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Lean Manufacturing to Lean Accounting
Journal
University of the Thai Chamber of Commerce Journal
Publisher(s)
Chulalongkorn University Printing House
University of the Thai Chamber of Commerce
Date Issued
2010
Author(s)
Other Contributor(s)
University of the Thai Chamber of Commerce. Journal Editorial Office
Abstract
Lean manufacturing is a concept that is practiced in Japan’s automobilemanufacturing business. It is an effort to develop manufacturing systems andmaximize manufacturing efficiency by eliminating inadvertent wasted tasks. Formaximizing a competitive advantage, the main principle is “To manufacture only theneeded amount, timely and meet customer needs.” After a business has beenchanged to follow Lean Manufacturing management, it requires a change in theaccounting role, especially in the preparation and provision of financial reports. They need to be changed to Lean Accounting to meet the executives’ need of accountinginformation for planning, controlling and evaluating the operation performance.
Subject(s)
ISSN
0125-2437
Access Rights
public
Rights
This work is protected by copyright. Reproduction or distribution of the work in any format is prohibited without written permission of the copyright owner.
Rights Holder(s)
University of the Thai Chamber of Commerce
Bibliographic Citation
Pichet Sittichoksakunchai (2010) Lean Manufacturing to Lean Accounting. University of the Thai Chamber of Commerce Journal Vol.30 No.2.
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