المحاسبة الرشيقة كمدخل لتطوير نظام محاسبة التكاليف في بيئة الإنتاج الحديثة

Abstract

This study aimed to highlight the role of lean accounting as a modern approach to developing the cost accounting system in the modern production environment by addressing the shortcomings of traditional systems in measuring costs and tracking non-value-added activities. To achieve this, the theoretical part addressed the concept of lean accounting, its importance, its main tools, and its role in improving performance and reducing costs. These concepts were also applied to SARL MISS AMAL PLAST, a footwear manufacturing company in Setif, through the use of a set of lean accounting tools represented by: Value Stream Mapping, Value Stream, Performance Measurement Linkage Diagram and Target Costing. The results of the study revealed the existence of shortcomings in the cost system adopted by the company in identifying waste costs, and showed that the use of lean accounting tools contributed to identifying sources of waste within the production process, analyzing non-value-added activities, and providing clearer information that helps the company improve its performance and make more appropriate decisions.