Szczupła rachunkowość zarządcza - zalecany standard czy dedykowane rozwiązanie?

Abstract

The aim of the article is to discuss the field of application of lean management account­ing, in comparison to the nature of business strategy. The authors have related their deliberations to three types of strategies corresponding to the key factors of competitive advantage: operational excellence, product leadership and customer intimacy. Based on above factors has been made analysis of management requirements in comparison to information required from the management accounting system. It has been shown that lean management accounting and its calculation methods are best adapted to the contingencies of operational excellence strategy.

Keywords

• accounting management
• lean accounting management
• strategy