VALUE STREAM COST ANALYSIS IN THE ROMANIAN FOOTWEAR INDUSTRY

Once the Lean philosophy is developed and implemented to all levels in a company, a new accounting system appears: Lean accounting. Value Stream Cost Analysis is the main and the most powerful instrument of Lean accounting. Because of the fact that VSCA allows us to identify the company’s performanc...

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Bibliographic Details
Main Author: Dimi OFILEANU
Format: Article
Language:English
Published: Romanian Foundation for Business Intelligence 2015-06-01
Series:SEA: Practical Application of Science
Subjects:
Online Access: http://seaopenresearch.eu/Journals/articles/SPAS_8_6.pdf