Publication:
Development of a lean accounting model for the assembly of temperature sensors for biomedical applications

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Authors
Ortiz Centeno, Jovania I.
Embargoed Until
Advisor
Seijo Vidal, Roberto L.
College
College of Business Administration
Department
Department of Business Administration
Degree Level
M.B.A.
Publisher
Date
2017
Abstract
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.

Este proyecto se enfocó en la relación entre la manufactura y la contabilidad esbelta. El objetivo fue desarrollar un modelo conceptual de contabilidad esbelta para una línea de producción basada en la manufactura esbelta pero que actualmente mantiene un sistema de costo estándar. Se realizaron unas entrevistas de preguntas abiertas al gerente de finanzas y al supervisor de producción para entender los sistemas actuales de contabilidad y producción. Luego se procedió a utilizar un cuestionario desarrollado por Brian Maskell (2013), experto en la materia para determinar el estado actual y el estado futuro esperado de sus sistemas de contabilidad y manufactura. Esto dio base a una serie de recomendaciones y al modelo conceptual. Por petición de la gerencia de la compañía, este proyecto no tenía como alcance la implantación de las recomendaciones.
Keywords
Lean accounting,
Lean manufacturing,
Manufactura esbelta,
Contabilidad esbelta
Cite
Ortiz Centeno, J. I. (2017). Development of a lean accounting model for the assembly of temperature sensors for biomedical applications [Project Report]. Retrieved from https://hdl.handle.net/20.500.11801/869