Résumés
Abstract
The aim of this paper is to enhance the understanding of the relationship between lean practices and both operational and financial performance. A sample of 171 French manufacturing firms shows a direct effect of external lean practices on financial performance. A firm-centered approach identified three profiles. “Full achievers” present significant differences in both operational and financial performance compare to “weak achievers”. Even if the difference in operational performance is significant between “full achievers” and “internal lean dominant”, there is not a significant difference in financial performance.
Keywords:
- Operational performance,
- financial performance,
- internal lean practices,
- external lean practices,
- profiles,
- firm-centered approach
Résumé
L’objectif de cet article est d’améliorer la compréhension des relations qui unissent le lean et les performances opérationnelles et financières. Un échantillon de 171 usines françaises montre un effet direct du lean externe sur la performance financière. Une approche centrée sur les usines nous permet d’identifier 3 profils distincts. Le groupe des « Lean Intensif » montre des différences significatives de performances financières et opérationnelles par rapport au groupe des « Faible Lean ». En revanche, la différence entre le groupe des « Lean Intensif » et des « Lean Interne Dominant » ne se fait qu’au niveau de la performance opérationnelle.
Mots-clés :
- Performance opérationnelle,
- performance financière,
- lean interne,
- lean externe,
- profils
Resumen
Este artículo tiene como objetivo mejorar la comprensión de la relaciones que unen lean y desempeño operacional y financiero. Una muestra de 171 fábricas francesas revela un efecto directo del lean externo sobre el financiera. Un estudio basado en las fábricas nos permite identificar 3 perfiles distintos. El grupo de los "lean intensivos" muestra significativas diferencias en los desempeños operacional y financiero con respeto al grupo de los " lean débiles". Sin embargo, la diferencia entre el grupo de los "lean intensivos" y de los " lean Internos dominantes" sólo se puede notar a nivel del desempeño operacional.
Palabras clave:
- Desempeño operacional,
- desempeño financiero,
- lean interno,
- lean externo,
- perfiles
Parties annexes
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