Development of a Lean Activity-Based Scorecardfor Process Improvement

摘要

Companies are operating under increased pressures to make significant process improvements in areas such asrnquality, productivity, and innovation because the customer expects more product choices, but at lower prices withrnhigher quality and faster delivery. It is evident that companies need more accurate, timely, and reliable operationalrnand financial information to permit the managers to make effective strategic and tactical decisions about pricing,rnproduct line development, process improvements, product mix, investment decisions, etc. This paper introduces thernintegration of an activity-based costing system together with a balanced scorecard in a lean manufacturingrnenvironment resulting in a Lean Activity-Based Scorecard. The proposed model and implementation steps arernidentified and examined, with an emphasis on the interface and interaction of each of the three majorrncomplementary components of the Lean Activity-Based Scorecard. The research suggests that the Lean Activity-rnBased Scorecard is a powerful tool that supports a company with its process improvement efforts, leading to higherrnperformance.