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
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.
Metadata
Item Type: | Article |
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Creators: | Creators Email / ID Num. Omar, Normah UNSPECIFIED Abdul Rahman, Ibrahim Kamal UNSPECIFIED Sabaruddln, Saiful Anuar UNSPECIFIED |
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: | Universiti Teknologi MARA, Shah Alam > Accounting Research Institute (ARI) |
Journal or Publication Title: | Malaysian Accounting Review |
UiTM Journal Collections: | UiTM Journal > Management & Accounting Review (MAR) |
ISSN: | 1675-4077 |
Volume: | 1 |
Number: | 1 |
Page Range: | pp. 1-22 |
Keywords: | Japanese management accounting technique, lean production system, automobile suppliers |
Date: | 2002 |
URI: | https://ir.uitm.edu.my/id/eprint/13691 |