| Summary: | 碩士 === 國立中正大學 === 會計資訊與法律數位學習碩士在職專班 === 100 === Due to the rapid change of global business operation environment, the production flow, the management system, and the performance measurement method of an enterprise are also forced to keep pace with the time to adapt to the increasing severe challenge. Now numerous cases have shown manufacturing industries of different countries have successfully introduced lean production system; however, a set of excellent system must have an objective and overall performance measurement method to be successfully operated and in promotion.
The purpose of this study is to explore the construction of indicators of lean accounting scorecard for manufacturing industries of Taiwan based on lean production system to coordinate with lean accounting to offer the industries with a more complete and overall performance measurement method on promoting lean production system and through the activities such as implementation of strategy, analysis of the value stream, and improvement activities of internal process to upgrade industrial financial performance to get the competition advantage in the rapid changing market.
The study results indicated the order of weight of the perspectives arranged by interviewees is: 1) Strategy perspective (34.52%), 2) Financial perspective (27.03%), 3) Value Stream perspective (20.56%), 4) Internal Process perspective (17.89%), and the interviewees all thought the priority of the measurement indicator of different perspectives was: “policy deployment”, “rejection rate, customer complaint rate reduced”, “total quality management”, and “continuous improvement”, etc., respectively. This means Taiwanese manufacturing industries recognize the importance of developing the overall strategy goal of the industries and devoted to upgrading products quality, strengthening up the relationship with the upstream suppliers, actively strived for the satisfaction and trust from the customers. In addition, the order of weight on “production cost down”, “inventory cost down”, “design for manufacturing”, “autonomation”, and “just in time”, etc., have all fallen behind, which reflected it shall explore the substance and meaning of “lean” thinking in-depth to effectuate the idea of completely rooting out the waste to get the outstanding achievement on promoting lean production system.
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