Conversely, detailed tracking of inventory may encourage employees to take actions in a direction that is inconsistent with the lean manufacturing strategies supported
by VSC, simplified strategic reporting, visual performance
measurement information, and empowerment. Tracking
of inventory costs can encourage firms to build inventory
and fully utilize capacity regardless of demand, which is
at odds with the objectives embedded in VSC. This may
frustrate employees who feel conflicted about whether to
fully utilize resources in building inventories, or to maintain a smooth, efficient flow that responds only to customer demand. Conversion cost allocations, contrary to
the objectives of a simplified strategic reporting system,
can distort product costs. Focusing on inventory levels
and costs impairs employees’ empowerment and detracts
from the operational information embedded in the visual
performance measurement information that provides strategic information on lean objectives.
Conversely, detailed tracking of inventory may encourage employees to take actions in a direction that is inconsistent with the lean manufacturing strategies supportedby VSC, simplified strategic reporting, visual performancemeasurement information, and empowerment. Trackingof inventory costs can encourage firms to build inventoryand fully utilize capacity regardless of demand, which isat odds with the objectives embedded in VSC. This mayfrustrate employees who feel conflicted about whether tofully utilize resources in building inventories, or to maintain a smooth, efficient flow that responds only to customer demand. Conversion cost allocations, contrary tothe objectives of a simplified strategic reporting system,can distort product costs. Focusing on inventory levelsand costs impairs employees’ empowerment and detractsfrom the operational information embedded in the visualperformance measurement information that provides strategic information on lean objectives.
การแปล กรุณารอสักครู่..
![](//thimg.ilovetranslation.com/pic/loading_3.gif?v=b9814dd30c1d7c59_8619)