Pomiar dokonań podporządkowany zasadom lean management
Performance measurement subordinated to lean management
Author(s): Marcin KowalewskiSubject(s): Economy
Published by: Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu
Keywords: performance measurement; lean management; lean accounting
Summary/Abstract: There is a new kind of performance measurement used by lean enterprises. Traditional performance measurement is out of kilter with lean management, because it emphasizes labor efficiency, machine utilization, individual and departmental efficiencies. The main goals of lean thinking are quite different. The paper offers critical evaluation of the main rules of lean performance measurement. There are also discussed the features and kinds of measurements used in lean management.
Journal: Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu
- Issue Year: 2014
- Issue No: 343
- Page Range: 273-281
- Page Count: 9
