دور تبني نظام تكاليف تيار القيمة كأداة للمحاسبة الرشيقة في تخفيض تكاليف التصنيع الرشيق

Abstract EN

The changes in the economic environment, such as the intensity of competition and the increase in interest towards maximizing the value of customers, have imposed the necessity for enterprises to shift towards adopting a lean manufacturing system that is based on reducing production costs, by relying on lean accounting tools, as this study aims to highlight the role of adopting the value stream cost system as one of the most important tools Lean accounting in reducing lean manufacturing costs, with the aim of enhancing the competitive position of economic enterprises and responding to the growing requirements of customers.

The study found that adopting a value stream costing system has a major role in reducing lean manufacturing costs, by excluding complex systems for calculating product costs, reducing cost centers, eliminating complex methods of allocating indirect costs, producing weekly reports that include accurate and appropriate information About cost control, and encouraging employees to use visual performance measures.