دور المحاسبة الرشيقة في تحسين الأداء المالي : دراسة تطبيقية في شركة أبن ماجد العامة

الملخص EN

The study aims to identify the possibility of improving financial performance at the level of the value stream and the company as a whole by eliminating waste through lean accounting, as well as identifying the steps of its application in the study sample company in order to benefit from modern trends in accounting thought.

The researcher adopted the applied approach by applying the cost of the value stream in the Ibn Majid public company, the study sample located in the province of Basra, as well as the deductive and inductive approach.

Through the use of financial performance indicators, the researcher also worked to streamline activities and reduce the number of employees.

Thus, the results of the study supported the hypothesis of the study, stressing the importance of the role of lean accounting in reducing costs and improving financial performance.

The researcher reached a set of conclusions, the most important of which is that the application of lean accounting methods, especially the cost of the value stream, leads to the improvement of activities and the reduction of waste, which contributes to reducing costs, and that this reduction in the light of lean accounting will reflect positively on improving financial performance, which can lead to an increase in the company's ability to The competition.