Japanese management accounting system as a competitive tool : a case study of a national automobile supplier in Malaysia / Normah Haji Omar, Ibrahim Kamal Abdul Rahman and Saiful Anuar Sabaruddln

Omar, Normah and Abdul Rahman, Ibrahim Kamal and Sabaruddln, Saiful Anuar (2002) Japanese management accounting system as a competitive tool : a case study of a national automobile supplier in Malaysia / Normah Haji Omar, Ibrahim Kamal Abdul Rahman and Saiful Anuar Sabaruddln. Malaysian Accounting Review, 1 (1). pp. 1-22. ISSN 1675-4077

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Abstract

In its effort to become a "world class" supplier, comparable to its Japanese counterparts, the company chosen for the current case study had successfully emulated the Japanese management accounting technique known as the "lean production system". This system encompasses a combination of techniques such as Just-in-Time (JIT), Total Quality Management (TQM), Continuous Improvement, Zero defect, Statistical Control Analysis, Kaizen and Supply Chain Analysis. Lean production system reinforbes the emphasis of competitiveness in the culture of this company. The study found that the lean production system had provided a solution for the company to pursue a manufacturing-based competitive advantage by creating order winners and differentiating the company from the competitors. The technique was also found to support the company's competitive strategy.

Item Type: Article
Uncontrolled Keywords: Japanese management accounting technique, lean production system, automobile suppliers
Subjects: H Social Sciences > HF Commerce > Accounting. Bookkeeping > Managerial accounting > Malaysia
H Social Sciences > HF Commerce > Accounting. Bookkeeping > Data processing. Including accounting machines, automated accounting systems, and accounting software > Malaysia
Divisions: Accounting Research Institute (ARI)
Depositing User: Staf Pendigitan 1
Date Deposited: 10 Mar 2016 02:47
Last Modified: 21 Jul 2016 08:20
URI: http://ir.uitm.edu.my/id/eprint/13691

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