tablosu

References

  • Abdullah, F. (2003). Lean Manufacturing Tools and Techniques in the Process Industry With a Focus on Steel”, University of Pittsburgh, Doctor of Philosophy Thesis.
  • Balcı, B.R. (2011). Yalın Düşünce ve Muhasebe, Dokuz Eylül Üniversitesi Sosyal Bilimler Enstitüsü Dergisi, 13(1): 39-58.
  • Belokar, R.M., Kharb, S.S. ve Kumar, V. (2012a). An Application of Value Stream Mapping in Automobile Industry: A Case Study. International Journal of Innovative Technology ve Exploring Engineering, 1(2), 231-236.
  • Belokar, R.M., Kumar, V. ve Kharb, S.S. (2012b). An Application of Value Stream Mapping in Automotive Industry: A Case Study. International Journal of Innovative Technology ve Exploring Engineering, 1(2), 152-156.
  • Baggaley, B. (2003). Solving The Standard Costing Problem, August,
  • http://www.maskell.com/lean_accounting/subpages/lean_accounting/solving_the_standard_costing_problem.html, Erişim Tarihi: 05.04.2018.
  • Baggaley, B. (2006). Using Strategic Performance Measurements To Accelerate Lean Performance, Cost Management, Jan/Feb, 20(1), 36-44.
  • Baggaley, B. (2007). “Creating A New Framework For Performance Measurement of Lean Systems”, Lean Accounting Best Practices for Sustainable Integration, Ed. Joe Stenzel, John Wiley&Sons, New Jersey, 69-91.
  • Bhasin, S. (2008). Lean ve Performance Measurement, Journal of Manufacturing Technology Management, 19(5), 670-684.
  • Bhasin, S. (2011). Performance Of Organisations Treating Lean As An İdeology, Business Process Management Journal, 17(6), 986-1011.
  • Bhasin, S. ve Burcher, P. (2006). Lean Viewed As A Philosophy, Journal of Manufacturing Technology Management, 17(1), 56-72.
  • http://blog.docuphase.com/manufacturing-leadership/lean-accounting-ve-traditional-accounting-compared-part-3-performance-measures, Erişim Tarihi: 13.04.2018.
  • Cesaroni, F.M. ve Sentuti, A. (2014). Implementing A Lean Accounting System In A Lean Enterprise, Proceedings of The 18th IAMB Conference, September 17-19, Rome.
  • Danese, P., Manfè, V. ve Romano, P. (2017). A Systematic Literature Review on Recent Lean Research: State-of-the-art ve Future Directions, International Journal of Management Reviews, 00: 1-27.
  • Duque, D.F.M. ve Cadavid, L.R. (2007). Lean Manufacturing Measurement: The Relationship Between Lean Activities And Lean Metrics, Estudios Gerenciales, 23(105): 69-83.
  • Ertürk, H. ve Özçelik, F. (2008). Yalın Üretim Uygulayan İşletmeler İçin Yalın Muhasebe, Uludağ Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, 27(1): 15-45.
  • Huntzinger, J.R. (2007). Lean Cost Management: Accounting for Lean By Establishing Flow, J. Ross Publishing, USA.
  • Karcıoğlu, N. ve Nuray, M. (2010). Yeni Bir Maliyetleme Sistemi Olarak Değer Akış Maliyetleme, Muhasebe ve Finansman Dergisi, 47: 69-80.
  • Karlsson, C. ve Åhlström, P. (1996). Assessing Changes Towards Lean Production, International Journal of Operations & Production Management, 16(2), 24-41.
  • Maskell, B.H., “Lean Accounting Elevator Speech”, http://www.maskell.com/lean_accounting/subpages/lean_accounting/elevator_speech.html, (17.04.2018b).
  • Maskell, B.H. ve Baggaley, B. (2006). Lean Accounting: What’s It All About?, Target Volume, 22(1): 35-43.
  • Maskell, B.H. ve Baggaley, B. “Lean Management Accounting”,
  • http://www.maskell.com/lean_accounting/subpages/lean_accounting/lean_management_accounting.html, (28.04.2018a)
  • Maskell, B.H. ve Baggaley, B. (2001). “Future of Management Accounting in the 21st century”, Journal of Cost Management, Jan/Feb, 15(5): 24-32,
  • http://www.maskell.com/lean_accounting/subpages/lean_accounting/future_of_management_accounting.html, (05.04.2018b).
  • Maskell, B.H., Baggaley, B. ve Grasso, L. (2011). Practical Lean Accounting: A Proven System for Measuring ve Managing the Lean Enterprise, Taylor&Francis Group, New York.
  • Maskell, B. ve Katko, N. (2007). “Value Stream Costing: The Lean Solution To Standard Costing Complexity And Waste”, Lean Accounting Best Practices for Sustainable Integration, Ed. Joe Stenzel, John Wiley&Sons, New Jersey, 155-176.
  • Maskell, B.H. ve Kennedy, F.A. (2007). Why Do We Need Lean Accounting ve How Does It Work?, The Journal of Corporate Accounting & Finance, March/April 2007: 59-73.
  • Maskell, B.H. ve Pojasek, R.B. “For Lean to be Green Performance Measurements Must Change”, https://maskell.com/site/subpages/lean_accounting/articles/ For_Lean_and_Green_Perf_Meas_Must_Chg.pdf, (05.04.2018).
  • Mehta, R.K., Mehta, D. ve Mehta, N.K. (2012). An Exploratory Study on Implementation of Lean Manufacturing Practices (With Special Reference to Automobile Sector Industry), 19(2): 289-299.
  • Mohamed, R., Hui W.S., Abdul Rahman, I.K. ve Abdul Aziz R. (2009). Strategic Performance Measurement System Design And Organisational Capabilities, Asia-Pasific Management Accounting Journal, 4(1): 35-63.
  • Özçelik, F. (2013a). Yalın Üretim Ortamlarında Geleneksel Maliyet Muhasebesi İle Yaşanan Sorunlar: Bir Araştırma, C.Ü. İktisadi ve İdari Bilimler Dergisi, 14(1): 259-276.
  • Özçelik, F. (2013b). Yalın Performans Ölçüleri ve Yalın Üretim Uygulayan İşletmelerin Muhasebe Bölümlerinde Bir Araştırma, Uluslararası İktisadi ve İdari İncelemeler Dergisi, 5(10): 103-126.
  • Rosa, A.C.R. ve Machado, M.J.C.V. (2012). Lean Accounting: Accounting Contribution For Lean Management Philosophy, Book of Proceedings – Tourism ve Management Studies International Conference Algarve, 3: 886-895.
  • Trent, R.J. (2008). End-To-End Lean Management (A Guide to Complete Supply Chain Improvement), J.Ross Publishing, US

