Thesis (Ph.D.) - Cairo University - Faculty of Commerce - Department of Accounting

The objective of this research is to develop a framework for cost measurement methods and elimination of non value added accounting procedures in light of developments in manufacturing environment from mass to lean production. Traditional cost management information system fails to assess the operational improvements in the shop floor and there is a need for new cost management methods. This research presents cost measurement and reduction in organizations adopting lean manufacturing in two aspects: The elimination of non-value added activities for simplification of cost management information system and accurate cost measurement using value stream costing and features & characteristics costing methods which intend to focus on the operational improvements achieved in organizations that are starting a maturity path towards lean manufacturing

Issued also as CD