Lean Accounting Method for Reduction in Production Costs in Companies
Dr. Tuğçe Uzun Kocamiş

Abstract
Today companies develop new production systems in order to provide better and more convenient service for their customers. Replacement the traditional manufacture system with the modern ideas requires businesses to review their processes and adopt modern approaches. In this context, lean manufacturing system is one of the production systems which is developed. In a company which adopts lean production system, it is a necessity that the accounting system changes have to be made. Lean accounting is a series of methodology designed to support lean manufacturing methods. In lean accounting system, every single process is considered as additional cost, and be evaluated in this regard Therefore, lean accounting its self should be lean and remove additional waste. Value stream costing is one of the tools used by lean accounting approach to improve decision making process through identification and elimination of unproductive activities. We focused on this study lean thinking, the emergence of lean manufacturing and lean accounting.

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