Enabling use of Standard Variable Costing in Lean Production

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5 Citationer (Scopus)


This study presents empirical evidence that the increased enabling use of standard variable costing (SVC) increases performance, and decreases the level of goal-incongruent behaviour in a lean production context. This enabling use is examined by the application of the framework of enabling formalization, characterized by; repair, internal transparency, global transparency, and flexibility. This study finds they have a joint, complementarity, effect on performance and lean-congruent behaviour using a second-order structural equation model applied to a survey from inside two case companies. These results are combined with qualitative evidence. This paper helps practitioners to understand the consequences (goal incongruent behaviour and performance) of less enabling use of SVC. Practitioners can also be guided by the enabling framework questions, we developed, to gauge how well their costing models is fitting lean production in their companies. Lastly, it is concluded that SVC can be used in an enabling way in lean production. This feeds into the ongoing discussion on which costing models that fit with lean production.
TidsskriftProduction Planning & Control
Udgave nummer3
Sider (fra-til)169-184
Antal sider16
StatusUdgivet - 2021


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