@inproceedings{oai:kutarr.kochi-tech.ac.jp:00001009,
 author = {Hiiragi, Shino},
 book = {Society for Social Management Systems Internet Journal},
 issue = {1},
 month = {Mar},
 note = {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.},
 publisher = {Society for Social Management Systems},
 title = {Accounting to Make Effective Use of “Genba Power” : For the Fair Performance Evaluation and Implementation of Total Management Control},
 volume = {6},
 year = {2010}
}