{"id":"https://openalex.org/W2012523213","doi":"https://doi.org/10.1108/02635571311324124","title":"Lean manufacturing: costing the value stream","display_name":"Lean manufacturing: costing the value stream","publication_year":2013,"publication_date":"2013-05-15","ids":{"openalex":"https://openalex.org/W2012523213","doi":"https://doi.org/10.1108/02635571311324124","mag":"2012523213"},"language":"en","primary_location":{"id":"doi:10.1108/02635571311324124","is_oa":false,"landing_page_url":"https://doi.org/10.1108/02635571311324124","pdf_url":null,"source":{"id":"https://openalex.org/S37320504","display_name":"Industrial Management & Data Systems","issn_l":"0263-5577","issn":["0263-5577","1758-5783"],"is_oa":false,"is_in_doaj":false,"is_core":true,"host_organization":"https://openalex.org/P4310319811","host_organization_name":"Emerald Publishing Limited","host_organization_lineage":["https://openalex.org/P4310319811"],"host_organization_lineage_names":["Emerald Publishing Limited"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Industrial Management & Data Systems","raw_type":"journal-article"},"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"green","oa_url":"https://hdl.handle.net/2117/105764","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5012489905","display_name":"Patxi Ruiz de Arbulo L\u00f3pez","orcid":"https://orcid.org/0000-0003-4881-0304"},"institutions":[{"id":"https://openalex.org/I169108374","display_name":"University of the Basque Country","ror":"https://ror.org/000xsnr85","country_code":"ES","type":"education","lineage":["https://openalex.org/I169108374"]}],"countries":["ES"],"is_corresponding":true,"raw_author_name":"Patxi Ruiz\u2010de\u2010Arbulo\u2010Lopez","raw_affiliation_strings":["Department of Business Management, University of the Basque Country (UPV/EHU), Bilbao, Spain"],"affiliations":[{"raw_affiliation_string":"Department of Business Management, University of the Basque Country (UPV/EHU), Bilbao, Spain","institution_ids":["https://openalex.org/I169108374"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5045816345","display_name":"Jordi Fortuny Santos","orcid":"https://orcid.org/0000-0001-8106-3385"},"institutions":[{"id":"https://openalex.org/I9617848","display_name":"Universitat Polit\u00e8cnica de Catalunya","ror":"https://ror.org/03mb6wj31","country_code":"ES","type":"education","lineage":["https://openalex.org/I9617848"]}],"countries":["ES"],"is_corresponding":false,"raw_author_name":"Jordi Fortuny\u2010Santos","raw_affiliation_strings":["Department of Business Management, Universitat Politecnica de Catalunya (Technical University of Catalonia), Manresa, Spain","(Department of Business Management, Universitat Politecnica de Catalunya (Technical University of Catalonia), Manresa, Spain)"],"affiliations":[{"raw_affiliation_string":"Department of Business Management, Universitat Politecnica de Catalunya (Technical University of Catalonia), Manresa, Spain","institution_ids":["https://openalex.org/I9617848"]},{"raw_affiliation_string":"(Department of Business Management, Universitat Politecnica de Catalunya (Technical University of Catalonia), Manresa, Spain)","institution_ids":["https://openalex.org/I9617848"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5019188020","display_name":"Llu\u00eds Cuatrecasas\u2010Arb\u00f3s","orcid":null},"institutions":[{"id":"https://openalex.org/I9617848","display_name":"Universitat Polit\u00e8cnica de Catalunya","ror":"https://ror.org/03mb6wj31","country_code":"ES","type":"education","lineage":["https://openalex.org/I9617848"]}],"countries":["ES"],"is_corresponding":false,"raw_author_name":"Llu\u00eds Cuatrecasas\u2010Arb\u00f3s","raw_affiliation_strings":["Department of Business Management, Universitat Politecnica de Catalunya (Technical University of Catalonia), Manresa, Spain","(Department of Business Management, Universitat Politecnica de Catalunya (Technical University of Catalonia), Manresa, Spain)"],"affiliations":[{"raw_affiliation_string":"Department of Business Management, Universitat Politecnica de Catalunya (Technical University of Catalonia), Manresa, Spain","institution_ids":["https://openalex.org/I9617848"]},{"raw_affiliation_string":"(Department of Business Management, Universitat Politecnica de Catalunya (Technical University of