Arbulo-López, Patxi Ruiz de; Fortuny-Santos, Jordi - In: Journal of industrial engineering and management : JIEM 3 (2010) 3, pp. 576-602
From the last two decades of the 20th Century on, many companies have adopted production strategies that could be termed "lean manufacturing". Lean team leaders state that traditional costing systems fail to properly assess their operational improvements and therefore ask for new cost accounting...