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  • 标题:Aspects Regarding the Application of Lean Accounting in Taking the Managerial Decisions
  • 本地全文:下载
  • 作者:Ofileanu Dimi
  • 期刊名称:Ovidius University Annals: Economic Sciences Series
  • 电子版ISSN:2393-3127
  • 出版年度:2015
  • 卷号:15
  • 期号:1
  • 语种:English
  • 出版社:Ovidius University Press
  • 摘要:The managerial decisions must be taken based on clear, concrete and usable information. The managerial activity involves correct and timely decision-making, this is only if the information based on which the managers act reflects the real activity of the company. This kind of information is provided by Lean Accounting, whose implementation within the company will increase the quality of the managerial decision. The article presents, in a comparative way, some situations where are emphasized the advantages of using Lean Accounting as basis for making decisions that lead to profit growth.
  • 关键词:Lean Accounting;Value Stream Costs;Managerial Decisions
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