Pomiar i komunikowanie dokonań w ciągłym doskonaleniu procesów przedsiębiorstwa

Abstract

The paper outlines the characteristic features of the lean enterprise and explains the aim, ba- sic principles and methods of lean accounting in the area of management accounting. It is necessary to devote more attention to this new accounting approach in the literature of the subject because lean accounting is being increasingly used in companies in Poland, particularly in global firms’ divisions located in our country. The paper discusses in more detail the performance measurement system, forms of communication and frequency of measurements, and their integration with the strategic financial goal and customer orientation.