Aspects Regarding the Application of Lean Accounting in Taking the Managerial Decisions

Dimi Ofileanu

Ovidius University Annals, Economic Sciences Series, 2015, vol. XV, issue 1, 946-949

Abstract: The managerial decisions must be taken based on clear, concrete and usable information. The managerial activity involves correct and timely decision-making, this is only if the information based on which the managers act reflects the real activity of the company. This kind of information is provided by Lean Accounting, whose implementation within the company will increase the quality of the managerial decision. The article presents, in a comparative way, some situations where are emphasized the advantages of using Lean Accounting as basis for making decisions that lead to profit growth.

Keywords: Lean Accounting; Value Stream Costs; Managerial Decisions (search for similar items in EconPapers)
JEL-codes: M19 M49 (search for similar items in EconPapers)
Date: 2015
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Citations: View citations in EconPapers (1)

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