Bitte verwenden Sie diesen Link, um diese Publikation zu zitieren, oder auf sie als Internetquelle zu verweisen: https://hdl.handle.net/10419/335737 
Erscheinungsjahr: 
2020
Quellenangabe: 
[Journal:] Economic Themes [ISSN:] 2217-3668 [Volume:] 58 [Issue:] 4 [Year:] 2020 [Pages:] 573-592
Verlag: 
Paradigm Publishing Services, Warsaw
Zusammenfassung: 
Required customer value, just in time delivery, elimination of all forms of waste from production and all business processes in the company and the like are basic characteristics of lean business concept. Achieving and maintaining competitive advantage, implies to carefully consider and apply the five principles of the Lean concept and establish a value stream. Primarily, the Lean concept was applied in the production process, but due to the numerous perceived benefits, the Lean concept can be applied in all company processes, including accounting. Lean accounting involves changing financial reporting, business process control and business decision-making processes. Lean accounting relies on the value stream with all income and expenses. The paper analyzes the application of value stream costing and financial effects of business improvement using the Lean concept.
Schlagwörter: 
Lean concept
Lean accounting
value stream costing
JEL: 
M41
Persistent Identifier der Erstveröffentlichung: 
Creative-Commons-Lizenz: 
cc-by-nc-nd Logo
Dokumentart: 
Article

Datei(en):
Datei
Größe
469.89 kB





Publikationen in EconStor sind urheberrechtlich geschützt.