lean implementation process
Subject Areas : Management Accounting
Asgar Pakmaram
1
(استادیار گروه حسابداری دانشگاه آزاد اسلامی واحد بناب)
Ebrahim Rostamnejad
2
(دانشجوی کارشناسی ارشد حسابداری دانشگاه آزاد اسلامی واحد بناب)
Keywords: Enterprise Resource Planning, Lean production, ERP-based lean implementation,
Abstract :
Lean production and enterprise resource planning systems are often quoted as being the two most important strategies for achieving competitive advantage in today’s globalmanufacturing environments. Though IT has traditionally been viewed as a contributor to waste within lean production, we suggest that modern developments in IT and the onset of hybrid ‘‘push-pull’’ production control mechanisms have allowed ERP and lean approaches to converge towards a state where ERP systems can in fact be used to support the deployment of lean practices. This paper analyses typical lean and ERP implementation processes contained within the scientific literature, and by further examining a concurrent implementation process in real-time, we develop and propose a process for ERP-based leanimplementations. Our findings suggest that the implementation of a contemporary ERP system can act as a catalyst for the application of lean production practices.
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