recherches économiques
Volume 16, Numéro 1, Pages 10-27
2021-06-30

The Importance Of Lean Accounting

Authors : Himrane Mohammed .

Abstract

The objective of this article is to show how important to introduce lean accounting in company management. the goal of this study is to respond to understand why lean accounting matter. First, we present the general oversights of lean accounting, then we move on to an empirical example where we demonstrate through a numerical case the supremacy of lean accounting in cost calculation over traditional accounting methods. Indeed, lean accounting system fits to measure financial performance far better than traditional accounting system. Because it enhances financial performance through the used newly techniques.

Keywords

Lean ; lean accounting ; value stream ; traditional accounting.