Observing the Analysis of Lean Manufacturing and Lean Accounting Approaches in Management Accounting

The business world has seen the emergence of paradigms during the last three decades such as customer orientation, business advantage and the decline of engineering-oriented and technical advantage. The requisite of competition in today’s world is to use all techniques and new and lean tools and ideas. One of these techniques is lean production. As the company grows with lean production, the lean accounting is presented deeply. So lean accounting is requirement and complement of lean production system. Traditional methods such as calculating the costs and management accounting are designed for traditional and mass production, not for supporting the lean production and they aren’t associated with the lean production. To be successful in lean production in long-term courses, it is necessary to replace new methods constantly which actively support the lean thinking and lean production. Therefore, traditional measurement and accounting systems should be replaced to lean accounting. In this article, start of lean production, lean production and lean accounting is introduced and the implementation of lean processes and approaches in management accounting and the relevance of management accounting approaches in the implementation of production are presented. In conclusion, it is expressed that lean accounting aims to reduce all wastes in control systems and traditional accounting and to save time and costs that develop long-term improvement and more wealth in companies. Also management accounting approaches act together as a package in lean production.