دور المحاسبة الرشيقة باستخدام خريطة تيار القيمة في تخفيض تكلفة المنتج : دراسة تطبيقية في شركة ابن ماجد العامة

الملخص EN

The study aims to identify the possibility of reducing the cost of the product in the study sample by identifying and eliminating waste and limiting non-value-adding activities using one of the most important lean accounting tools, which is the value stream map, as well as identifying the procedural steps to apply them on the study sample for the purpose of taking advantage of recent trends in accounting thought.

The researchers adopted the applied approach through the application of the value stream map in Ibn Majid General Company in the province of Basrah.

The deductive and inductive approach is used as well.

The researchers reached to a set of conclusions.

The most important one is that the application of lean accounting methods.

especially the value stream map.

leads to improving activities and reducing waste.

which contributes to reduce the cost of the product.