Lean Accounting: A Strategic Tool for Operational Efficiency in Industrial Environments
Abstract
In an increasingly competitive industrial context, operational efficiency has become a key factor for the sustainability of organizations. However, traditional cost accounting systems present limitations in adapting to dynamic environments focused on continuous improvement. This article explores the Lean Accounting approach as a strategic tool that aligns accounting functions with the principles of Lean thinking, enabling more agile and value-centered decision-making. Through a theoretical review and a comparative analysis between traditional and Lean accounting models, the operational benefits of adopting practices such as value stream costing, simplified report visualization, and the elimination of non-value-added accounting activities are identified. The new role of the accountant as an active agent in continuous improvement processes is highlighted, along with the challenges organizations face when implementing this approach. The results suggest that Lean Accounting not only enhances financial transparency but also boosts industrial efficiency and competitiveness from a holistic perspective.
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References
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