Year 2018, Volume: 2 Issue: 2, 221 - 245, 31.12.2018

Seher Meral Çeviren , Zeynep Türk

Abstract

References

  • Abdullah, F. (2003). Lean Manufacturing Tools and Techniques in the Process Industry With a Focus on Steel”, University of Pittsburgh, Doctor of Philosophy Thesis.
  • Balcı, B.R. (2011). Yalın Düşünce ve Muhasebe, Dokuz Eylül Üniversitesi Sosyal Bilimler Enstitüsü Dergisi, 13(1): 39-58.
  • Belokar, R.M., Kharb, S.S. ve Kumar, V. (2012a). An Application of Value Stream Mapping in Automobile Industry: A Case Study. International Journal of Innovative Technology ve Exploring Engineering, 1(2), 231-236.
  • Belokar, R.M., Kumar, V. ve Kharb, S.S. (2012b). An Application of Value Stream Mapping in Automotive Industry: A Case Study. International Journal of Innovative Technology ve Exploring Engineering, 1(2), 152-156.
  • Baggaley, B. (2003). Solving The Standard Costing Problem, August,
  • http://www.maskell.com/lean_accounting/subpages/lean_accounting/solving_the_standard_costing_problem.html, Erişim Tarihi: 05.04.2018.
  • Baggaley, B. (2006). Using Strategic Performance Measurements To Accelerate Lean Performance, Cost Management, Jan/Feb, 20(1), 36-44.
  • Baggaley, B. (2007). “Creating A New Framework For Performance Measurement of Lean Systems”, Lean Accounting Best Practices for Sustainable Integration, Ed. Joe Stenzel, John Wiley&Sons, New Jersey, 69-91.
  • Bhasin, S. (2008). Lean ve Performance Measurement, Journal of Manufacturing Technology Management, 19(5), 670-684.
  • Bhasin, S. (2011). Performance Of Organisations Treating Lean As An İdeology, Business Process Management Journal, 17(6), 986-1011.
  • Bhasin, S. ve Burcher, P. (2006). Lean Viewed As A Philosophy, Journal of Manufacturing Technology Management, 17(1), 56-72.
  • http://blog.docuphase.com/manufacturing-leadership/lean-accounting-ve-traditional-accounting-compared-part-3-performance-measures, Erişim Tarihi: 13.04.2018.
  • Cesaroni, F.M. ve Sentuti, A. (2014). Implementing A Lean Accounting System In A Lean Enterprise, Proceedings of The 18th IAMB Conference, September 17-19, Rome.
  • Danese, P., Manfè, V. ve Romano, P. (2017). A Systematic Literature Review on Recent Lean Research: State-of-the-art ve Future Directions, International Journal of Management Reviews, 00: 1-27.
  • Duque, D.F.M. ve Cadavid, L.R. (2007). Lean Manufacturing Measurement: The Relationship Between Lean Activities And Lean Metrics, Estudios Gerenciales, 23(105): 69-83.
  • Ertürk, H. ve Özçelik, F. (2008). Yalın Üretim Uygulayan İşletmeler İçin Yalın Muhasebe, Uludağ Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, 27(1): 15-45.
  • Huntzinger, J.R. (2007). Lean Cost Management: Accounting for Lean By Establishing Flow, J. Ross Publishing, USA.
  • Karcıoğlu, N. ve Nuray, M. (2010). Yeni Bir Maliyetleme Sistemi Olarak Değer Akış Maliyetleme, Muhasebe ve Finansman Dergisi, 47: 69-80.
