YALIN DÖNÜŞÜMÜN MUHASEBE FONKSİYONLARI ÜZERİNE ETKİLERİ: BİR ÖRNEK ÇALIŞMA.

AYDEMİR, Ülfet; SOLAK, Müberra Gül; ÖZKAVUKCU, Oğuz; DURMUŞOĞLU, Mehmet Bülent

Lean thinking is a philosophy focused on doing more with less by eliminating nonvalue activities from the internal and external customers point of view. It is the indispensable and important first stage of Industry 4 studies with the standards it will reach. The lean efforts are required not only for production but also for office operations due to the increasing competition and conscious customers. This paper is originally dedicated to an accounting department within the scope of lean office. The accounting department has been evaluated with a lean perspective and systematically the waste points in its processes has been revealed. By the help of process simplifications, changing the way of doing business in processes and digital solutions, these wastes have started to be eliminated. Service invoice entry times decreased by 44%, variability in durations decreased by 47%, and an 18% acceleration was achieved in invoice approval times through simplification. The increases of these performance makes the accounting department to be a very challenging one on this lean culture transformation.

Journal of Industrial Engineering (Turkish Chamber of Mechanical Engineers), 2021, Vol 32, Issue 3, p438

1300-3410

Academic Journal