توظيف ادوات المحاسبة في ظل التصنيع الرشيق لقياس الأداء الستراتيجي

Rp-Employing Accounting Tools Under Lean Manufacturing For Measuring Strategic Performance

With the development in the business environment and technological progress and increased competition making companies before the need to use the administrative and accounting modern methods to develop their potential in the Separation between value added and non-value added activities to eliminate the last and work to achieve a balance between financial and non-financial aspects and earn customer satisfaction to enable enterprises to sustainable competition. And the research adopt the important topic focused on using lean accounting techniques to achieve a balanced strategic performance in industrial companies and the importance of research by providing a conceptual framework for lean accounting and Its technologies on the one hand and strategic performance balanced on the other hand, increasing the importance of research to identify the nature of the integration of Lean Accounting techniques and Perspectives Sustainable Balanced Scorecard Generally And show the effect of Lean Accounting techniques(Value Stream, Continuous Improvement) on the Perspectives Sustainable Balanced Scorecard Specially, as well as providing a practical framework to look through the performance evaluation before Lean and then using (Value Stream, Continuous Improvement) techniques to lean performance  and performance evaluation at other times, and resulted in several search results, including:

1. The existence of integration between the Lean Accounting techniques and perspectives of the sustainable Balanced Scorecard that expresses the vision and strategy of the company and a reflection of the application of these techniques on the sustainable Balanced Scorecard to achieve Strategic Performance Balanced that means a balance between the financial and non-financial indicators on the one hand and between the internal and external processes on the other hand, and between the perspectives of the sustainable Balanced Scorecard by a third.

2. Reflected the Use of lean techniques (value stream, continuous improvement) in a positive way on the perspectives of the sustainable Balanced Scorecard and as a result achieve strategic performance balanced sustainable, rising final score of (61.337%) before lean to (75.923%) after lean.

The main recommendations are:

1. Improve the financial and non-financial performance and strategic performance so as to achieve a balanced and sustainable through the use of Lean Accounting Techniques after the search results showed that.
2. Not neglecting modern methods and techniques and be use lean accounting techniques and sustainable Balanced Scorecard a strategic goal of companies.