أثر استخدام تيار القيمة كأداة للمحاسبة الرشيدة لتطوير النظام المحاسبي و تقييم الأداء المالي : دراسة حالة

الملخص EN

The study aimed to demonstrate the effect of using the value stream tool on developing the accounting system and evaluating the financial performance of the industrial companies in the Gaza Strip.

In order to achieve the objectives of the study, the researchers conducted an applied case study on one of the plastic bag manufacturers in the Gaza Strip in Palestine using observation, As tools for study.

The results of the study showed that good accounting provides the necessary information to make decisions correctly, properly and in a timely manner.

The cost of the value stream tool is more suitable for decision making and is prepared in an easy, complex, accurate and understandable manner at all administrative levels.

(Normative(.

The study recommended the owners of industrial companies in Palestine to work on the use of accounting tools, especially the value stream because it provides the information necessary to take decisions and prepare reports clearly and easily in a timely manner