المحاسبة الرشيقة ودورها في احتساب التكاليف على أساس تدفق القيمة

  • مقداد أحمد النعيمي, م.د. كلية الإدارة والإقتصاد/جامعة بغداد
  • رياض حمزة البكري, أ.د. المعهد العالي للدراسات المحاسبية والمالية / جامعة بغداد

الملخص

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

منشور
2013-12-01
القسم
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