المحاسبة الرشيقة و دورها في تعزيز الاستراتيجية التنافسية المرتكزة على التكلفة : دراسة ميدانية

الملخص EN

The study aims to highlight the role of lean accounting as a modern approach to control costs and reduces resource-wasting, which helps organizations to enhance their competitive strategy based on cost leadership.

To achieve the objectives of the study, the descriptive analytical approach was adopted, as the questionnaire tool, which included axes commensurate with the subject and objectives of the study and a random sample of 100 individuals from the managers of Algerian institutions in the environment was selected.

The study found that there is a significant impact of lean accounting practices in the competitive strategy based on the lowest cost in the Algerian business environment.