  • Karlsson, C. ve Åhlström, P. (1996). Assessing Changes Towards Lean Production, International Journal of Operations & Production Management, 16(2), 24-41.
  • Maskell, B.H., “Lean Accounting Elevator Speech”, http://www.maskell.com/lean_accounting/subpages/lean_accounting/elevator_speech.html, (17.04.2018b).
  • Maskell, B.H. ve Baggaley, B. (2006). Lean Accounting: What’s It All About?, Target Volume, 22(1): 35-43.
  • Maskell, B.H. ve Baggaley, B. “Lean Management Accounting”,
  • http://www.maskell.com/lean_accounting/subpages/lean_accounting/lean_management_accounting.html, (28.04.2018a)
  • Maskell, B.H. ve Baggaley, B. (2001). “Future of Management Accounting in the 21st century”, Journal of Cost Management, Jan/Feb, 15(5): 24-32,
  • http://www.maskell.com/lean_accounting/subpages/lean_accounting/future_of_management_accounting.html, (05.04.2018b).
  • Maskell, B.H., Baggaley, B. ve Grasso, L. (2011). Practical Lean Accounting: A Proven System for Measuring ve Managing the Lean Enterprise, Taylor&Francis Group, New York.
  • Maskell, B. ve Katko, N. (2007). “Value Stream Costing: The Lean Solution To Standard Costing Complexity And Waste”, Lean Accounting Best Practices for Sustainable Integration, Ed. Joe Stenzel, John Wiley&Sons, New Jersey, 155-176.
  • Maskell, B.H. ve Kennedy, F.A. (2007). Why Do We Need Lean Accounting ve How Does It Work?, The Journal of Corporate Accounting & Finance, March/April 2007: 59-73.
  • Maskell, B.H. ve Pojasek, R.B. “For Lean to be Green Performance Measurements Must Change”, https://maskell.com/site/subpages/lean_accounting/articles/ For_Lean_and_Green_Perf_Meas_Must_Chg.pdf, (05.04.2018).
  • Mehta, R.K., Mehta, D. ve Mehta, N.K. (2012). An Exploratory Study on Implementation of Lean Manufacturing Practices (With Special Reference to Automobile Sector Industry), 19(2): 289-299.
  • Mohamed, R., Hui W.S., Abdul Rahman, I.K. ve Abdul Aziz R. (2009). Strategic Performance Measurement System Design And Organisational Capabilities, Asia-Pasific Management Accounting Journal, 4(1): 35-63.
  • Özçelik, F. (2013a). Yalın Üretim Ortamlarında Geleneksel Maliyet Muhasebesi İle Yaşanan Sorunlar: Bir Araştırma, C.Ü. İktisadi ve İdari Bilimler Dergisi, 14(1): 259-276.
  • Özçelik, F. (2013b). Yalın Performans Ölçüleri ve Yalın Üretim Uygulayan İşletmelerin Muhasebe Bölümlerinde Bir Araştırma, Uluslararası İktisadi ve İdari İncelemeler Dergisi, 5(10): 103-126.
  • Rosa, A.C.R. ve Machado, M.J.C.V. (2012). Lean Accounting: Accounting Contribution For Lean Management Philosophy, Book of Proceedings – Tourism ve Management Studies International Conference Algarve, 3: 886-895.
  • Trent, R.J. (2008). End-To-End Lean Management (A Guide to Complete Supply Chain Improvement), J.Ross Publishing, US
There are 35 citations in total.

