A New Accounting Approach for Lean Companies

• Autorzy: Justyna Fijałkowska , Małgorzata Jaruga-Baranowska
• Języki publikacji: EN

Abstrakty

EN

More and more companies implement the lean principles to change their business model. This is due to the fact that global companies operating in extremely competitive environment are looking for more modern and more effective methods of management. Accounting is closely related to the companies' management. Lean Accounting evolved from a concern that the traditional accounting practices were inadequate to the new way of thinking and new approaches to companies' management. Accounting remains in continuous and reciprocal interactions with strategic and operational activities of any business unit and should not be an obstacle to improvements. If accounting is to fulfill its basic functions of a valuable measurement tool and a useful source of significant information helping in the process of effective decisions making, it must follow the challenges of changes. Therefore, accounting should fall into line with the lean principles and lean management, whenever they are introduced into organization. (original abstract)

Słowa kluczowe

EN

Accounting; Lean management; Accounting systems

PL

Rachunkowość; Odchudzone zarządzanie; Systemy rachunkowości

• Czasopismo: Przedsiębiorczość i Zarządzanie
• Rocznik: 2012
• Tom: 13
• Numer: z. 18 Finansowe aspekty zarządzania organizacjami
• Strony: 53--62

Twórcy

autor

Justyna Fijałkowska

• Społeczna Akademia Nauk

autor

Małgorzata Jaruga-Baranowska

• Społeczna Akademia Nauk

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