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Using Lean Accounting in Simplifying and Modifying Financial Reports (Focus on Value Stream): A practical Study in AL- Hayat Soft Drinks and Mineral Water Company
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With the advent of the globalization, the rapid development in technology and the intensity of competition companies attemptto maintain competition advantages and retain customers. The traditional methods in managerial accounting become irrelevance to achieve the objectives of these companies especially with the rapid changes in modern manufacturing environment .Thus there is a need to new tools in accounting such as lean accounting, which is considered as a costing method that support creating value for the customer by costing the entire value stream, eliminating waste in the accounting process, reduced lead time, improved quality, lowered time delivery and increased available capacity. Using value stream focuses not only on the waste  but also determining the sources of waste in value stream. So business manufacturing waste that occurs in the process can be easily identified. Thus the objective of the research is to bring out the concept, principles, tools and objectives of lean accounting and to discuss the issue of lean accounting as a replacement of the traditional accounting systems for cost accounting, management accounting and external financial reports. Also one of the objectives of the research is to show the procedures applied in the sample company :AL-Hayat soft drinks & Mineral Water Company. The research depends on two aspects :The  Theoretical aspect which depends on references such as: books, researches ,internet and the practical aspect depends on the important formal documents of the company. This research has reached asset of conclusions of the most important:

1-Standard costing, absorption costing, activity based costing and other traditional cost accounting do not fit in with a lean accounting system because of the complexity in accounting processes of traditional systems and a high cost incurred. Just as stated in the first hypothesis of the alternative hypothesis H1.

2-Time saved over traditional manufacturing by using lean accounting in comparison with traditional manufacturing process in the sample company is 1593.2 minutes (2683.2 min-1090 min), so the company can use this available time to produce 318.64 (50 packs) or 1593.2minutes/ 5 minutes (1+1+1+1+1).just as stated in the third hypothesis of the alternative hypothesis H1.

3-The redundant number of employees in the manufacturing process in the sample company is 7 employees, the average monthly salaries of the employees in the manufacturing process is $ 676 so the company can save $4732 ($676 x7 employees) ,then we can deduce that implementing the value stream structure does not require an increase in the number of people needed but on the contrary it reduces the demand for people. Just as stated in the third hypothesis of the alternative hypothesis H1.

4-Financial and non-financial information in the box scorecard of the sample company tell managers how well they doing and help them as planning ,control and future decision making tools about the whole activities (operational, capacity, financial) of the company. Just as stated in the second hypothesis of the alternative hypothesis H1.

The most important recommendations that emerged from the research are summarized as follows:

  1. Conversions from traditional accounting to lean manufacturing and lean accounting requires publishing concepts of lean accounting among employees and educate them by organizing training courses about the modern techniques of managerial accounting and requirements to apply and implement lean manufacturing.

2-The sample company has to re-arrange the manufacturing processes for the purpose of achieving the optimum flow of operations.

3-The sample company has to reconsider the number of employees working in the manufacturing processes.

4-The sample company has to take advantage of preparing income statement according to value stream costing,and preparing box score card that contains financial and non-financial information in three dimensions.

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Publication Date
Sun Jun 02 2019
Journal Name
Journal Of The College Of Languages (jcl)
Religious Discourse of Biblical Intertextuality in Abraham Regelson Works: Selected Samples from the Collection "House of Brightness": הנאום הדתי של האינטרטקסטואליות התנ''כית ביצירותיו של אברהם רגלסון סיפורים נבחרים מקובץ "בית הניצוץ"
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This research display a selected sample of Regelson's texts, there were interrelations and interactions unfolded so as to show his creativity in the employment of religious texts. In the story "In the Youth of Moses", he inter-texted the episode of the Prophet Moses from the Torah, the Source of legislation, to signify a legislative issue needed by the community. As for the story of "Samson, One of the Falling", he originated the character of The Judge Samson by alluding to the Book of the Judges, which is the Book which reminded of the defeat and slavery of the Palestinians by a Jewish leader, as is related in Jewish religious texts. Further, and the story of "And Haman Said", he chose the story of the Queen Esther from the Book of Esth

