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BSC Model for Measuring a Firm’s Progress in Implementing Lean Manufacturing with a Case Study

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Last updated: 25 Dec 2024

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Abstract

Companies adopting lean manufacturing philosophy have recognized that relying mainly on performance measurement system raised only to support lean manufacturing philosophy is no longer adequate. The lean environment needs new kinds of performance measures, that reflect the strategic objectives of lean enterprises, which can be extracted by employing the concept of BSC and merging a BSC's strategy map with value stream map used in a lean company. Therefore, this paper aims at suggesting a new framework to measure performance in a strategic perspective, convenient to companies that adopt lean manufacturing philosophy, by constructing the most relevant lean performance measures that are stemmed from lean determinants. These measures must be developed to support lean enterprises' mission, vision and strategies at three different levels of the lean performance measurement framework which are SBUs level, value streams level, and cells level. This study was also applied in El-Araby water heater factory in Egypt, through constructing a case study to clarify the application of the proposed framework using the scoring model.

DOI

10.21608/abj.2021.221195

Authors

First Name

Saeed Mahmoud

Last Name

El Halbawi

MiddleName

-

Affiliation

Faculty of Commerce, Tanta University

Email

saied.elhalbawi@commerce.tanta.edu.eg

City

-

Orcid

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First Name

Mohamed Adel

Last Name

Elhamy

MiddleName

-

Affiliation

Faculty of Commerce, Tanta University

Email

mohamed.ahmed12@commerce.tanta.edu.eg

City

-

Orcid

-

First Name

AsmaaMuhammad Ibrahim

Last Name

Hllo

MiddleName

-

Affiliation

Faculty of Commerce, Tanta University

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-

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-

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-

Volume

8

Article Issue

1

Related Issue

31772

Issue Date

2021-06-01

Receive Date

2020-10-22

Publish Date

2021-06-01

Page Start

1

Page End

28

Print ISSN

2682-3446

Online ISSN

2682-4817

Link

https://abj.journals.ekb.eg/article_221195.html

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https://abj.journals.ekb.eg/service?article_code=221195

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6

Publication Type

Journal

Publication Title

مجلة البحوث المحاسبية

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https://abj.journals.ekb.eg/

MainTitle

BSC Model for Measuring a Firm’s Progress in Implementing Lean Manufacturing with a Case Study

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Article

Created At

22 Jan 2023