Home  Journals  Economic Analysis: Theory and Practice  2(305) - 2013 January

Development of methods of cost accounting and reporting format of income statement as part of lean manufacturing

Available online: 25 January 2013

Subject Heading: Management accounting

JEL Classification: 

The article is devoted to the research of cost-accounting and management reporting methods. The failure of traditional methods of managerial cost accounting is justified. A method of cost accounting value streams is offered. A new format of management of the profit and loss account is recommended.

Keywords: lean production, standard-costing, lean accounting, lean cost management, value-stream costing, SC, VSC, reporting, profit and loss, income statement, ABC, activity-based costing, accounts, costs, profits

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ISSN 2311-8725 (Online)
ISSN 2073-039X (Print)

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