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Title: Lean Manufacturing to Lean Accounting
Authors: Sittichoksakunchai, Pichet 
Issue Date: 2010
Publisher: Chulalongkorn University Printing House
University of the Thai Chamber of Commerce
Source: Pichet Sittichoksakunchai (2010) Lean Manufacturing to Lean Accounting. University of the Thai Chamber of Commerce Journal Vol.30 No.2.
Journal: University of the Thai Chamber of Commerce Journal 
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.
ISSN: 0125-2437
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.
Appears in Collections:JEO: Journal Articles

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