Cihan University-Erbil Scientific Journal a periodic multidisciplinary scientific journal issued by Cihan University- Erbil after auditing and revising by a specialized staff headed by the President of the university. The journal publishes original creative researches related to all fields of pure and applied sciences and humanities in Kurdish, Arabic and English.
Related Articles
الکاتب : سيف سعد عبد الجليل
كلية الإدارة والاقتصاد/جامعة الموصل
DOI: http://dx.doi.org/10.24086/ cuesj.si.2018.n2a11
المستخلص
أن من اهم ما افرزته المحاسبة في الاتجاهات الحديثة هو دخول مصطلح جديد اليها، لم يكن في السابق معروف او متداول في الوسط المحاسبي وهذا المصطلح هو الرشاقة Lean والذي جاء اصلاً من الفكر الرشيق ومن هذا المنطلق حاول الباحث اجراء عملية تقويم أداء لأحدى الوحدات الصحية مستعيناً بأحد أساليب المحاسبة الرشيقة التي تعد من احد الاتجاهات الحديثة في الفكر المحاسبي، وقد تم اعتماد أسلوب صندوق النقاط في عملية تقويم الأداء، اذ افترض الباحث فرضيتين اساسيتين مفادهما انه هناك هدر حقيقي لموارد الوحدة الصحية واذا ما تم استخدام صندوق الأداء في الوحدة الصحية فأنه سوف يقضى على الهدر الموجود ويرفع من كفاءة الأداء في الوحدة الصحية، وقد تحقق الباحث من صحة الفرضيتين واثبت نجاحهما في هذا البحث، وفي الخلاصة استنتج الباحث انه هناك هدر حقيقي في الوحدة الصحية سببه عدم رقابة الموارد بالدرجة الأولى وعدم وجود نظام كفوء يتمكن من السيطرة على صرف المواد والتجهيزات الطبية اما التوصيات فقد أوصى الباحث بضرورة تطبيق صندوق الأداء وبكل تفاصيله في وحدة الرقابة الداخلية والتدقيق مما سينعكس ايجاباً على رفع وتقويم الأداء في الوحدة الصحية.
الكلمات المرشدة: المحاسبة الرشيقة، التفكير الرشيق، صندوق الأداء، تيارات القيمة
المصادر
Brian H Maskell, (2010), WHAT IS LEAN ACCOUNTING President, BMA Inc.
Hansen Mowen, Cost Management,(2013): Accounting and Control, 6th Edition
Horngren, Charles T., and Foster, George and Datar, Srikant M., Cost Accounting A Managerial Ephasis, 14th ed., Prentice – Hall, Inc., New Jersey, 2012.
James P. Womack and Daniel T. Jones Simons & Schuster, LEAN THINKING, Journal of Small Business Strategy Volume 9, No. 2 New York, NY, 1998
Kateryna Ogar ,Muhammad Abdus Samad ,Yumeng Shu, Value Creation with Lean Accounting – optimizing utilization of resources through the value chain applying management accounting techniques in a package around management control system. May 23, 2017
Kennedy, F. & Brewer, P. (2005). Lean accounting: what’s it all about? Strategic Finance, November, 27-34.
Kennedy, F. & Brewer, P. (2006). The lean enterprise and traditional accounting – is the honeymoon over? The journal of Corporate Accounting & Finance, Sep/Oct, 63-74
Kennedy, F. A. and P. C. Brewer. (2005). Lean accounting: What’s it all about? Strategic Finance (November): 26-34.
Kim Loader (March 2010) “a Journal of Purchasing and Supply Management, Volume 16, Issue 1, pp. 41-50
Kroll, Karen M. (2004),, “The Lowdown on Lean Accounting,” Journal of Accountancy, July (New York, AICPA, 2004), pp. 72-74.
Maskell, B. & Baggaley, B. (2003). Practical lean accounting: a proven system for measuring and managing the lean enterprise. New York: Productivity Press.
