مدى تطبيق أدوات المحاسبة الرشيقة و أثرها على تخفيض التكاليف في الشركات الصناعية المساهمة العامة الأردنية

الملخص EN

The study aimed to identify the extent of application of the lean accounting tools, and the impact of their application on cost rationalization and reduction in the Jordanian shareholding industrial companies.

It also aimed to identify the obstacles that limit the application of the lean accounting tools in the Jordanian shareholding industrial companies.

To achieve the objectives of the study, the researchers designed a questionnaire distributed to the Jordanian shareholding industrial companies listed in Amman Stock Exchange (ASE) in the beginning of 2019 were (71) companies.

The study's sample of these companies was including (25) companies, i, e (35.2%) of the study population.

The researchers reached a number of results, the most important results were the following: There is a medium application of the lean accounting tools in the Jordanian shareholding industrial companies.

There are many obstacles that limit the application of thelean accounting tools in the Jordanian shareholding industrial companies, but in a medium degree and not high.

Based on the study results, the researchers presented a number of recommendations, including: Increasing the awareness of the managements of the shareholding industrial companies of the advantages and benefits of applying the lean accounting tools and their impact on cost rationalization and reduction.

To work on addressing the obstacles that limit the application of the lean accounting tools in the Jordanian shareholding industrial companies to achieve the optimal application of these tools.