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Gestão & Produção

versión impresa ISSN 0104-530Xversión On-line ISSN 1806-9649

Resumen

COLLATTO, Dalila Cisco; SOUZA, Marcos Antonio de; NASCIMENTO, Anete Petrusch do  y  LACERDA, Daniel Pacheco. Interactions, convergences and interrelationships between Lean Accounting and Strategic Cost Management: a study in the Lean Production context. Gest. Prod. [online]. 2016, vol.23, n.4, pp.815-827.  Epub 12-Dic-2016. ISSN 1806-9649.  http://dx.doi.org/10.1590/0104-530x1279-15.

This article aimed to identify the lean accounting (LA) practices aligned with the strategic cost management (SCM) in companies of the industrial goods sector that work with lean production. It is a study of multiple cases accomplished in the second half of 2013. Data were collected through interviews, document analysis and observations in loco. Data analysis was given in a qualitative and a comparative way among companies. The main findings indicate that the surveyed companies continue to use traditional costing methods because they don’t believe that more sophisticated methods will lead to a greater accuracy of information, contrary to the emphasized by the literature. In the same way, others LA practices, as value stream and visual management are less applied. It was observed that LA is a philosophy convergent with SCM. Some practices are shown to be aligned, as the quality cost, logistics cost analysis, kaizen cost analysis, value chain analysis, ABM (Activity Based Management) and BSC (Balanced Scorecard). We found that the practices of lean accounting do not unfavorably affect the use of SCM practices. Finally, companies are shown to joining lean production practices more than lean accounting itself, evidencing a gap in the literature on the subject.

Palabras clave : Lean manufacturing; Lean accounting; Strategic cost management.

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