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Abstract(s)
Num setor altamente competitivo e com um nível de exigência cada vez mais elevado, a indústria automóvel tem sido o berço de várias filosofias de gestão e práticas de contabilidade inovadoras. O conceito lean surge neste âmbito e constitui um elemento chave para o sucesso e competitividade de uma empresa, através da redução ou eliminação de desperdícios e atividades que não acrescentam valor para o cliente. Deve ser alargado a toda a empresa e depreende um esforço comum e contínuo na deteção de oportunidades de melhoria. As modificações geradas com a implementação da filosofia lean, têm impactos que afetam a estrutura de custos de uma empresa pelo que estas devem ser acompanhadas pela contabilidade, por forma a transmitir a informação mais correta e adequada ao lean. O presente estudo visa determinar a importância da aplicação das metodologias lean, o seu nível atual de implementação na indústria automóvel portuguesa, as razões que levam muitas dessas empresas continuarem reticentes à sua utilização e se conhecem e aplicam o lean accounting. Para o efeito, foi submetido às empresas da indústria automóvel um inquérito por questionário por forma a perceber a realidade atual sobre estas temáticas. Os resultados revelaram uma implementação lean aquém do esperado e pouco conhecimento acerca do lean accounting. Contudo, seria pertinente num próximo estudo analisar em maior profundidade as empresas desta indústria.
In a highly and demanding competitive sector, the automobile industry has been the cradle of many innovative management philosophies and accounting practices. The lean concept emerges in this context and it is a key element for the success and competitiveness of a company by reducing or eliminating waste and activities that do not add value to the customer. It should be extended to the entire company and requires a common and continuous effort to detect improvement opportunities. The changes generated with the implementation of the lean philosophy, have impacts that affect the cost structure of a company and these should be followed by accounting in order to transmit the most correct and appropriate information to lean. The present study aims to determine the importance of the application of lean methodologies, their current level of implementation in the Portuguese automobile industry, the reasons why many of these companies continue to be reluctant to use them and if they know and apply lean accounting. To this end, a survey was submitted to companies in the automobile industry with the propose to understand the current reality on these issues. The results revealed a less than expected lean implementation and little knowledge about lean accounting. However, it would be pertinent in an upcoming study to look more closely at companies in this industry.
In a highly and demanding competitive sector, the automobile industry has been the cradle of many innovative management philosophies and accounting practices. The lean concept emerges in this context and it is a key element for the success and competitiveness of a company by reducing or eliminating waste and activities that do not add value to the customer. It should be extended to the entire company and requires a common and continuous effort to detect improvement opportunities. The changes generated with the implementation of the lean philosophy, have impacts that affect the cost structure of a company and these should be followed by accounting in order to transmit the most correct and appropriate information to lean. The present study aims to determine the importance of the application of lean methodologies, their current level of implementation in the Portuguese automobile industry, the reasons why many of these companies continue to be reluctant to use them and if they know and apply lean accounting. To this end, a survey was submitted to companies in the automobile industry with the propose to understand the current reality on these issues. The results revealed a less than expected lean implementation and little knowledge about lean accounting. However, it would be pertinent in an upcoming study to look more closely at companies in this industry.
Description
Mestrado em Contabilidade
Keywords
Lean Lean accounting Indústria automóvel Desperdício Melhoria contínua Car industry Waste Continuous improvement
Citation
Figueiredo, C. M. (2020). Metodologias lean na indústria automóvel portuguesa. (Dissertação de mestrado não publicada). Instituto Politécnico de Lisboa, Instituto Superior de Contabilidade e Administração de Lisboa. Disponível em http://hdl.handle.net/10400.21/13562