RAČUNOVODSTVENI ASPEKT MJERENJA PERFORMANSI U LEAN PROIZVODNOM OKRUŽENJU
ACCOUNTING ASPECTS OF MEASURING PERFORMANCE IN LEAN MANUFACTURING ENVIRONMENT

Summary/Abstract: The use of traditional accounting control and measurement systems in lean business environment represents the most dangerous risk for the company because business decisions are often based on wrong conclusions while, on the other hand, Lean Accounting, i.e. Value Stream Accounting provides a valid and reliable basis for decision making. Namely, placing an emphasis on lean accounting measurement system, the paper shows that this different performance measurement and observation system highlights the continued and timely presentation of visual realization. Presenting accurate and clear, not laundered results (at the level of the work cell and at the value stream level), it creates accurate and reliable basis for the improvement of efficiency and effectiveness throughout the entire products flow process within the company. By eliminating what is unnecessary and superfluous, raising the level of cooperation, trust and responsibility of all employees to the highest level possible, lean performance measurement system becomes a motivational „weapon'' that allows focusing on the fundamental principle of lean business methods - the continuous improvement of business in a very modern, dynamic, highly volatile and highly competitive business environment, in order to create customer value and, consequently, value for the enterprise itself.

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