المحاسبة الرشيقة تطبيق نموذج مقترح لتيار القيمة في شركة فاملي لانتاج المواد الغذائية

Companies are now beginning to realize that traditional costing and accounting methods may conflict with the lean initiatives, which they are trying to implement. Consequently, the study aims to clarify the requirements of adopting lean thinking concepts and principles in terms of new cost management and accounting system. In addition, the study applied Value Stream Costing VSC as a new Management and cost accounting tools in Family Company for the production of Food. The results of the study indicated that implementing a lean accounting approach have simplified the accounting processes and eliminated some of the inventory tracking and overhead allocations. The study recommends the importance of renewal and development of accounting practices, in order to fit with the modern manufacturing environment. Moreover, provide information that may differ from those required by the traditional manufacturing environment.