Neuronal Models for the Optimization of Inventory, Waste and Informational Flow

Veronica Grosu; Anamaria-Geanina Macovei; Cristina-Gabriela Cosmulese; Marian Socoliuc; Elena Hlaciuc; Laurenţiu Anisie

doi:10.5755/j01.ee.35.4.29587

Authors

Veronica Grosu Department of Accounting, Auditing and Finance, Ștefan cel Mare University of Suceava, Romania https://orcid.org/0000-0003-2465-4722
Anamaria-Geanina Macovei Department of Accounting, Auditing and Finance, Ștefan cel Mare University of Suceava, Romania
Cristina-Gabriela Cosmulese Department of Accounting, Auditing and Finance, Ștefan cel Mare University of Suceava, Romania https://orcid.org/0000-0002-8406-7004
Marian Socoliuc Department of Accounting, Auditing and Finance, Ștefan cel Mare University of Suceava, Romania https://orcid.org/0000-0001-6378-6686
Elena Hlaciuc Department of Accounting, Auditing and Finance, Ștefan cel Mare University of Suceava, Romania https://orcid.org/0000-0003-0601-748X
Laurenţiu Anisie Department of Accounting, Auditing and Finance, Ștefan cel Mare University of Suceava, Romania https://orcid.org/0000-0002-3838-2812

DOI:

https://doi.org/10.5755/j01.ee.35.4.29587

Keywords:

Accounting Informational System, Lean Six Sigma, Managerial Decisions, Production’s Improvement, Neuronal Networking

Abstract

The present study aims to identify and put into practice certain solutions for economic improvement using the Lean Six Sigma (LSS) methodology within companies from the wood processing industry. The main objectives refer to estimating those effects, which are generated by the informational flows in terms of the decision-making process and to identify those areas corresponding to the manufacturing process, which can be improved by using this methodology. The research strategy is based on the use of a questionnaire during 2019-2021, which has addressed to over 150 most important companies from the wood processing industry. In developing the neuronal models for the improvement of stock, the informational flow of the management accounting, costs and for the reduction of the overstock risk in relationship with the waste management was discovered by applying the LSS methodology that the issues were related to inadequate quality records, formality, procedures, and management systems.

Author Biographies

Veronica Grosu, Department of Accounting, Auditing and Finance, Ștefan cel Mare University of Suceava, Romania

Veronica Grosu, PhD, is a professor at the University of Suceava “Ștefan cel Mare,” Department of Accounting, Auditing and Finance. She is also the editor-in-chief of the Journal of Accounting, Finance & Business. Areas of interest cover international accounting, IFRS, corporate governance, financial audit, intellectual capital, CSR, and integrated reporting. Her research appeared in journals such as Economic Research-Ekonomska Istraživanja, Journal of Business Economics and Management, Polish Journal of Environmental Studies, Journal E&M Economics and Management, Romanian Journal of Legal Medicine, Montenegrin Journal of Economics, Technological Forecasting and Social Change, Frontiers in Nutrition, Springer, etc. She has published over 55 publications in WoS and received more than 215 citations for published papers.

Anamaria-Geanina Macovei, Department of Accounting, Auditing and Finance, Ștefan cel Mare University of Suceava, Romania

Anamaria-Geanina Macovei, PhD, is a lecturer at the University of Suceava “Ștefan cel Mare”, Department of Accounting, Auditing and Finance. Areas of interest: social accounting, audit, corporate social responsibility, digital revolution. Her research appeared in journals such as: Entrepreneurship and Sustainability Issues, Frontiers in Energy Research, Frontiers in Environmental Science. She has published 4 publications in WoS.

Cristina-Gabriela Cosmulese, Department of Accounting, Auditing and Finance, Ștefan cel Mare University of Suceava, Romania

Cristina-Gabriela Cosmulese, PhD, is a lecturer at the University of Suceava “Ștefan cel Mare”, Department of Accounting, Auditing and Finance. She is assistant editor of the Journal of Accounting, Finance & Business. Her research interests include international accounting, financial audit, intangibles assets, CSR, integrated reporting. Her research appeared in journals such as Economic Research-Ekonomska Istraživanja, Journal of Business Economics and Management, Polish Journal of Environmental Studies, Journal E&M Economics and Management, International Journal of Finance & Economics, Argumenta Oeconomica, Frontiers in Nutrition, Technological Forecasting and Social Change, etc. She has published more than 15 publications in WoS and she has about 180 citations of published papers.

Marian Socoliuc, Department of Accounting, Auditing and Finance, Ștefan cel Mare University of Suceava, Romania

Marian Socoliuc, PhD, is an associate professor at the University of Suceava “Ștefan cel Mare”, Department of Accounting, Auditing and Finance. His main research areas are public accounting, fiscality, tax evasion, international accounting, audit,financial reporting. His research appeared in Economic Research-Ekonomska Istraživanja, Journal of Business Economics and Management, Polish Journal of Environmental Studies, Journal E&M Economics and Management, International Journal of Finance & Economics, Argumenta Oeconomica, Frontiers in Nutrition, Technological Forecasting and Social Change, Frontiers in Environmental Science, Montenegrin Journal of Economics, Frontiers in Energy Research, etc. He has published more than 35 publications in WoS and he has about 75 citations of published papers.

Elena Hlaciuc, Department of Accounting, Auditing and Finance, Ștefan cel Mare University of Suceava, Romania

Elena Hlaciuc, PhD, is a professor at the University of Suceava “Ștefan cel Mare”, Department of Accounting, Auditing and Finance. Areas of interest are international accounting, IFRS, corporate governance, financial audit, intellectual capital, CSR, integrated reporting. Her research appeared in journals such as Romanian Journal of Legal Medicine, Archives of Biological Sciences, Economic Annals-XXI, Sustainability. She has published more than 40 publications in WoS and she has about 105 citations of published papers.

Laurenţiu Anisie, Department of Accounting, Auditing and Finance, Ștefan cel Mare University of Suceava, Romania

Laurențiu Anisie is a PhD at the University of Suceava “Ștefan cel Mare”, Department of Accounting, Auditing and Finance. Areas of interest cover streamlined decision-making and production process, international accounting, tax evasion. His research appeared in Economic Annals-XXI.