Considerations Regarding Lean Approach Within Management Accounting

Dimi Ofileanu

Ovidius University Annals, Economic Sciences Series, 2015, vol. XV, issue 2, 520-524

Abstract: Due to the high competitiveness on the market, the managerial decisions have to be fast and correct because any type of hesitation or error can have major negative effects. Now more than ever, it is very important that the information based on which the decision is made to be accurate and provided in a timely manner in order to justify the quality of the managerial decision. Due to the fact that the traditional accounting is outdated from this point of view because the information is too complex and is not provided in time, the solution would be to use lean accounting instead. The article comparatively presents specific situations which aim to show the way lean accounting works and its terms of use.

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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Persistent link: https://EconPapers.repec.org/RePEc:ovi:oviste:v:xv:y:2015:i:2:p:520-524

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