Lean Accounting and Value Stream Costing for More Efficient Business Processes
Required customer value, just in time delivery, elimination of all forms of waste from production and all business processes in the company and the like are basic characteristics of lean business concept. Achieving and maintaining competitive advantage, implies to carefully consider and apply the fi...
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| Veröffentlicht in: | Economic Themes 2020-12, Vol.58 (4), p.573-592 |
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| container_title | Economic Themes |
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| creator | Čečević, Bojana Novićević Đorđević, Milica |
| description | Required customer value, just in time delivery, elimination of all forms of waste from production and all business processes in the company and the like are basic characteristics of lean business concept. Achieving and maintaining competitive advantage, implies to carefully consider and apply the five principles of the Lean concept and establish a value stream. Primarily, the Lean concept was applied in the production process, but due to the numerous perceived benefits, the Lean concept can be applied in all company processes, including accounting. Lean accounting involves changing financial reporting, business process control and business decision-making processes. Lean accounting relies on the value stream with all income and expenses. The paper analyzes the application of value stream costing and financial effects of business improvement using the Lean concept. |
| doi_str_mv | 10.2478/ethemes-2020-0032 |
| format | Article |
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| ispartof | Economic Themes, 2020-12, Vol.58 (4), p.573-592 |
| issn | 2217-3668 0353-8648 2217-3668 |
| language | eng |
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| source | De Gruyter Open Access Journals; EZB-FREE-00999 freely available EZB journals; Business Source Complete |
| subjects | Lean accounting Lean concept M41 value stream costing |
| title | Lean Accounting and Value Stream Costing for More Efficient Business Processes |
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