| Autor: Irena Sobańska | 481 |
Strony: 481-490
pełen tekst
ACCOUNTING IN MANAGING A LEAN ENTERPRISE
Summary
An increasing number of companies in Poland and in the world are adopting lean principles in managing an enterprise. To be able to assess the results of their application it is necessary to implement in organizations the principles and methods of lean accounting. Polish management accounting literature has very few publications addressing issues in the development of this new management accounting approach. This paper reviews lean management principles and methods as well as the principles and instruments of lean accounting used in companies across the world. It also examines the changes in organizational boundaries of accounting systems in lean enterprises which are taking place as a result of adoption of lean approach to processes, including the accounting process.
pełen tekstACCOUNTING IN MANAGING A LEAN ENTERPRISE
Summary
An increasing number of companies in Poland and in the world are adopting lean principles in managing an enterprise. To be able to assess the results of their application it is necessary to implement in organizations the principles and methods of lean accounting. Polish management accounting literature has very few publications addressing issues in the development of this new management accounting approach. This paper reviews lean management principles and methods as well as the principles and instruments of lean accounting used in companies across the world. It also examines the changes in organizational boundaries of accounting systems in lean enterprises which are taking place as a result of adoption of lean approach to processes, including the accounting process.