POSSIBILITIES OF ORGANIZING THE ROMANIAN MANAGEMENT ACCOUNTING FOR A COMPANY WHICH APPLIES LEAN ACCOUNTING

Dimi Ofileanu

Annals - Economy Series, 2015, vol. Special, 452-456

Abstract: The article presents a way of organizing the management accounting and the calculation of costs for the companies whose management is based on Lean thinking. It is presented an adaptation of the Romanian General Chart of Accounts to the specifics of Lean accounting but also the mode of operation of accounts used in illustrating the economic-financial operations. Also, the article presents the methodological stages regarding the management accounting and the calculation of costs within a company that uses Lean accounting.

Keywords: lean accounting; management accounting; chart of accounts (search for similar items in EconPapers)
Date: 2015
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Journal Article: POSSIBILITIES OF ORGANIZING THE ROMANIAN MANAGEMENT ACCOUNTING FOR A COMPANY WHICH APPLIES LEAN ACCOUNTING (2015)
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Persistent link: https://EconPapers.repec.org/RePEc:cbu:jrnlec:y:2015:v:special:p:452-456

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