ログイン
言語:

WEKO3

  • トップ
  • ランキング
To
lat lon distance
To

Field does not validate



インデックスリンク

インデックスツリー

メールアドレスを入力してください。

WEKO

One fine body…

WEKO

One fine body…

アイテム

  1. SSMSパブリケーション
  2. Vol.06

Accounting to Make Effective Use of “Genba Power” : For the Fair Performance Evaluation and Implementation of Total Management Control

http://hdl.handle.net/10173/1840
http://hdl.handle.net/10173/1840
4b27fd48-cb6b-49bd-9abd-76d810a1ea96
名前 / ファイル ライセンス アクション
SMS10-112.pdf SMS10-112.pdf (379.7 kB)
Item type 会議発表論文 / Conference Paper(1)
公開日 2018-02-06
タイトル
タイトル Accounting to Make Effective Use of “Genba Power” : For the Fair Performance Evaluation and Implementation of Total Management Control
言語
言語 eng
キーワード
主題Scheme Other
主題 Kaizen
キーワード
主題Scheme Other
主題 Fair Performance Evaluation
キーワード
主題Scheme Other
主題 the Bridge Principle
資源タイプ
資源タイプ識別子 http://purl.org/coar/resource_type/c_5794
資源タイプ conference paper
著者 Hiiragi, Shino

× Hiiragi, Shino

Hiiragi, Shino

Search repository
抄録
内容記述タイプ Abstract
内容記述 The objective of this paper is to clarify how the accounting can be useful for the Lean enterprise, especially to drive the Kaizen and to make effective use of “Genba” spot power. When the business enterprise starts the Lean journey, it is necessary for accounting to evaluate the effectiveness. The effect of “the continuous improvement" produces to meet the heaping up advance of the daily effort on the spot in many cases. First the appropriate evaluation for Genba effort is necessary as a result of the proper management. To implement the Lean in the company by its form, it is to show an "invisible" effect with "visible" numerical value, as "the Bridge Principle" of accounting significantly exists here. On the other hand, the following viewpoint of the spot practice is thus accomplished earlier, and what back measures for the accounting are. There should be an idea and a policy of the company, aiming at what is most suitable first. With such in mind, the accounting should exist to pursue the effort along the policy on the spot. The role of accounting as the management control means is demanded as a real-time function not a subsequent element. Therefore, "Hoshin Kanri” policy management based on the top management and Genba interactive communication is necessary. Also in an organization form, the autonomous composition is found, where Micro-Macro loop is formed. The "Visual Management" is demanded with more "visual accounts" here, as they are same as the “visualization of the product”. Under the recent management issue of globalization and the business fluctuations, the “deep" competitiveness of the company on the basis of the man ng power is still more found, and the role of the accounting becomes even more important.
書誌情報 Society for Social Management Systems Internet Journal

巻 6, 号 1, 発行日 2010-03
ISSN
収録物識別子タイプ ISSN
収録物識別子 2432-552X
著者版フラグ
出版タイプ VoR
出版タイプResource http://purl.org/coar/version/c_970fb48d4fbd8a85
出版者
出版者 Society for Social Management Systems
戻る
0
views
See details
Views

Versions

Ver.1 2023-05-15 13:19:06.212990
Show All versions

Share

Mendeley Twitter Facebook Print Addthis

Cite as

エクスポート

OAI-PMH
  • OAI-PMH JPCOAR 2.0
  • OAI-PMH JPCOAR 1.0
  • OAI-PMH DublinCore
  • OAI-PMH DDI
Other Formats
  • JSON
  • BIBTEX

Confirm


Powered by WEKO3


Powered by WEKO3