Advanced Search
MyIDEAS: Login

Lean accounting, a new global approach

Contents:

Author Info

  • Cretu Laura

    ()
    (Universitatea A.I Cuza, FEAA)

Registered author(s):

    Abstract

    Lean revolution is unstoppable! But before we start the crazy race and transform the whole business into a lean one and the managerial accounting into lean accounting, to align our thinking with lean standards, it is important to take a breath moment to convince ourselves that we know to use these concepts and that we understand their essence. The new engine of the knowledge society and human development are the know ledges and those who have the know-how will hold the economic power. We live in a world where know ledges have become an important factor of production and, therefore, in this article I intend to explain and elucidate the terms that lean accounting operates, I will emphasize the importance of lean approach to the accounting in the process of transforming the company into a lean enterprise, I will define lean accounting and review the lean costing methods and, in the end I will highlight the benefits of using the lean accounting methods and the potential barriers to their implementation.

    Download Info

    If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
    File URL: http://stec.univ-ovidius.ro/html/anale/RO/cuprins%20rezumate/rezumatemai2010.pdf
    Download Restriction: no

    Bibliographic Info

    Article provided by Ovidius University of Constantza, Faculty of Economic Sciences in its journal Ovidius University Annals, Economic Sciences Series.

    Volume (Year): X (2010)
    Issue (Month): 1 (May)
    Pages: 1510-1515

    as in new window
    Handle: RePEc:ovi:oviste:v:10:y:2010:i:1:p:1510-1515

    Contact details of provider:
    Web page: http://www.univ-ovidius.ro/facultatea-de-stiinte-economice
    More information through EDIRC

    Related research

    Keywords: lean concept; lean accounting; benefits;

    Find related papers by JEL classification:

    References

    No references listed on IDEAS
    You can help add them by filling out this form.

    Citations

    Lists

    This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

    Statistics

    Access and download statistics

    Corrections

    When requesting a correction, please mention this item's handle: RePEc:ovi:oviste:v:10:y:2010:i:1:p:1510-1515. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Jeflea Victor).

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If references are entirely missing, you can add them using this form.

    If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.