استخدام تحليل تيار القيمة كأحد أدوات المحاسبة الرشيقة في المؤسسات الاقتصادية: دراسة عينة من المؤسسات

الملخص EN

The study aimed to identify the possibility of applying the value stream analysis as one of the tools of lean accounting in the institutions studied through the use of the deductive approach in the study, To achieve the objectives of the study designed a questionnaire suited to the subject of the study and its objectives.

A random sample of 90 managers and accountants of institutions in the state of the valley, two statistical programs was used, SPSS 22 and Minitab16.

The study found that there is a possibility for the transformation of these institutions to the application of lean accounting and the most important tool is the analysis of the value stream.

Key words: Lean manufacturing, Lean accounting, value stream analysis.