Exploring the Role of Standard Costing in Lean Manufacturing Enterprises: A Structuration Theory Approach.
详细信息
- 作者：Rao ; Manjunath H. S.
- 学历：Ph.D.
- 年：2013
- 导师：Bargerstock, Andrew S.,eadvisorHeaton, Dennis P.,eadvisorRainforth, Maxwell V.ecommittee memberRichtermeyer, Sandra B.ecommittee memberLang, Sandra S.ecommittee member
- 毕业院校：Maharishi University of Management
- Department：Management
- ISBN：9781303117350
- CBH：3563433
- Country：USA
- 语种：English
- FileSize：5580722
- Pages：227
文摘
Lean accounting experts have argued that use of standard costing in lean manufacturing enterprises is a non-value added activity. They have asserted that the use of standard costing systems in lean manufacturing environments can give rise to anomalies in performance measurement and reporting. Yet, lean accounting experts have also provided anecdotal evidence suggesting that many lean manufacturers continue to use standard costing and variance analysis even after lean management methods are pervasively implemented. This research study, the first cross-organizational survey in the US of standard cost accounting practices in mature lean manufacturing business units, was undertaken to examine two main research objectives: a) to understand the current state of practice with regard to use of standard costing and variance analysis SCVA) in mature lean manufacturing enterprises in US, and b) to understand the reasons why lean manufacturers might choose to retain standard costing even after pervasive implementation of lean management methods. Based on responses from 49 identified lean manufacturers, the results show that 46 94%) lean manufacturing companies continue to use SCVA. A chi-square test was used to test the hypothesis that the minimum majority 50%) of the identified mature lean manufacturers will discard standard costing. The test showed that the number of identified mature lean manufacturing enterprises in the sample that have discarded standard costing is significantly lower than the expectation. The evaluation of reasons behind continuing use of SCVA was limited by small sample size. Yet, the pattern of responses suggests that the majority of the reported lean manufacturing enterprises seem to retain SCVA due to the existence of legacy arrangements such as use of monument machines, low knowledge of lean by accountants, and continued use of legacy ERP systems, which might be contributing factors for continued retention of SCVA. The researcher offers guidance for future quantitative and qualitative studies. The researcher takes a position that the existence of legacy factors may be indicative of institutionalization of SCVA such that these practices may have become part of organizational culture over a period of time.