Activity based costing, time-driven activity based costing and lean accounting: differences among three accounting systems' approach to manufacturing

Rodríguez Monroy, Carlos; Nasiri, Azadeh y Pelaez Garcia, Miguel Angel (2012). Activity based costing, time-driven activity based costing and lean accounting: differences among three accounting systems' approach to manufacturing. En: "6th International Conference on Industrial Engineering and Industrial Management y del XVI Congreso de Ingeniería de Organización", 18/07/2012 - 20/07/2012, Vigo, España. pp. 401-408.

Descripción

Título: Activity based costing, time-driven activity based costing and lean accounting: differences among three accounting systems' approach to manufacturing
Autor/es:
  • Rodríguez Monroy, Carlos
  • Nasiri, Azadeh
  • Pelaez Garcia, Miguel Angel
Tipo de Documento: Ponencia en Congreso o Jornada (Artículo)
Título del Evento: 6th International Conference on Industrial Engineering and Industrial Management y del XVI Congreso de Ingeniería de Organización
Fechas del Evento: 18/07/2012 - 20/07/2012
Lugar del Evento: Vigo, España
Título del Libro: 6th International Conference on Industrial Engineering and Industrial Management y del XVI Congreso de Ingeniería de Organización
Fecha: 2012
Materias:
Palabras Clave Informales: Accounting, Activity Based Costing, Time-Driven Activity Based Costing, Lean Accounting, Manufacturing
Escuela: E.T.S.I. Industriales (UPM)
Departamento: Ingeniería de Organización, Administración de Empresas y Estadística
Licencias Creative Commons: Reconocimiento - Sin obra derivada - No comercial

Texto completo

[img]
Vista Previa
PDF (Document Portable Format) - Se necesita un visor de ficheros PDF, como GSview, Xpdf o Adobe Acrobat Reader
Descargar (286kB) | Vista Previa

Resumen

Choosing an appropriate accounting system for manufacturing has always been a challenge for managers. In this article we try to compare three accounting systems designed since 1980 to address problems of traditional accounting system. In the first place we are going to present a short overview on background and definition of three accounting systems: Activity Based costing, Time-Driven Activity Based Costing and Lean Accounting. Comparisons are made based on the three basic roles of information generated by accounting systems: financial reporting, decision making, and operational control and improvement. The analysis in this paper reveals how decisions are made over the value stream in the companies using Lean Accounting while decisions under the ABC Accounting system are taken at individual product level, and finally we will show how TD-ABC covers both product and process levels for decision making. In addition, this paper shows the importance of nonfinancial measures for operational control and improvement under the Lean Accounting and TD-ABC methods whereas ABC relies mostly on financial measures in this context.

Más información

ID de Registro: 19409
Identificador DC: http://oa.upm.es/19409/
Identificador OAI: oai:oa.upm.es:19409
URL Oficial: http://cio2012.adingor.es/es/welcome/
Depositado por: Memoria Investigacion
Depositado el: 22 Dic 2013 08:52
Ultima Modificación: 21 Abr 2016 17:40
  • Open Access
  • Open Access
  • Sherpa-Romeo
    Compruebe si la revista anglosajona en la que ha publicado un artículo permite también su publicación en abierto.
  • Dulcinea
    Compruebe si la revista española en la que ha publicado un artículo permite también su publicación en abierto.
  • Recolecta
  • e-ciencia
  • Observatorio I+D+i UPM
  • OpenCourseWare UPM