Memorias de investigación
Ponencias en congresos:
Activity Based Costing, Time-Driven Activity Based Costing and Lean Accounting: Differences among three accounting systems? approach to manufacturing
Año:2012
Áreas de investigación
  • Ingenierías,
  • Economía,
  • Industria
Datos
Descripción
Choosing an appropriate accounting system for manufacturing has always been a challenge for managers. In this article we try to compare three accounting systems designed since 1980 to address problems of traditional accounting system. In the first place we are going to present a short overview on background and definition of three accounting systems: Activity Based costing, Time-Driven Activity Based Costing and Lean Accounting. Comparisons are made based on the three basic roles of information generated by accounting systems: financial reporting, decision making, and operational control and improvement. The analysis in this paper reveals how decisions are made over the value stream in the companies using Lean Accounting while decisions under the ABC Accounting system are taken at individual product level, and finally we will show how TD-ABC covers both product and process levels for decision making. In addition, this paper shows the importance of nonfinancial measures for operational control and improvement under the Lean Accounting and TD-ABC methods whereas ABC relies mostly on financial measures in this context. Keywords: Accounting, Activity Based Costing, Time-Driven Activity Based Costing, Lean Accounting, Manufacturing
Internacional
Si
Nombre congreso
6th International Conference on Industrial Engineering and Industrial Management XVI Congreso de Ingeniería de Organización
Tipo de participación
960
Lugar del congreso
VIGO
Revisores
Si
ISBN o ISSN
978-84-938642-5-5
DOI
Fecha inicio congreso
18/07/2012
Fecha fin congreso
20/07/2012
Desde la página
401
Hasta la página
408
Título de las actas
Industrial Engineering: Overcoming the Crisis
Esta actividad pertenece a memorias de investigación
Participantes
Grupos de investigación, Departamentos, Centros e Institutos de I+D+i relacionados
  • Creador: Grupo de Investigación: Ingeniería de la Calidad Alimentaria
  • Departamento: Ingeniería de Organización, Administración de Empresas y Estadística