Lean management accounting, elimination of waste in the company

• Autorzy: Rabe Marcin , Chudy-Laskowska Katarzyna , Widera Katarzyna , Norek Tomasz , Bartkowiak Anna , Łopatka Agnieszka , Magdziarczyk Małgorzata

Identyfikatory

DOI

10.14254/jsdtl.2023.8-2.13

• Języki publikacji: EN

Abstrakty

EN

The purpose of this study is to outline the current problems with the company's documentation workflow process and propose a plan to implement a new automated system to eliminate waste and improve the company's cash flow. Every enterprise is required to accurately record business operations. Accounting is the foundation of an organization, serving not only to meet legal requirements, but also to support management processes. In the case of large enterprises, complex accounting carries the risk of problems with timely and correct accounting, which can lead to delays in payments, reminders, collection procedures and interruptions in deliveries. As a result, it becomes crucial to put processes in place to safeguard liquidity. The study includes an analysis of the company's current documentation workflow process and identification of problems associated with it. A plan is then proposed to implement a new automated system to eliminate waste. The methodology is based on an analysis of the company's internal data and available technological solutions. The main results of the study include the identification of existing problems in the documentation workflow process and a plan for implementing a new system. The findings indicate that improving process efficiency can help increase the company's cash flow. The study introduces a new perspective on records management in enterprises, especially in the context of eliminating waste and improving liquidity. The theoretical value of the work lies in identifying opportunities for effective records management in the context of supporting business processes. The introduction of an automated documentation workflow system can bring practical benefits, such as reducing payment delays, avoiding debt collection procedures and improving the overall efficiency of business operations.

Słowa kluczowe

EN

lean accounting system palette; muda; accounting logistics; workflow

• Wydawca: Fundacja Centrum Badań Socjologicznych ; Scientific Publishing House "SciView"
• Czasopismo: Journal of Sustainable Development of Transport and Logistics
• Rocznik: 2023
• Tom: Vol. 8, No. 2
• Strony: 184--194
• Opis fizyczny: Bibliogr. 17 poz., rys., tab.

Twórcy

autor

Rabe Marcin

• Institute of Management, University of Szczecin, Szczecin, Poland

• https://orcid.org/0000-0002-4817-1971

autor

Chudy-Laskowska Katarzyna

• Faculty of Management, Rzeszów University of Technology, Rzeszow, Poland

• https://orcid.org/0000-0002-7797-2858

autor

Widera Katarzyna

• Faculty of Economics and Management, Opole University of Technology, Opole, Poland

• https://orcid.org/0000-0003-0651-8049

autor

Norek Tomasz

• The Institute of Spatial Management and Socio-Economic Geography, University of Szczecin, Poland

• https://orcid.org/0000-0001-9651-6295

autor

Bartkowiak Anna

• University of Wrocław, Wrocław, Poland

• https://orcid.org/0000-0002-2778-6512

autor

Łopatka Agnieszka

• Institute of Economics and Finance, University of Szczecin, Szczecin, Poland

• https://orcid.org/0000-0001-9775-640X

autor

Magdziarczyk Małgorzata

• Faculty of Economics and Management, Opole University of Technology, Opole, Poland

• https://orcid.org/0000-0003-1503-8469

Bibliografia

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