scholarly journals MANAGEMENT ACCOUNTING TOOLS FOR IMPROVEMENT OF PRODUCTION PROCESS - LEAN PRODUCTION SYSTEM

2019 ◽  
Vol 31 (5) ◽  
pp. 1391-1396
Author(s):  
Gordana Stojmenović ◽  
Lyubcho Varamezov

Business in modern business conditions requires a continuous process of improvement and investment in all activities in the company. In order to survive on the market, resist the challenges of competition, but also the demands of customers, companies are constantly innovating the production process in an effort to improve all the company's activities. One of the production systems that proved to be suitable for continuous improvement and improvement of the production process is Lean production system. It represents the way companies react to the challenges of the present and the future. The Lean production system offers a variety of instruments, and for their implementation and application, managers are at all levels of responsibility and responsibility. Bearing this in mind, it can be said that the Lean production system is part of the management accounting. In addition, it represents a complete philosophy of thinking and action, which results in significant results by adequate application. The condition and the assumption that this management philosophy will lead to proper effectiveness and efficiency and enable them to continually improve in the function of maximizing profits is the authorization of employees to engage in the process of continuous improvement and decision-making. Lean is based on certain principles and philosophies, including customer value, value flow mapping, continuous flow, system requirements, and continuous improvements. Lean focuses on the added value. Lean's principle is a continuous search for perfection, perfection in production and business cooperation, with complete elimination of losses. Companies that implement the Lean Concept are constantly looking for ways to continually improve their efficiency, reduce costs and improve the quality of their products.

2013 ◽  
Vol 308 ◽  
pp. 81-86 ◽  
Author(s):  
Luba Bicejova

The paper deals with a research of technology parameters fluctuation effect on AWJ production system technology head vibration generation during alloy cutting production process. The submitted paper points at possible sources of undesirable vibrations: technology head shift speed, kind and abrasive granularity, which can be a reason of reliability and AWJ technology production systems lifetime reduction, and of abrasive nozzle wear increasing as well as of cutting edge quality reducing.


Author(s):  
SGS Karunanayake ◽  
◽  
HSR Ananda ◽  

The interconnection of activities required for the design and construction of building and infrastructure involves the interplay between people, technology, situations, and decisions. It requires the astute coordination of labor, materials, and plant to realize the planned progress of work. Minimizing waste and maximizing value while continuous improvement is the concept of lean. Lean construction has proven to be an alternative for such improvements so as the satisfy client by creating customer value. Through its origins in the Toyota Production System, lean is now applied as an innovative way to manage the design and construction of projects with the use of tools which address project constraints, such as complexities and uncertainties, among others. This research is an effort to implement lean construction concept to the Sri Lankan road construction industry.


Author(s):  
Frédéric Rosin ◽  
Pascal Forget ◽  
Samir Lamouri ◽  
Robert Pellerin

AbstractIndustry 4.0 is an ubiquitous term that suggests significant impacts on the productivity and flexibility of production systems. But to what extent do the various technologies associated with Industry 4.0 contribute to enhance autonomy of operational teams by helping them make better and faster decisions, particularly in the context of Lean production system? This paper proposes a model of different types of autonomy in the decision-making process, depending on whether or not the steps in the decision-making process are enhanced by technologies. This model will be tested afterwards in a use case implemented in a learning factory offering Lean management training before being tested in a real production unit.


2017 ◽  
Vol 16 (1) ◽  
pp. 99-118
Author(s):  
Hericson Estanislau Prata ◽  
Domingos Antônio Giroletti

The rationalization of the industrial production process, through the reduction of waste and the modernization of the production process, with the adoption of the Toyota Production System (Lean Production), has been adopted by an important part of the industries in the world. This article aim to describe this methodology used by the intensive phase improvement group adopted at Vallourec Tubos do Brasil S.A. As a result, the process used to implement short-term changes was the intensive week, also known as the Kaizen event in the automotive industry.


2018 ◽  
Vol 15 (1) ◽  
Author(s):  
Sabina Šehić - Kršlak

As a modern way of thinking lean methodology uses tools that are directed towards the continuous improvement of the functioning of the system with continuous perfection. Lean production (LP) means less work in the workplace, less manufacturing space, less investment, less time and fewer tools and supplies. The methodology is designed so that it is planned and managed in stages, necessary for the realization of the objectives defined production system. Lean companies are primarily focused on growth, increase profitability and customer value, but also increase productivity, improve the quality of products and processes, as well as the delivery systems are also important elements for improving business efficiency. This paper will present the methodology of implementation of lean concepts for improving productivity in manufacturing companies.


