Lean računovodstvo u funkciji jačanja informacione podrške preduzeća
Lean accounting in the function of strengthening information support for companies

Summary/Abstract: One way to improve a company’s competitive position in a changing business environment is to apply a lean business concept. The Lean concept requires a change in the way business is organized. Successful performance of the most important management activities of the company applying the new business concept requires adequate information support. Companies in their transformation journey may initially apply traditional costing systems. However, the financial benefits achieved by applying the lean concept will not be adequately reflected. The Lean business environment requires information support that will best demonstrate the financial benefits of implementing the new concept. Accounting successfully responds to the challenge of providing appropriate information support to the management of companies applying the lean concept by designing cost stream and lean accounting. The paper aims to point out the advantages and ease of applying lean accounting and value stream costing in a company in the context of providing adequate information support to perform managerial activities. Easier, more accurate and more reliable retrieval of information to perform key company management activities is a basic feature of lean accounting.

• Details
• Contents