2009
DOI: 10.1504/ijmp.2009.022509
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Performance analysis of 5-S teams using quality circle financial accounting executive support system

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Cited by 2 publications
(4 citation statements)
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“…The study reveals that TPM conjunction with 5S play significant role in maintaining the environment friendly eco-efficient manufacturing system. Kumar et al (2007) have analysed the financial performance of integrated system of 5S with quality circle financial accounting system (QCFAS). They explained that 5S technique could be used to make fusion between TQM and Quality circle.…”
Section: Manufacturing Performance Achievements Through 5s Implementamentioning
confidence: 99%
“…The study reveals that TPM conjunction with 5S play significant role in maintaining the environment friendly eco-efficient manufacturing system. Kumar et al (2007) have analysed the financial performance of integrated system of 5S with quality circle financial accounting system (QCFAS). They explained that 5S technique could be used to make fusion between TQM and Quality circle.…”
Section: Manufacturing Performance Achievements Through 5s Implementamentioning
confidence: 99%
“…Tratamiento del VA--NVA desde el análisis de costes. Elaboración propia a partir de (Kumar et al, 2007;Monden y Hamada 1991) (Nakamura, 1997;11 Figura 2.3--21. Ciclo PDC para establecer estándares de operaciones (Nakamura, 1997;159) Figura 2.3--22.…”
Section: Figurasunclassified
“…Se debe partir del principio de que el coste verdadero es solo del tamaño de una semilla de ciruelo (JMA, 1998; 7). (Nakamura, 1997;159) El concepto de valor añadido lógicamente ha influido en la forma de contabilizar y analizar los costes (Ellram, 2000;Modarress, Ansari y Lockwood, 2005;Kumar et al, 2007). Berliner y Brimson (1988) ya plantearon que la contabilidad de costes estándar y los sistemas de gestión de costes utilizan medibles de mejora que entran a menudo en conflicto con los…”
Section: Inicio De Producción Del Nuevo Productounclassified
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