Ortiz Centeno, Jovania I.

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Development of a lean accounting model for the assembly of temperature sensors for biomedical applications
(2017) Ortiz Centeno, Jovania I.; Seijo Vidal, Roberto L.; College of Business Administration; Méndez Piñero, Mayra I.; Balaguer Álvarez, Victor; Department of Business Administration; Rodriguez Alamo, Betzabe
This project focused on the relationship between lean manufacturing and lean accounting. The objective was to develop a lean accounting conceptual model for a production line based on lean techniques but running under standard cost accounting. Interviews to the Finance Manager and the Production Supervisor were made to understand current operating and financial systems. A questionnaire developed by Brian Maskell (2013), subject matter expert, was implemented to determine the current and expected future state of the accounting and operating processes. Recommendations were then made followed by the conceptual model. This project did not examine the feasibility of implementing such recommendations as this decision was reserved by the management of the company.