Acceso usuarios
, Mohamed Lamine Alloune
Objective: The aim of this study is to examine the role of lean accounting methods in cost reduction, and how the lean accounting methods are implemented in the modern manufacturing environment Theoretical Framework: Identifying the different meanings pertaining to the lean accounting and defining the principles, practices and tools for lean accounting enforcement.
Method: this study was an exploratory study of 180 employees in ten industrial institutions of Blida Stat, using the questioner tool and “Microsoft Excel” for unloading data and the Statistical Packages for Social Sciences SPSS V25 for processing data, analyzing and explaining results.
Results and Discussion: This study concluded that lean accounting methods contribute in costs reduction from three aspects which are save costs in product planning and designing phase then avoid additional costs in product implementation phase, It also contributes to profit maximization, competition support, and maximizing the value of products from the customer's perspective.
Research Implications: The findings suggest providing the elements for implementing the lean accounting tools through replacing the wide production system by the lean production one in order to reduce wastage Originality/Value: Our study is different from the previous ones as it is among the modern and few studies particularly in the Algerian environment. The study focuses indeed on bringing out the probable implementation of the lean accounting tools in the productive corporations and its contribution in reducing costs in the industrial corporations
