قياس الأداء و تقويمه في ظل المحاسبة الترشيقية

الملخص EN

At the last two decades, The environment has witnessed tremendous changes in many fields with the huge competition, various technological development and customer satisfaction, that are reflected in economic units a doption for lean production system.

Lean accounting that has appeared as a response for change occurred of economic units adoption for changes occurred of economic units adoption for lean production instead of wide production system, has devised new performance measures suitable for economic units adoption for lean ideas : and helping in providing suitable information about evaluating economic unit performance, these measures are divided into three levels , cell level,value flow level , and economic unit level.