دور التكامل بين أداتي صندوق النقاط و التحسين المستمر في تقويم و تحسين أداء تيار القيمة : بحث تطبيقي في معمل سمنت الكوفة

الملخص EN

The research aims to study the importance of applying Lean accounting tools (Box sources and continuous improvement) by integrating them in evaluating and improving the performance of the value stream and its reflection on reducing costs, reducing waste and wasting resources, and meeting customer requirements, and trying to apply it in one of the factories of the Southern Company for Southern Cement represented by a factory Kufa cement (the research sample), and to achieve this goal, the researchers relied on the application of lean accounting tools on the factory data that she obtained as a result of the field inspection and access to the factory records of the research sample.

The researcher reached several conclusions, the most important of which is that the research sample represented by the Kufa Cement Factory is far from the concept of lean accounting, including the important tools and what it reflects in its application of a role in evaluating and improving the performance of the value stream, in addition to not giving enough attention to achieving customer satisfaction, which is an important ingredient Newly targeted, because the customer has become the starting point for the business of economic units and the basis for their survival in the market.