Lean accounting and applications in an automotive supplier industry
Abstract
Lean accounting is an approach that supports Lean Manufacturing in a financial concept. It has a different perspective than traditional costing approach and the main key point in lean manufacturing is removing or reducing the wastes in the system. In this study, the aspect of lean accounting was analyzed in a wiring harness production firm which is in an automotive supplier industry. Lean manufacturing methods were applied in the firm and line balancing applications with their results were evaluated in the study based on the lean accounting system.
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