LEAN ACCOUNTING AND ITS IMPACT ON REDUCING PRODUCTION COSTS IN INDUSTRIAL COMPANIES: A FIELD STUDY ON INDUSTRIAL COMPANIES OPERATING IN THE STATE OF KHARTOUM/ SUDAN

Yıl 2024, , 1 - 20, 30.08.2024

Adam Abdalla Eldoom Adam

https://doi.org/10.46236/jovosst.1492599

Öz

This study aimed to demonstrate the impact of lean accounting on reducing the cost of production in industrial companies. The analytical descriptive approach has been used in this study and it also tested the basic hypothesis which was the presence of any a statistical impact of lean accounting on reducing production costs. The study has come up with several results, including the presence of an impact of lean accounting on cost reduction. The study recommended several Recommendations, including the need for industrial companies to pay attention to continuous improvement, employees, and the performance linking scheme in order to contribute to reducing costs and pricing, beside competition locally and abroad.

Anahtar Kelimeler

Lean Accounting, Cost Reduction, Industrial Companies, Khartoum

YALIN MUHASEBE VE SANAYİ ŞİRKETLERİNDE ÜRETİM MALİYETLERİNİN AZALTILMASINA ETKİSİ: SUDAN/ HARTUM EYALETİNDE FAALİYET GÖSTEREN SANAYİ FİRMALARI ÜZERİNE BİR ALAN ÇALIŞMASI

Öz

Bu çalışma, yalın muhasebenin sanayi şirketlerinde üretim maliyetlerinin azaltılmasına etkisini ortaya koymayı amaçlamıştır. Bu çalışmada analitik tanımlayıcı yaklaşım kullanılmış ve aynı zamanda yalın muhasebenin üretim maliyetlerini düşürmede istatistiksel bir etkisinin olup olmadığı temel hipotezi de test edilmiştir. Çalışma, yalın muhasebenin maliyet azaltma üzerindeki etkisinin varlığı da dahil olmak üzere çeşitli sonuçlar ortaya çıkardı. Çalışmada, sanayi şirketlerinin yurt içi ve yurt dışı rekabetin yanı sıra maliyetlerin ve fiyatlandırmanın azaltılmasına katkıda bulunmak için sürekli iyileştirmeye, çalışanlara ve performans bağlantı şemasına dikkat etmeleri gerektiği de dahil olmak üzere çeşitli öneriler sunuldu.

Anahtar Kelimeler

Yalın Muhasebe, Maliyet Azaltma, Sanayi İşletmeleri, Hartum

Kaynakça

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