JAPANESE MANAGEMENT ACCOUNTING SYSTEM AS A COMPETITIVE TOOL: A CASE STUDY OF A NATIONAL AUTOMOBILE SUPPLIER IN MALAYSIA

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Normah Omar Ibrahim Kamal Abdul Rahman Saiful Anuar Sabaruddln

Abstract

In its effort to become a "world class" supplier, comparable to its Japanese counterparts, the company chosen for the current case study hadsuccessfully emulated the Japanese management accounting technique known as the "lean production system". This system encompasses acombination of techniques such as Just-in-Time (JIT), Total Quality Management (TQM), Continuous Improvement, Zero defect, StatisticalControl Analysis, Kaizen and Supply Chain Analysis. Lean production system reinforbes the emphasis of competitiveness in the culture of thiscompany. The study found that the lean production system had provided a solution for the company to pursue a manufacturing-based competitiveadvantage by creating order winners and differentiating the company from the competitors. The technique was also found to support the company's competitive strategy.

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How to Cite
OMAR, Normah; ABDUL RAHMAN, Ibrahim Kamal; SABARUDDLN, Saiful Anuar. JAPANESE MANAGEMENT ACCOUNTING SYSTEM AS A COMPETITIVE TOOL: A CASE STUDY OF A NATIONAL AUTOMOBILE SUPPLIER IN MALAYSIA. Management & Accounting Review (MAR), [S.l.], v. 1, n. 1, p. 1-22, june 2002. ISSN 2550-1895. Available at: <http://arionline.uitm.edu.my/ojs/index.php/MAR/article/view/540>. Date accessed: 17 oct. 2018.
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