الفهرس 
English cover
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Abstract
Literature search has been undertaken in order to understand the appropriate lean tools that need to be applied to lean manufacturing organizations.Data from Printed Circuit Boards (PCB) organization has been used to calculate average value stream cost and specific product unit cost. It was concluded that traditional cost management information system conflicts with the implementation of lean manufacturing. TCMIS was developed to support mass production organizations so It is not suitable for lean manufacturers as it drives behaviors that are harmful to lean thinking. In addition, it was concluded that the maintenance and use of TCMIS requires complex and wasteful processes that are out of place in a lean organization. Consequently, a new approach to costing and accounting is required to reflect the changes introduced by lean manufacturing. Due to the lack of consensus as to what type of CMIS is appropriate in a lean environment, a framework was suggested. This framework integrates elimination of non-value added transactions, Value Stream Costing and Features and characteristics Costing in a lean environment. It has the objective of minimizing cost and computing accurate product unit cost in order to assist lean manufacturing organizations to enhance their competitive position. The framework is developed to provide solution to the problems caused by traditional cost management information system in lean environment.