استفاده از ارزش زمانی پول در محاسبه هزینه مستقیم محصول در سیستم های تولید ناب

نوع مقاله : مقاله پژوهشی

نویسندگان

1 استادیار گروه مدیریت صنعتی و تکنولوژی، دانشکده مدیریت و اقتصاد، واحد علوم و تحقیقات، دانشگاه آزاد اسلامی، تهران، ایران (نویسنده مسئول)

2 کارشناس ارشد مدیریت صنعتی، دانشکده مدیریت و اقتصاد، واحد علوم و تحقیقات، دانشگاه آزاد اسلامی، تهران، ایران

چکیده

در شرایط کنونی در بازار رقابتی دنیا، تولید کنندگان به منظور بهبود محصولات خود در حوزه های کیفیت، تنوع پذیری، انعطاف پذیری و به روزآوری روشهای تولید، اقدام به سرمایه گذاری بیشتر در بخش های مختلف سیستمهای عملیاتی و پشتیبانی خود نموده اند، به طوریکه امکان تولید محصول با کمترین میزان قیمت تمام شده جهت تطابق حداکثری با  نیازمندی‌های مشتریان فراهم گردد. از این رو محاسبه دقیق هزینه های تولید یک محصول یکی از جنبه‌های اصلی در ایجاد مزیت رقابتی سازمان ها بوده که با توجه به شرایط رکود اقتصادی در سالهای اخیر در کشور، این امر می‌بایست بیش از پیش مورد توجه قرار گیرد.
محاسبه هزینه مستقیم محصول[i]  در سیستم های سنتی حسابداری، از طریق عواملی چون قیمت مواد اولیه، هزینه‌های نیروی انسانی و تجهیزات محاسبه می گردد، حال آنکه فاکتور زمان به عنوان یک شاخص مهم در محاسبات لحاظ نمی گردد. لحاظ شدن ارزش زمانی پول در محاسبات، می‌تواند هزینه های مستقیم محصول را واقعی‌تر نشان دهد.
بدین منظور، در این مقاله سعی گردیده با به کارگیری ابزارهای تولید ناب[ii]  از قبیل:  نقشه برداری جریان ارزش[iii]  و پروفایل هزینه زمان[iv] ، اثر زمانی پول[v]  در محاسبه هزینه مستقیم محصول لحاظ گردد.
 بدین ترتیب که با ترسیم نقشه جریان ارزش فعلی[vi]  محصول و با محوریت قراردادن پروفایل هزینه-زمان، هزینه مستقیم محصول با رویکردی نوین و متفاوت از روشهای سنتی مرسوم در سیستمهای حسابداری محاسبه شده است.



[i] Product Direct Cost (PDC)


[ii] Lean Production


[iii] Value Stream Mapping (VSM)


[iv] Cost-Time Profile (CTP)


[v] Time Value of  Money


[vi] Current State Map (CSM)

کلیدواژه‌ها

عنوان مقاله [English]

Using time value of money in product direct cost calculation in lean production systems

نویسندگان [English]

  • Ahmad Ebrahimi 1
  • Ashkan Keykavoussi 2
1 Assistant Professor, Department of Industrial and Technology Management, Faculty of Management and Economics, Science and Research Branch, Islamic Azad University, Tehran, Iran. (Corresponding Author)
2 MSc. in Industrial Management, Graduated from Department of Industrial and Technology Management, Faculty of Management and Economics, Science and Research Branch, Islamic Azad University, Tehran, Iran
چکیده [English]

In the current conditions of the world's competitive market, producer companies have come to invest more in their different operating systems and supporting their products in order to improve their products in terms of quality, variety, flexibility and updating of manufacturing methods, so that make it possible to produce the product with the lowest price to meet the maximum level of customers' requirements. Hence, one of the main aspects in creating the competitive advantage of organizations is accurate calculation of production costs that should be increasingly considered due to economic recession conditions in the country.
The Product Direct Cost (PDC) is calculated by factors such as raw material prices, labor costs and equipment in traditional accounting systems, while the time factor is not considered as an important indicator in this regard, including time value of money causes more realistic calculations of the product direct costs and the finished cost.
Therefore, utilizing the tools of lean production such as Value Stream mapping (VSM) and Cost-Time Profile (CTP) the in this paper, we try to consider the effects of Time Value of Money on the product direct cost.
In this regard, product direct cost is calculated with a new approach different from traditional methods in accounting systems by mapping the current state map and focusing on the cost-time profile.

کلیدواژه‌ها [English]

  • Product direct cost
  • Cost-Time Profile
  • value stream mapping
  • Cost-time Investment

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دانش حسابداری و حسابرسی مدیریت
دوره 8، شماره 32
دی 1398
صفحه 245-258

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