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Lean accounting, a new global approach


  • Cretu Laura

    () (Universitatea A.I Cuza, FEAA)


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.

Suggested Citation

  • Cretu Laura, 2010. "Lean accounting, a new global approach," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 1510-1515, May.
  • Handle: RePEc:ovi:oviste:v:10:y:2010:i:1:p:1510-1515

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    lean concept; lean accounting; benefits;

    JEL classification:

    • M4 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting


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