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Possibilities Of Organizing The Romanian Management Accounting For A Company Which Applies Lean Accounting

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  • OFILEANU DIMI

    (1 DECEMBRIE 1918 UNIVERSITY OF ALBA IULIA, ROMANIA)

Abstract

The article presents a way of organizing the management accounting and the calculation of costs for the companies whose management is based on Lean thinking. It is presented an adaptation of the Romanian General Chart of Accounts to the specifics of Lean accounting but also the mode of operation of accounts used in illustrating the economic-financial operations. Also, the article presents the methodological stages regarding the management accounting and the calculation of costs within a company that uses Lean accounting.

Suggested Citation

  • Ofileanu Dimi, 2015. "Possibilities Of Organizing The Romanian Management Accounting For A Company Which Applies Lean Accounting," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 6, pages 452-456, December.
    • Handle: RePEc:cbu:jrnlec:y:2015:v:6special:p:452-456
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    References listed on IDEAS

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    1. Dimi OFILEANU, 2015. "Lean Accounting – By When In Romania?," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 9, pages 63-70, December.
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