A lecturer from Collage of Administration and Economics /Kerbala University has published a scientific study for
Use the value stream tool to rationalize and control costs
Wraith scientific journal -Iraq
Salah Mahdi Jawad Kadim

The research aims to study the importance of applying lean accounting technique, including the most important tools it includes (value stream) in  rationalization and cost control , as well as reducing the loss and waste in the resources, meeting customer requirements, and trying to apply it  of the factory of the Southern Company for Southern Cement represented by the Kufa Cement Factory (research sample) . To achieve this goal, the researchers relied on the application of lean accounting tools on the factory data obtained by the result of field coexistence and access to the factory records of the research sample.

The researcher reached several conclusions, the most important of which is that the research sample represented by the Kufa Cement Factory is far from the concept of lean accounting, including the important tools and what it reflects in its application of the role of rationalization and cost control, including this concept of multiple meanings, in addition to not paying enough attention to achieve the satisfaction of the customer who It is one of the important newly targeted ingredients, because the customer has become one of the main pillars of economic units and the basis of its survival in the market.