Role of Lean Accounting in Reduction Production Costs in Jordanian Manufacturing Corporation

Abstract

This study is created to identify the role of lean accounting in the reduction of production costs in Jordanian Manufacturing Corporation. To achieve the purposes of the study, the researchers develop a questionnaire consists of (72) items. The population of the study includes of managers of financial departments, workers in the department of human resources and information technology, and workers in the fields of sales, marketing and procurement. The questionnaire has been examined (56) Jordanian manufacturing corporations. The researchers in this work sent a random sample of the questionnaire for all components, which the total of questioners were (280) with average of (5) questionnaires for each company. A total of (242) questionnaires were retrieved, which (227) of them with percentage of 81% were capable of analyzing. On the other hand, (15) questionnaires incapable of analyzing because was uncompleted by the examiners. We can summarize the findings of the study in the following points; first, the most important one is the existence the role of adoption lean accounting in the reduction of production costs in Jordanian Manufacturing Corporation. The study concluded with some recommendations such as the activate the use of the value principle of Lean accounting was more high to eliminate waste and loss, and also to achieve maximum benefits for the company by finding solutions to the problems and obstacles that face the production process.

Kaywords: Lean Accounting, Manufacturing Company, Jordan