(Employing Accounting Tools Under Lean Manufacturing For Measuring Strategic Performance)

A thesis Submitted to

The Council of the College of Administration and Economics /University of Karbala
by :-
Ali Abbas Hamza

In Partial Fulfilment for the Requirements of Master Degree in Accounting Science

Supervised by :-

Assistan .Prof. Dr. Haider Ali Almasoudi

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: