Ülfet AYDEMİR, Müberra Gül SOLAK, Oğuz ÖZKAVUKCU, Mehmet Bülent DURMUŞOĞLU

YALIN DÖNÜŞÜMÜN MUHASEBE FONKSİYONLARI ÜZERİNE ETKİLERİ: BİR ÖRNEK ÇALIŞMA

Yalın düşünme, iç ve dış müşteri gözünde katma değeri olmayan faaliyetleri ortadan kaldırarak az ile çoğu yapmaya odaklı bir felsefedir. Ulaşacağı standartlar ile Endüstri 4 çalışmalarının da olmazsa olmaz önemli ilk aşamasıdır. Artan rekabet ve bilinçli müşteri, sadece üretimde değil, artık ofis işlemlerinde de yalın çabaları gerekli kılmaya başlamıştır. Yalın ofis üzerine bu çalışmada, özgün olarak Muhasebe Bölümü yalın bakış açısıyla değerlendirilmiş ve sistematik bir şekilde süreçlerindeki israflar ortaya çıkarılmıştır. Bu israflar, süreç sadeleşme, süreçlerdeki iş yapış biçimlerini değiştirme ve dijital çözümler yardımıyla yok edilmeye başlanmıştır. Hizmet fatura giriş süreleri %44, sürenin değişkenliği %47 oranında düşmüş, ayrıca fatura onaylama sürelerinde de sadeleşme yoluyla %18’lik bir hızlanma sağlanmıştır. Söz konusu performans artışları, Muhasebe Bölümünü yalın kültür dönüşümünde iddialı hale sokmaya başlamıştır.

EFFECTS OF LEAN TRANSFORMATION ON ACCOUNTING FUNCTIONS: A CASE STUDY

Lean thinking is a philosophy focused on doing more with less by eliminating non value activities from the internal and external customers point of view. It is the indispensable and important first stage of Industry 4 studies with the standards it will reach. The lean efforts are required not only for production but also for office operations due to the increasing competition and conscious customers. This paper is originally dedicated to an accounting department within the scope of lean office. The accounting department has been evaluated with a lean perspective and systematically the waste points in its processes has been revealed. By the help of process simplifications, changing the way of doing business in processes and digital solutions, these wastes have started to be eliminated. Service invoice entry times decreased by 44%, variability in durations decreased by 47%, and an 18% acceleration was achieved in invoice approval times through simplification. The increases of these performance makes the accounting department to be a very challenging one on this lean culture transformation.

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