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With the advent of the globalization, the rapid development in technology and the intensity of competition companies attemptto maintain competition advantages and retain customers. The traditional methods in managerial accounting become irrelevance to achieve the objectives of these companies especially with the rapid changes in modern manufacturing environment .Thus there is a need to new tools in accounting such as lean accounting, which is considered as a costing method that support creating value for the customer by costing the entire value stream, eliminating waste in the accounting process, reduced lead time, improved quality, lowered time delivery and increased available capacity. Using value stream focuses not only on the waste but also determining the sources of waste in value stream.

Lean Accounting , Financial Reports , Focus on Value Stream , practical Study , Hayat Soft Drinks and Mineral

2014

دراسات محاسبيه و ماليه

دراسات محاسبيه و ماليه