عنوان مقاله :
المحاسبة الرشيقة و دورها في احتساب التكاليف علي اساس تدفق القيمة
پديد آورندگان :
النعيمي, مقداد احمد جامعة بغداد - كلية الادارة والاقتصاد, العراق , البكري, رياض حمزة جامعة بغداد - المعهد العالي للدراسات المحاسبية والمالية, العراق
چكيده عربي :
At the last two decades , The environment has witnessed tremendous changes in many fields with the huge competition , various technological development and customer satisfaction , that are reflected in economic units a doption for lean production system .
Lean Accounting that has appeared as aresponse for changes occurred of economic units adoption for lean accounting system instead of wide production system : through it management of economic units has been changed from management by top departments into management by value flows : has provide new method for accounting costs according to value flow instead of products
كليدواژه :
المحاسبة الرشيقة , احتساب التكاليف , اساس تدفق القيمة
عنوان نشريه :
دراسات محاسبيه و ماليه