Catalonia), Manresa, Spain)","institution_ids":["https://openalex.org/I9617848"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":3,"corresponding_author_ids":["https://openalex.org/A5012489905"],"corresponding_institution_ids":["https://openalex.org/I169108374"],"apc_list":null,"apc_paid":null,"fwci":14.4779,"has_fulltext":true,"cited_by_count":102,"citation_normalized_percentile":{"value":0.99063901,"is_in_top_1_percent":true,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":89,"max":100},"biblio":{"volume":"113","issue":"5","first_page":"647","last_page":"668"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10164","display_name":"Quality and Supply Management","score":0.9976000189781189,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10164","display_name":"Quality and Supply Management","score":0.9976000189781189,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13886","display_name":"Operations Management Techniques","score":0.9966999888420105,"subfield":{"id":"https://openalex.org/subfields/1803","display_name":"Management Science and Operations Research"},"field":{"id":"https://openalex.org/fields/18","display_name":"Decision Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":0.9933000206947327,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/value-stream-mapping","display_name":"Value stream mapping","score":0.7403489351272583},{"id":"https://openalex.org/keywords/lean-manufacturing","display_name":"Lean manufacturing","score":0.6869045495986938},{"id":"https://openalex.org/keywords/activity-based-costing","display_name":"Activity-based costing","score":0.6270216703414917},{"id":"https://openalex.org/keywords/lean-project-management","display_name":"Lean project management","score":0.5793585777282715},{"id":"https://openalex.org/keywords/process-management","display_name":"Process management","score":0.5121197700500488},{"id":"https://openalex.org/keywords/computer-science","display_name":"Computer science","score":0.5036432147026062},{"id":"https://openalex.org/keywords/management-accounting","display_name":"Management accounting","score":0.5004620552062988},{"id":"https://openalex.org/keywords/cost-accounting","display_name":"Cost accounting","score":0.4612061381340027},{"id":"https://openalex.org/keywords/operations-management","display_name":"Operations management","score":0.45794764161109924},{"id":"https://openalex.org/keywords/manufacturing-engineering","display_name":"Manufacturing engineering","score":0.32780659198760986},{"id":"https://openalex.org/keywords/business","display_name":"Business","score":0.3177274167537689},{"id":"https://openalex.org/keywords/engineering","display_name":"Engineering","score":0.3029625415802002},{"id":"https://openalex.org/keywords/accounting","display_name":"Accounting","score":0.27595484256744385}],"concepts":[{"id":"https://openalex.org/C50417146","wikidata":"https://www.wikidata.org/wiki/Q1345067","display_name":"Value stream mapping","level":3,"score":0.7403489351272583},{"id":"https://openalex.org/C137335462","wikidata":"https://www.wikidata.org/wiki/Q380772","display_name":"Lean manufacturing","level":2,"score":0.6869045495986938},{"id":"https://openalex.org/C164624739","wikidata":"https://www.wikidata.org/wiki/Q754331","display_name":"Activity-based costing","level":2,"score":0.6270216703414917},{"id":"https://openalex.org/C82740854","wikidata":"https://www.wikidata.org/wiki/Q6509472","display_name":"Lean project management","level":3,"score":0.5793585777282715},{"id":"https://openalex.org/C195094911","wikidata":"https://www.wikidata.org/wiki/Q14167904","display_name":"Process management","level":1,"score":0.5121197700500488},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.5036432147026062},{"id":"https://openalex.org/C74275925","wikidata":"https://www.wikidata.org/wiki/Q2990807","display_name":"Management accounting","level":2,"score":0.5004620552062988},{"id":"https://openalex.org/C94107157","wikidata":"https://www.wikidata.org/wiki/Q1077518","display_name":"Cost accounting","level":2,"score":0.4612061381340027},{"id":"https://openalex.org/C21547014","wikidata":"https://www.wikidata.org/wiki/Q1423657","display_name":"Operations management","level":1,"score":0.45794764161109924},{"id":"https://openalex.org/C117671659","wikidata":"https://www.wikidata.org/wiki/Q11049265","display_name":"Manufacturing