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Lean Management

In: Kostenrechnung 2.0

Author

Listed:
  • Bodo Wiegand

    (LMI Lean Management Institut GmbH)

Abstract

Zusammenfassung Um zu verstehen, warum die Lean-Philosophie Werte ohne Verschwendung schaffen eine Basis für ein erweitertes Kostenrechnungssystem Kostenrechnung 2.0 sein kann, muss man sich mit den Ansätzen des Lean Managements beschäftigen und die Wirkweisen, die damit verbunden sind, kennenlernen. Nach einem kurzen Einblick in die Geschichte von Lean Management werden die heutigen Wettbewerbsfaktoren eines Käufermarktes diskutiert und dann die Prinzipien, auf die die Lean-Philosophie aufbaut, erläutert. Der 2. in der Lean-Philosophie wichtige Begriff Verschwendung wird dann ausführlich mit den 12 Arten der Verschwendung betrachtet und auf Basis von praktischen Beispielen diskutiert.

Suggested Citation

  • Bodo Wiegand, 2022. "Lean Management," Springer Books, in: Kostenrechnung 2.0, chapter 2, pages 5-38, Springer.
    • Handle: RePEc:spr:sprchp:978-3-658-38218-6_2
    DOI: 10.1007/978-3-658-38218-6_2
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