Details

Primary Language Turkish
Subjects Business Administration
Journal Section Articles
Authors

Seher Meral Çeviren 0000-0003-4885-7380

Zeynep Türk

Publication Date December 31, 2018
Published in Issue Year 2018 Volume: 2 Issue: 2

Cite

APA Çeviren, S. M., & Türk, Z. (2018). YALIN ÜRETİM ORTAMINDA YALIN MUHASEBE VE YALIN PERFORMANS DEĞERLEMESİ. Osmaniye Korkut Ata Üniversitesi İktisadi Ve İdari Bilimler Fakültesi Dergisi, 2(2), 221-245.
AMA Çeviren SM, Türk Z. YALIN ÜRETİM ORTAMINDA YALIN MUHASEBE VE YALIN PERFORMANS DEĞERLEMESİ. Osmaniye Korkut Ata Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi. December 2018;2(2):221-245.
Chicago Çeviren, Seher Meral, and Zeynep Türk. “YALIN ÜRETİM ORTAMINDA YALIN MUHASEBE VE YALIN PERFORMANS DEĞERLEMESİ”. Osmaniye Korkut Ata Üniversitesi İktisadi Ve İdari Bilimler Fakültesi Dergisi 2, no. 2 (December 2018): 221-45.
EndNote Çeviren SM, Türk Z (December 1, 2018) YALIN ÜRETİM ORTAMINDA YALIN MUHASEBE VE YALIN PERFORMANS DEĞERLEMESİ. Osmaniye Korkut Ata Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi 2 2 221–245.
IEEE S. M. Çeviren and Z. Türk, “YALIN ÜRETİM ORTAMINDA YALIN MUHASEBE VE YALIN PERFORMANS DEĞERLEMESİ”, Osmaniye Korkut Ata Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, vol. 2, no. 2, pp. 221–245, 2018.
ISNAD Çeviren, Seher Meral - Türk, Zeynep. “YALIN ÜRETİM ORTAMINDA YALIN MUHASEBE VE YALIN PERFORMANS DEĞERLEMESİ”. Osmaniye Korkut Ata Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi 2/2 (December 2018), 221-245.
JAMA Çeviren SM, Türk Z. YALIN ÜRETİM ORTAMINDA YALIN MUHASEBE VE YALIN PERFORMANS DEĞERLEMESİ. Osmaniye Korkut Ata Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi. 2018;2:221–245.
MLA Çeviren, Seher Meral and Zeynep Türk. “YALIN ÜRETİM ORTAMINDA YALIN MUHASEBE VE YALIN PERFORMANS DEĞERLEMESİ”. Osmaniye Korkut Ata Üniversitesi İktisadi Ve İdari Bilimler Fakültesi Dergisi, vol. 2, no. 2, 2018, pp. 221-45.
Vancouver Çeviren SM, Türk Z. YALIN ÜRETİM ORTAMINDA YALIN MUHASEBE VE YALIN PERFORMANS DEĞERLEMESİ. Osmaniye Korkut Ata Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi. 2018;2(2):221-45.
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