engineering","level":1,"score":0.32780659198760986},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.3177274167537689},{"id":"https://openalex.org/C127413603","wikidata":"https://www.wikidata.org/wiki/Q11023","display_name":"Engineering","level":0,"score":0.3029625415802002},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.27595484256744385}],"mesh":[],"locations_count":3,"locations":[{"id":"doi:10.1108/02635571311324124","is_oa":false,"landing_page_url":"https://doi.org/10.1108/02635571311324124","pdf_url":null,"source":{"id":"https://openalex.org/S37320504","display_name":"Industrial Management & Data Systems","issn_l":"0263-5577","issn":["0263-5577","1758-5783"],"is_oa":false,"is_in_doaj":false,"is_core":true,"host_organization":"https://openalex.org/P4310319811","host_organization_name":"Emerald Publishing Limited","host_organization_lineage":["https://openalex.org/P4310319811"],"host_organization_lineage_names":["Emerald Publishing Limited"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Industrial Management & Data Systems","raw_type":"journal-article"},{"id":"pmh:oai:upcommons.upc.edu:2117/105764","is_oa":true,"landing_page_url":"https://hdl.handle.net/2117/105764","pdf_url":null,"source":{"id":"https://openalex.org/S4210207057","display_name":"QRU Quaderns de Recerca en Urbanisme","issn_l":"2014-9689","issn":["2014-9689","2385-6777"],"is_oa":true,"is_in_doaj":false,"is_core":false,"host_organization":"https://openalex.org/P4310322448","host_organization_name":"Q71272178","host_organization_lineage":["https://openalex.org/P4310322448"],"host_organization_lineage_names":["Q71272178"],"type":"journal"},"license":"other-oa","license_id":"https://openalex.org/licenses/other-oa","version":"acceptedVersion","is_accepted":true,"is_published":false,"raw_source_name":null,"raw_type":"info:eu-repo/semantics/article"},{"id":"pmh:oai:recercat.cat:2072/288711","is_oa":true,"landing_page_url":"http://hdl.handle.net/2117/105764","pdf_url":"https://upcommons.upc.edu/bitstreams/90064f8a-5588-4afd-8d06-dad26e33743f/download","source":{"id":"https://openalex.org/S4306402147","display_name":"RECERCAT (Consorci de Serveis Universitaris de Catalunya)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"host_organization":"https://openalex.org/I4210090028","host_organization_name":"Consorci de Serveis Universitaris de Catalunya","host_organization_lineage":["https://openalex.org/I4210090028"],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by-nc-nd","license_id":"https://openalex.org/licenses/cc-by-nc-nd","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"","raw_type":"info:eu-repo/semantics/submittedVersion"}],"best_oa_location":{"id":"pmh:oai:upcommons.upc.edu:2117/105764","is_oa":true,"landing_page_url":"https://hdl.handle.net/2117/105764","pdf_url":null,"source":{"id":"https://openalex.org/S4210207057","display_name":"QRU Quaderns de Recerca en Urbanisme","issn_l":"2014-9689","issn":["2014-9689","2385-6777"],"is_oa":true,"is_in_doaj":false,"is_core":false,"host_organization":"https://openalex.org/P4310322448","host_organization_name":"Q71272178","host_organization_lineage":["https://openalex.org/P4310322448"],"host_organization_lineage_names":["Q71272178"],"type":"journal"},"license":"other-oa","license_id":"https://openalex.org/licenses/other-oa","version":"acceptedVersion","is_accepted":true,"is_published":false,"raw_source_name":null,"raw_type":"info:eu-repo/semantics/article"},"sustainable_development_goals":[{"display_name":"Industry, innovation and infrastructure","score":0.5400000214576721,"id":"https://metadata.un.org/sdg/9"}],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":36,"referenced_works":["https://openalex.org/W76971815","https://openalex.org/W255257939","https://openalex.org/W1496178956","https://openalex.org/W1558306795","https://openalex.org/W1584276244","https://openalex.org/W1594281254","https://openalex.org/W1964884128","https://openalex.org/W1977536812","https://openalex.org/W1978222618","https://openalex.org/W1984103729","https://openalex.org/W2001598630","https://openalex.org/W2005403504","https://openalex.org/W2012995244","https://openalex.org/W2018942726","https://openalex.org/W2033170797","https://openalex.org/W2052534812","https://openalex.org/W2061