Use of Tools of Lean Accounting Tools to Support Systems of Lean Production  and Performance Evaluation of Economic Entities

	Use of Tools of Lean Accounting Tools to Support Systems of Lean Production and Performance Evaluation of Economic Entities
Al Kut Journal of Economics Administrative Sciences
Article 1, Volume 0, Issue 17, 2018, Pages 494-525
Abstract
Abstract The Traditional Systems of costs accounting is not able to meet requirements of modern productive systems like system of lean production, which led to appear what is known (Lean Accounting). Therefore, problem of research has incarnated in traditional systems of performance evaluation essentially which it’s depend on indicators and information of traditional cost accounting which supporting systems of traditional production to became unable to meet requirements of performance evaluation through adoption systems of lean production. The research aims to determine impact and importance of using lean accounting tools to provide valuable information to assess lean performance of economic entities by using system of lean production through economic entities as well as analysis of lean accounting impact to support lean performance of economic entities, also study and analysis of measurement of performance through adoption of lean accounting. For testing the basic hypotheses of research, it has depended on practical case in industrial company by using questionnaire that show impact of using lean accounting tools to improve realization of performance evaluation process. The research reached to several important conclusions: tools of lean accounting provide valuable methods to calculate costs production through certain on flow values instead of products, so tools of lean accounting supporting process of performance evaluation of economic entities by providing performance criteria and flowing value of economic entity. In addition to what has been mentioned above, the research has reached to many important recommendations like: it is necessary to provide application ingredients of lean accounting tools to enable process of supporting lean production which it’s incarnates replacing extensive production systems (traditional) with lean production system which depends on revocation system to reduce the wastage and extravagance of economic resources and adoption of cost method of flow value as bases to adopt and apply lean accounting.

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