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Publication Date
Thu Apr 01 2021
Journal Name
Chaos, Solitons & Fractals
Modeling and analysis of an <mml:math xmlns:mml="http://www.w3.org/1998/Math/MathML" altimg="si7.svg"><mml:mrow><mml:mi>S</mml:mi><mml:msub><mml:mi>I</mml:mi><mml:mn>1</mml:mn></mml:msub><mml:msub><mml:mi>I</mml:mi><mml:mn>2</mml:mn></mml:msub><mml:mi>R</mml:mi></mml:mrow></mml:math> epidemic model with nonlinear incidence and general recovery functions of <mml:math xmlns:mml="http://www.w3.org/1998/Math/MathML" altimg="si8.svg"><mml:msub><mml:mi>I</mml:mi><mml:mn>1</mml:mn></mml:msub></mml:math>
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Publication Date
Sat Sep 01 2018
Journal Name
Polyhedron
Novel dichloro (bis {2-[1-(4-methylphenyl)-1H-1, 2, 3-triazol-4-yl-κN3] pyridine-κN}) metal (II) coordination compounds of seven transition metals (Mn, Fe, Co, Ni, Cu, Zn and Cd)
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Publication Date
Wed May 01 2024
Journal Name
Journal Of Physics: Conference Series
Analyze the Structure and Electrical Properties of PbBr<sub>2</sub> Ca<sub>1.9</sub>Sb<sub>0.1</sub>Cu<sub>3</sub>O<sub>8+</sub> <sub>δ</sub> Superconducting Gamma Irradiation
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The purpose of the current work was to evaluate the effect of Radiation of Gamma on the superconducting characteristics of the compound PbBr2Ca1.9Sb0.1Cu3O8+δ utilizing a 137Cs source at doses of 10, 15, and 20MRad. Solid state reaction technology was used to prepare the samples. Before and after irradiation, X-ray diffraction (XRD) and superconductor properties were examined. Results indicated that the tetragonal structure of our chemical corresponds to the Pb-1223 phase with an increase in the ratio c/a as a result of gamma irradiation. (Tc (onset) ) and on set temperature Tc (offset)) were also dropping from 113 to the 85.6 K and 129.5 to 97 K, respectively, for a transition temperatu

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Publication Date
Mon Dec 01 2014
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The Impact of Applying the Percentage of Complete Method or the Complete Contract One on the Taxation of the Long – Term Construction Contracts: بحث تطبيقي في الهيئة العامة للضرائب – قسم الشركات
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The research aims to shed light on the amount of proceeds annual tax for each of the way the contract total and percentage of completion method - see which is better - as well as the current problems arising from the application method of the contract in full in settling accounts tax - to identify problems - related to postpone settling accounts tax in accordance with the way the contract fully and determine the advantages and disadvantages of each of the methods through practical application , and then use the results as inputs to help in the decision to confirm the continuation of the GCT using a full decade in settling accounts tax for long-term construction contracts or forgo them.

Were the result of research the existence of

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Publication Date
Mon Jun 28 2021
Journal Name
Journal Of The College Of Education For Women
The Sources of Organizational Power Prevailing among Academic Leaders at University of Tabuk and its Relationship to Institutional Creativity from the Viewpoint of Faculty Members: شروق بنت عبد الخالق الأسمري , علي بن حسن القرني
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This study aims to examine the sources of organizational power prevailing among the academic leaders at the University of Tabuk from the faculty members’ viewpoint. The purposes behind such an aim are: to reveal the level of administrative and technical institutional creativity, the nature of the relationship between the reality of organizational power and the level of institutional creativity, and to disclose statistically the significant differences between the averages of faculty members’ responses attributed to the demographic variables (gender,  years of experience, academic degree). The study used the descriptive approach, both survey and correlational. A questionnaire was used to collect data from a simple random sample o

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Publication Date
Wed Oct 11 2023
Journal Name
Journal Of Educational And Psychological Researches
The Degree to which Arabic Language Teachers at the Secondary Stage Possess the Teaching Competencies Necessary to Develop the Literary Appreciation Skills of Their Students from the Point of View of Educational Leaders in Bisha Governorate
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This study aims to identify the degree of Arabic language teachers at the secondary stage possessing the teaching competencies necessary to develop the skills of literary savor among their students from the perception of educational leaders in Bisha Province. To achieve the objectives of the study, the descriptive approach was used by adopting a comprehensive survey method. The study sample consisted of (48) school principals and Arabic language supervisors in Bisha Province who supervise the teaching of Arabic language at the secondary level in Bisha Province. The necessary data was collected using a questionnaire. The results of the study revealed that the evaluation of the study sample for the degree to which Arabic language teachers