166518","https://openalex.org/W2064864812","https://openalex.org/W2077512637","https://openalex.org/W2087682542","https://openalex.org/W2100868500","https://openalex.org/W2138778162","https://openalex.org/W2151791864","https://openalex.org/W2178671260","https://openalex.org/W2186834306","https://openalex.org/W2246907198","https://openalex.org/W2505420322","https://openalex.org/W2604605783","https://openalex.org/W2811177393","https://openalex.org/W2980296180","https://openalex.org/W2986921706","https://openalex.org/W4235216521","https://openalex.org/W4253836988","https://openalex.org/W4285719527","https://openalex.org/W6609508020","https://openalex.org/W6769096547"],"related_works":["https://openalex.org/W2597137584","https://openalex.org/W2917466123","https://openalex.org/W1824235494","https://openalex.org/W747168432","https://openalex.org/W2067449447","https://openalex.org/W2090634204","https://openalex.org/W2173786249","https://openalex.org/W2185876009","https://openalex.org/W2610761050","https://openalex.org/W2182092691"],"abstract_inverted_index":{"Purpose":[0],"The":[1,49,94,103,241],"purpose":[2],"of":[3,11,29,45,61,71,78,85,88,100,107,137,162,172,191,218],"this":[4,153],"paper":[5,50,95,197,242],"is":[6,154,177,216],"to":[7,23,57,121,199,231,246,255],"identify":[8],"the":[9,25,52,59,69,81,97,135,138,160,170,185,189,192,200,205,212,219,228],"shortcomings":[10],"traditional":[12],"cost":[13,101],"accounting":[14,202,207,251],"techniques":[15],"in":[16,37,55,64,80,109,224,249],"lean":[17,46,65,110,173,182,193,201,213,260],"companies":[18],"and":[19,27,73,105,128,227,234],"then":[20],"it":[21],"seeks":[22],"analyse":[24],"validity":[26,106],"convenience":[28],"value":[30,139,238],"stream":[31,239],"costing":[32,62],"(VSC)":[33],"as":[34],"a":[35,38,75,86,116,149,178],"tool":[36,180],"company":[39],"that":[40],"has":[41],"adopted":[42],"some":[43],"concepts":[44],"manufacturing.":[47,66,261],"Design/methodology/approach":[48],"reviews":[51],"relevant":[53,225],"literature":[54,203,208],"order":[56,120],"discuss":[58],"deficiencies":[60],"methods":[63],"It":[67],"evaluates":[68],"requirements":[70,167],"VSC":[72,79,108,127,166,176,223,233],"provides":[74],"concrete":[76],"illustration":[77],"continuous":[82,123],"improvement":[83,124],"process":[84],"point":[87],"sales":[89],"terminal":[90],"assembly":[91],"line.":[92],"Findings":[93],"evidences":[96],"possible":[98],"mistakes":[99],"accounting.":[102],"necessity":[104],"manufacturing":[111],"are":[112,258],"presented,":[113],"followed":[114],"by":[115,145],"case":[117,151],"example.":[118],"In":[119],"make":[122],"decisions,":[125],"VSM,":[126],"box":[129,235],"score":[130],"offer":[131],"complete":[132],"information":[133],"on":[134,148,159,188,222],"performance":[136],"stream.":[140],"Research":[141],"limitations/implications":[142],"Although":[143],"accompanied":[144],"an":[146,156],"application":[147],"real":[150],"study,":[152],"not":[155],"empirical":[157],"investigation":[158],"adoption":[161],"VSC.":[163],"Practical":[164],"implications":[165],"agree":[168],"with":[169,237],"fundamentals":[171],"management.":[174],"Therefore,":[175],"valid":[179],"for":[181],"companies,":[183],"although":[184],"applicability":[186],"depends":[187],"maturity":[190],"implementation.":[194],"Originality/value":[195],"This":[196,215],"contributes":[198],"because":[204],"management":[206],"still":[209],"lags":[210],"behind":[211],"transformation.":[214],"one":[217,230],"first":[220,229],"papers":[221],"journals":[226],"combine":[232],"scores":[236],"mapping.":[240],"will":[243],"be":[244],"useful":[245],"academics":[247],"involved":[248],"new":[250],"systems":[252],"but":[253],"also":[254],"practitioners":[256],"who":[257],"implementing":[259]},"counts_by_year":[{"year":2026,"cited_by_count":2},{"year":2025,"cited_by_count":3},{"year":2024,"cited_by_count":6},{"year":2023,"cited_by_count":7},{"year":2022,"cited_by_count":7},{"year":2021,"cited_by_count":11},{"year":2020,"cited_by_count":7},{"year":2019,"cited_by_count":15},{"year":2018,"cited_by_count":13},{"year":2017,"cited_by_count":4},{"year":2016,"cited_by_count":9},{"year":2015,"cited_by_count":7},{"year":2014,"cited_by_count":10},{"year":2013,"cited_by_count":1}],"updated_date":"2026-04-21T08:09:41.155169","created_date":"2025-10-10T00:00:00"}