Proposta de ferramenta para medição e análise da aderência de processos contábeis ao modelo lean accounting

Abstract

Lean thinking has caused changes in the representative production areas. These changes have been mistakenly measures for financial management systems, because of the assumptions are still grounded in the mentality of mass production, arguing that the isolated local optima reflect the companys global optimization. Therefore, we can say that traditional accounting is not able to provide the information necessary for correct decision making in lean companies. Maskell and Baggaley (2004) emphasize the need to align themselves with the goals of lean financial practices. As a result, interest in lean accounting method becomes a byproduct of interest in the whole movement a lean company. Lean thinking aims to improve business, focusing on what the customer wants, is the internal customer and / or external processes and eliminating steps that add no value. Lean Accounting is part of this movement, as well as all other tools used to achieve continuous improvement of the business. To achieve the objective proposed, we used the methodology of case study, with the application in a company in the road off-road equipament. As a result, we developed a tool to measure and analyze the degree of compliance of accounting processes forward the concepts of Lean Accounting model.