دور المحاسبة الرشيقة في تحقيق الميزة التنافسية للمؤسسات الصناعية في ظل التوجه نحو التصنيع الرشيق

الملخص EN

The economic changes experienced by the world and the emergence of industrial enterprises have led to increased competitiveness among them to achieve the satisfaction of their customers and increase their share in the market.

In light of this, the industrial establishments have adopted an agile thinking by relying on lean manufacturing tools aimed at reducing waste and loss and reducing the cost of production.

In contrast to these factors, traditional accounting is not keeping pace with the requirements of manufacturing, which requires the creation of new accounting to keep abreast of recent developments.

To eliminate loss, using several tools such as value chains, target cost or value stream measurements, for example to provide adequate information about places of waste, and thus contribute to making appropriate decisions.