Sensors ◽  
2021 ◽  
Vol 21 (21) ◽  
pp. 7366
Author(s):  
Yuchang Won ◽  
Seunghyeon Kim ◽  
Kyung-Joon Park ◽  
Yongsoon Eun

This paper presents a case study of continuous productivity improvement of an automotive parts production line using Internet of Everything (IoE) data for fault monitoring. Continuous productivity improvement denotes an iterative process of analyzing and updating the production line configuration for productivity improvement based on measured data. Analysis for continuous improvement of a production system requires a set of data (machine uptime, downtime, cycle-time) that are not typically monitored by a conventional fault monitoring system. Although productivity improvement is a critical aspect for a manufacturing site, not many production systems are equipped with a dedicated data recording system towards continuous improvement. In this paper, we study the problem of how to derive the dataset required for continuous improvement from the measurement by a conventional fault monitoring system. In particular, we provide a case study of an automotive parts production line. Based on the data measured by the existing fault monitoring system, we model the production system and derive the dataset required for continuous improvement. Our approach provides the expected amount of improvement to operation managers in a numerical manner to help them make a decision on whether they should modify the line configuration or not.


Procedia CIRP ◽  
2021 ◽  
Vol 104 ◽  
pp. 259-264
Author(s):  
Simon Schumacher ◽  
Felix Aljoscha Schmid ◽  
Andreas Bildstein ◽  
Thomas Bauernhansl

2020 ◽  
Vol 305 ◽  
pp. 00031
Author(s):  
Paula Nicoleta Neag ◽  
Larisa Ivascu ◽  
Anca Mocan ◽  
Anca Draghici

The paper describes a propose interdisciplinary approach for improving working conditions in production systems. The proposed approach has been customized and apply in the case of a lean production system in order to demonstrate its efficiency and effectiveness. The research approach and its associated methodology consists of three stages: (1) a qualitative research using the Grounded Theory, which provide a theoretical model on the the employees behavior within the analyzed lean production system; (2) a quantitative research, survey based on a designed questionnaire, for the investigation of the motivation – satisfaction relation; (3) a quantitative research for the ergonomic risk assessment associated with repetitive upper limb movements (that are dominant in the case of the assembly line that has been studied) using the OCRA method for the improvement of the workers stress. The research results contribute to the knowledge development and to the the diminishing of the occupational hazards and generating workplace wellbeing.


2020 ◽  
Vol 27 (2) ◽  
Author(s):  
Isadora Avelar Ferreira ◽  
Fernando Oliveira de Araujo ◽  
Márcia Elisa Soares Echeveste

Abstract: The transition from mass production system to lean production system carrier significant changes in operational strategies of industrial organizations. A production model system can engender different reactions by the people involved; some of them can show resistance during the process, ranging from unreserved support to a hidden resistance (even explicit). In order to identify the main practices to support change processes, this study provides a literature review to systematize the main researches related to change management during lean manufacturing implementation. This study aims to provide a systematic literature review covering main researches related to change management and lean manufacturing implementation to identify the main factors that affect the production system change. The research was carried out between October 2016 and January 2018. In methodological terms, literature review was developed by using Scopus and ISI web of Science publications. As a result of this study, 25 papers related to lean manufacturing implementation were identified and 10 factors were consolidated. The most relevant practices of change management were also identified to support lean production system implementation.


2016 ◽  
Vol 20 (4) ◽  
pp. 182-194 ◽  
Author(s):  
G.L.D. Wickramasinghe ◽  
Vathsala Wickramasinghe

Purpose The purpose of this paper is to present empirical findings of the effect of continuous improvement (CI) on shop-floor employees’ job performance in the Lean production system-implemented textile and apparel firms. Design/methodology/approach A random sample of 657 shop-floor employees engaged full-time in Lean production systems-implemented textile and apparel firms in Sri Lanka responded to the survey. Statistical methods were used for data analysis. Findings It was revealed that CI significantly and positively influences shop-floor employees’ job performance, and the duration of Lean production in operations (termed as Lean duration) moderates this relationship. Originality/value Investigations on the ways in which CI initiatives influence employees is important in creating an environment to sustain the improvement efforts over a longer period. Such lessons would be valuable for academics and practitioners alike worldwide.


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