Business performance management - value stream mapping and costing methodology in wood industry company

• Autorzy: Rajnoha R.
• Języki publikacji: EN

Abstrakty

EN

Paper describes one innovate access to the right calculation of the production performance and production costs. It offers a transparent way, how to calculate the lean indicators in the real industrial production. Traditional companies use standard costing as the primary method of production costs control process. Today’s production environment enables a vitally mechanism in the area of monitoring of real production costs, because all types of wastes are undesirable and the motivation to cost decreasing is in according to the productivity improvement, higher efficiency and respectable cost level very important. This paper presents one of the most effective tools for enterprise processes cost reduction - value stream mapping and costing. This tool enables by lean metrics to improve not only the cost structure, but the system of cost calculation as a system for higher process profitability too.

Słowa kluczowe

EN

wood industry; wood industry company; costing; lean production; performance management; value stream mapping; business; production cost; calculation; enterprise; cost reduction; methodology

• Wydawca: -
• Czasopismo: Intercathedra
• Rocznik: 2011
• Tom: 27
• Numer: 2
• Opis fizyczny: p.69-75,fig.,ref.

Twórcy

autor

Rajnoha R.

• Department of Business Administration, Technical University in Zvolen, Masarykova 24, 960 53 Zvolen, Slovak Republic

Bibliografia

• 1. Horváth P. & Partner (2000): Balanced Scorecard v praxi. Stuttgart. Schaffer-Poeschel Verlag. ISBN 80-7259-018-9.
• 2. Chromjaková F., Rajnoha R. (2007): Value stream costing monitoring of real production costs. In: Improvement of quality regarding processes and materials. Wydawnictwo PTM, Warsawa. ISBN 978-83-924215-3-5.
• 3. Chromjaková F. (2008): Flexibilné riadenie nákladov vo výrobe. BPM Portál, Plzeň. ISSN 1802-5676.
• 4. Kaplan R.S., Norton, D.P. (1992): The balanced scorecard: measures that drive performance. In: Harvard Business Review. Boston. Harvard Business Publishing, Jan-Feb, pp. 71-79. ISSN 0017-8012.
• 5. Rajnoha R., Chromjaková F. (2008): Zvyšovanie konkurencieschopnosti firmy riadením ukazovatel’a EVA. In: Nová teorie ekonomiky a managementu organizací. Zborník z medzinárodnej vedeckej konferencie. Vysoká škola ekonomická, Fakulta podnikovo hospodářská. Praha, s.90. ISBN 978-80-245-1408-6.
• 6. Rašner J., Rajnoha R. (2007): Nástroje riadenia efektivnosti podnikových procesov. Zvolen TU, 286 s. ISBN 978-80-228-1748-6. ^
• 7. Tuček D., Zámečník R. (2007): Řízení a hodnocení výkonnosti podnikových procesů v praxi. Zlín. Technická univerzita vo Zvolene, 206 s. ISBN 978-80-228-1796-7.
• 8. Vidová J. (2004): Konštrukcia ukazovatefa EVA v slovenskom podniku. In: Medzinárodná vedecká konferencia „Ekonomika a manažment podnikov“. Zvolen TU. ISBN 80-228-1386-9, s.117-122.