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Considerations Regarding Lean Approach Within Management Accounting

Author

Listed:
  • Dimi Ofileanu

    (University “1st of December 1918”, Alba Iulia)

Abstract

Due to the high competitiveness on the market, the managerial decisions have to be fast and correct because any type of hesitation or error can have major negative effects. Now more than ever, it is very important that the information based on which the decision is made to be accurate and provided in a timely manner in order to justify the quality of the managerial decision. Due to the fact that the traditional accounting is outdated from this point of view because the information is too complex and is not provided in time, the solution would be to use lean accounting instead. The article comparatively presents specific situations which aim to show the way lean accounting works and its terms of use.

Suggested Citation

  • Dimi Ofileanu, 2015. "Considerations Regarding Lean Approach Within Management Accounting," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 520-524, May.
    • Handle: RePEc:ovi:oviste:v:xv:y:2015:i:2:p:520-524
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    More about this item

    Keywords

    Lean Accounting; Value Stream Costs; Managerial Decisions;
    All these keywords.

    JEL classification:

    • M19 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Other
    • M49 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Other

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