دور المحاسبة الرشيقة في تخفيض التكاليف دراسة تطبيقية على شركة فاين للورق الصحي THE ROLE OF LEAN ACCOUNTING IN COST REDUCTION. AN APPLIED STUDY AT FINE COMPANY FOR HYGIENIC PAPERS

شجاع, مخلد فؤاد (2015) دور المحاسبة الرشيقة في تخفيض التكاليف دراسة تطبيقية على شركة فاين للورق الصحي THE ROLE OF LEAN ACCOUNTING IN COST REDUCTION. AN APPLIED STUDY AT FINE COMPANY FOR HYGIENIC PAPERS. Masters thesis, جامعة الشرق الاوسط.

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Abstract

This study aimed to show the role of the Lean accounting tools in reducing costs of (FINE) Company for Hygienic Papers . The study methodology used is the experimental method to test the impact of the Lean accounting tools on reducing costs of (FINE) Company for Hygienic Paper. Value chain has been used to show production activities in details and determine the places of loss and waste. On the other side, the company’s products are were compared with competitive products by using target cost without exceeding the maximum level of the permitted cost and looking for new methods in order to reduce production cost. This study used other methods to achieve its aims. The most prominent results that study find out are the following: using the Lean accounting tools ( value chain, target cost, and inventory reduction) affect reducing costs directly and indirectly on the long-term. The study finds out many recommendations which are: commitment in implementing the Lean accounting tools which are examined on the company and which have a direct impact on reducing costs, the spare inventory reduction, applying the value chain method which has a direct impact in reducing costs and determining the places of waste, using newer machines to increase production quantity in less time and energy, providing an ن awareness and knowledge to workers about certain methods to reduce costs, commitment in target cost tool and gathering suitable information about competitors and making the required modifications in the suitable time. Keywords : Lean accounting , Cost Reduction , Fine Company For Hygienic Papers

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