حسابداری ناب در سازمان ناب(گذر از رویکرد مبتنی بر هزینه به رویکرد مبتنی بر ارزش)

نوع مقاله: علمی ترویجی

نویسنده

استادیار گروه حسابداری، دانشگاه آزاد اسلامی، واحد هشترود، هشترود، ایران

چکیده

مسئولیت و وظیفه ­ی گزارشگری در محیط ناب، بر عهده­ حسابداری ناب است ­که ریشه در تفکر ­ناب (ریشه­ کن­ کردن اتلاف و ارزش‌آفرینی در سازمان) دارد. هدف این مقاله، بررسی اهمیت حسابداری ناب و خصوصیات سازمان ناب است. همچنین، تحت این مقاله، حسابداری ناب با انواع سیستم‌های هزینه‌یابی شامل هزینه‌یابی سنتی، هزینه‌یابی جریان ارزش، هزینه‌یابی بر مبنای فعالیت و هزینه یابی بر مبنای فعالیت زمانگرا مقایسه شده است. نتایج این مقایسه بر مبنای پژوهش­ های انجام شده، نشان می­ دهد حسابداری ناب ابزاری در راستای رفع نواقص سیستم حسابداری و هزینه‌یابی سنتی است و می­ تواند یک دگرگونی و تغییر، از روش مبتنی بر هزینه به روش مبتنی بر ارزش برای حسابداری مدیریت، باشد. علاوه بر آن، شرکتی که از بهترین رویه‌ها در تمامی زمینه ­های کارکردی استفاده کرده است و در چهار بخش متفاوت شامل توسعه­ ی ناب، تامین و خرید ناب، تولید ناب و توزیع و تحویل ناب، شاهد پایداری است، یک سازمان ناب تلقی شده و پایداری و عملکرد بهتری را نسبت به همتایان خود در صنعت تجربه خواهد نمود.

کلیدواژه‌ها


عنوان مقاله [English]

Lean Accounting in Lean Organization (Transformation from Cost-based Approach to Value-based Approach

نویسنده [English]

  • rahim bonabi ghadim
Assistant Professor of Accounting, Islamic Azad University, Hashtrood Branch, , Hashtrood, Iran
چکیده [English]

Reporting Responsibility in the lean environment is done by an information system called lean accounting that rooted in lean thought, by eliminating waste and creating value in the organization. The aim of this paper is to review the importance of lean accounting and characteristics of lean organization, in comparison with types of costing systems included the traditional costing, the value stream costing, the activity-based costing (ABC) and the time-driven activity-based costing (TDABC). The results show that Lean accounting as a tool in order to cover the shortcomings of traditional accounting system and costing, can be viewed as a transformation from cost-based approach to value-based approach for management accounting. A company that uses the best practices in all functional areas and experienced sustainability in four different aspects of lean development, lean supply and purchasing, lean production and lean delivery, is considered a lean organization and will experience greater sustainability and better performance than its counterparts in the industry.

کلیدواژه‌ها [English]

  • ABC
  • lean accounting
  • lean organization
  • TDABC
  • value stream costing
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