الفهرس 
الفصل الأول: التوجه نحو تطبيق نظام الإنتاج الخالى من الفاقديوجد فقط 14 صفحة متاحة للعرض العام
 |  | from | 98 |  |  |
| | | from | 98 | | |
المستخلص
Within the continuous developments in the business environment and the aim of many organizations to apply the new approaches of production – specially lean production – in order to satisfy their customers’ needs and achieve competitive advantage in the global market. There was parallel accounting development to keep up with the new approaches of production development, as the traditional accounting systems became unable to satisfy the managers’ needs of accurate, relevant and timely cost information that help them in making efficient and effective decisions. So, Value Stream Costing was developed in order to provide relevant, accurate and timely cost information within Lean environment.
This study aimed to clarify the concept of value stream costing and how it can be applied within lean environment to provide all data needed by the managers to apply effective control, performance evaluation and make effective, efficient decisions at timely manner. This study also aimed to apply this new costing system in the Egyptian business environment.