PERCEPTIONS OF AND INTENTIONS TO USE VALUE STREAM COSTING IN LEAN MANUFACTURING ENTERPRISES IN TURKEY

Authors : Seher Meral Uluç, Zeynep Türk

Pages : 102-136

Doi:10.31460/mbdd.1371234

View : 188 | Download : 126

Publication Date : 2024-06-30

Article Type : Research Paper

Abstract :New methods such as value-stream costing (VSC) and management, which focuses on shortening production times and providing added value for the customer, have become necessary because of rapid developments in technology. The purpose of this study is to examine the intentions of lean companies in Turkey to apply VSC. Survey data analyzed with SPSS and AMOS show that the perceived ease of use for the individual has a significant effect on both the intention to apply VSC and the perception of usefulness for the individual while that for the organization affects the perception of usefulness for the organization.
Keywords : Değer akışı maliyetleme, yalın karar verme, yalın muhasebe, yalın üretim, yapısal eşitlik modeli, davranışsal niyet

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