Value Stream Costing, Lean Production, and Performance Measurement in Manufacturing

• In Event: Breakfast with Research Round Table Forum
  In Workshop: Table 2

Abstract

Lean thinking has been implemented within United States manufacturing facilities since the mid-1980s. One component to Lean thinking, Lean accounting, and specifically value stream costing, has not been implemented on the same scale. Information from the accounting academic discipline has been slow to present to the practitioner realm any significant contributions that managerial accounting can make to the operational decision-making process. This study attempts to understand the impact of value stream costing on non-financial performance measurements that are the hallmark of Lean thinking.

Author

• Heather Kaminski, Saint Norbert College