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Importance of Managerial Accounting for a Successful Lean Transformation: A practical study at a large aerospace OEM

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Importance of Managerial Accounting for a Successful Lean Transformation: A practical study at a large aerospace OEM

Mokabel, Ismail (2016) Importance of Managerial Accounting for a Successful Lean Transformation: A practical study at a large aerospace OEM. Masters thesis, Concordia University.

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Abstract

The lean approach goes beyond a set of continuous improvement tools. Lean implementation requires a management system that drives organizational behaviors and institutes a culture that relentlessly seeks continuous improvement. It is crucial not to overlook the management function systems during lean implementation. A comprehensive management system is essential to successful lean transformation and sustainability. This thesis will tackle the financial and accounting systems; one of the important elements of a management function system. It will expose the weakness of the traditionally used financial and accounting systems. Based on a practical study of large aerospace OEM in North America, the thesis will elaborate and analyze the current traditional cost accounting system’s impact on decision making and the fundamental conflict it has with lean thinking. The thesis will also provide recommendations on alternative management accounting systems in quest for creating a management system that will help enable manufacturing companies successfully implement lean.

Keywords:
Lean, Managerial accounting, Traditional standard cost accounting, Activity based costing, Throughput accounting, Lean accounting.

Divisions:Concordia University > Gina Cody School of Engineering and Computer Science > Mechanical and Industrial Engineering
Item Type:Thesis (Masters)
Authors:Mokabel, Ismail
Institution:Concordia University
Degree Name:M.A. Sc.
Program:Industrial Engineering
Date:March 2016
Thesis Supervisor(s):Demirli, Kudret
ID Code:981037
Deposited By: ISMAIL MOKABEL
Deposited On:15 Jun 2016 16:14
Last Modified:18 Jan 2018 17:52
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