Maskell, B. & Baggaley, B. (2006). Lean accounting: what’s it all about? Target Magazine, 1, 35-43. Book of Proceedings
Maskell, B. & Kennedy, F. (2007). Why do we need lean accounting and how does it work? The Journal of Corporate Accounting & Finance, March/April, 59-73.
Maskell, B. (2000). Lean accounting for lean manufacturers. Manufacturing Engineering, 125(6), 46-53.
Maskell, B. (2006). Solving the standard cost problem. Cost Management, 20(1), 27-35.
Maskell, B. (Dec 14, 2012). Lean Accounting and Traditional Accounting compared part 1-Costing. Retrieved from http://blog.maskell. com/?p=457 visited on May 10, 2015.
Maskell, B. (Dec 28, 2012). Lean Accounting and Traditional Accounting compared part 2 – Cost Accounting. Retrieved from http://blog.maskell.com/?p=495 visited on May 10, 2015.
Maskell, B. (Jan 5, 2013). Lean Accounting and Traditional Accounting compared part 3-Performance Measures. Retrieved from http://blog. maskell.com/?p=513 visited on May 10, 2015.
Maskell, B. (July 8, 2013). Lean Accounting and Traditional Accounting compared Part 9 –Decision Making With the Box Score. Retrieved from http://blog.maskell.com/?p=1198 visited on May 10, 2015.
Maskell, B. (July 8, 2013). Lean Accounting and Traditional Accounting compared Part 9 Decision Making With the Box Score. Retrieved from http://blog.maskell.com/?p=1198 visited on May 10, 2015.
Peter Hines, Matthias Holweg, Nick Rich,From Strategic Toolkit to Strategic Value Creation: A Review of the Evolution of Contemporary Lean Thinking” in the International Journal of Operations & Production Management, Vol 24, 2004 (Peter, Matthias, Nick:2004)
Richard, E. C, & Karen, M. (2007). Lean Accounting-Fad or Fashion. Retrieved from http://www.sedsi.org/2008_Conference/proc/proc/p070921001.pdf
Ross Maynard, Reflections on a lean accounting project, BMA Inc, http://www.maskell.com/lean_accounting/subpages/lean_accounting/articles/reflections_on_a_lean_accounting_project.pdf
Searcy, D. L. (2009). Developing a lean performance score. Strategic Finance, 91(3), 34-39.
Stephen L. Woehrle, Louay Abou-Shady, Using Dynamic Value Stream Mapping And Lean Accounting Box Scores To Support Lean Implementation, American Journal of Business Education – August 2010 Vol 3, Num 8
STOJANOVIC Dragana, RADOJEVIC Zoran, ACCOUNTING CHARACTERISTISC IN LEAN MANUFACTURING, INTERNATIONAL SCIENTIFIC DAYS 2006 Faculty of Economic and Management SAU in Nitra, May 17-18, 2006
Surabhi Lata, Kshitij Mohan Sharma, IMPLEMENTATION OF LEAN THINKING IN MANUFACTURING AND NON-MANUFACTURING SECTORS: A REVIEW, International Journal of Lean Thinking Volume 8, Issue 2 (December 2017) (Lata, Sharma:2017)
Tuğçe Uzun Kocamiş, Lean Accounting Method for Reduction in Production Costs in Companies, Istanbul University Vocational School of Social Sciences Accounting and Tax Department, International Journal of Business and Social Science Vol. 6, No. 9, September 2015 ) Tugce Uzun: (2015
Vineeta Arora, LEAN ACCOUNTING: A CASE STUDY OF SELECTED ENTERPRISES IN INDIA, Department of Accountancy and Statistics Faculty of Commerce Mohanlal Sukhadia University, Udaipur, 2016. (Vineeta Arora,2016:39)
Vineeta Arora, LEAN ACCOUNTING: A CASE STUDY OF SELECTED ENTERPRISES IN INDIA, Department of Accountancy and Statistics Faculty of Commerce Mohanlal Sukhadia University, Udaipur, 2016.
Yvonne Ward, Valerie Crute, 2003, Cost and management accounting methods to support lean Aerospace Enterprises, University of Bath
النص الکامل