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Publication Date
Thu Dec 28 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Synthesis and Characterization of some Metal Complexes with (3Z ,5Z, 8Z)-2-azido-8-[azido(3Z,5Z)-2-azido-2,6bis(azidocarbonyl)-8,9-dihydro-2H-1,7-dioxa-3,4,5triazonine-9-yl]methyl]-9-[(1-azido-1-hydroxy)methyl]-2H1,7-dioxa-3,4,5-triazonine – 2,6 – dica
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  The reaction of LAs-Cl8 : [ (2,2- (1-(3,4-bis(carboxylicdichloromethoxy)-5-oxo-2,5dihydrofuran-2-yl)ethane – 1,2-diyl)bis(2,2-dichloroacetic acid)]with sodium azide in ethanol with drops of distilled water has been investigated . The new product L-AZ :(3Z ,5Z,8Z)-2azido-8-[azido(3Z,5Z)-2-azido-2,6-bis(azidocarbonyl)-8,9-dihydro-2H-1,7-dioxa-3,4,5triazonine-9-yl]methyl]-9-[(1-azido-1-hydroxy)methyl]-2H-1,7-dioxa-3,4,5-triazonine – 2,6 – dicarbonylazide was isolated and characterized by elemental analysis (C.H.N) , 1H-NMR , Mass spectrum and Fourier transform infrared spectrophotometer (FT-IR) . The reaction of the L-AZ withM+n: [ ( VO(II) , Cr(III)  ,Mn(II) , Co(II) , Ni(II) , Cu(II) , Zn(II) , Cd(II) and

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Publication Date
Tue Jul 20 2021
Journal Name
Materials Science Forum
Red Laser Irradiation Effect on the Structural Properties of MawsoniteCu&lt;sub&gt;6&lt;/sub&gt;Fe&lt;sub&gt;2&lt;/sub&gt;SnS&lt;sub&gt;8&lt;/sub&gt; [CFTS] Thin Films Deposited via Semi-Computerized Spray Pyrolysis Technique
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The existing investigation explains the consequence of irradiation of violet laser on the structure properties of MawsoniteCu6Fe2SnS8 [CFTS] thin films. The film was equipped by the utilization of semi-computerized spray pyrolysis technique (SCSPT), it is the first time that this technique is used in the preparation and irradiation using a laser. when the received films were processed by continuous red laser (700 nm) with power (>1000mW) for different laser irradiation time using different number of times a laser scan (0, 6, 9, 12, 15 and 18 times) with total irradiation time (0,30,45,60,75,90 min) respectively at room temperature.. The XRD diffraction gave polycrysta

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Publication Date
Wed Jan 11 2017
Journal Name
Journal: Ibn Al-haitham Journal For Pure And Applied Sciences
Synthesis and Characterization of some Metal Complexes with (3Z ,5Z, 8Z)-2-azido-8-[azido(3Z,5Z)-2-azido-2,6- bis(azidocarbonyl)-8,9-dihydro-2H-1,7-dioxa-3,4,5- triazonine-9-yl]methyl]-9-[(1-azido-1-hydroxy)methyl]-2H1,7-dioxa-3,4,5-triazonine – 2,6 – dicarbonylazide(L-AZ) .
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The reaction of LAs-Cl8 : [ (2,2- (1-(3,4-bis(carboxylicdichloromethoxy)-5-oxo-2,5- dihydrofuran-2-yl)ethane – 1,2-diyl)bis(2,2-dichloroacetic acid)]with sodium azide in ethanol with drops of distilled water has been investigated . The new product L-AZ :(3Z ,5Z,8Z)-2- azido-8-[azido(3Z,5Z)-2-azido-2,6-bis(azidocarbonyl)-8,9-dihydro-2H-1,7-dioxa-3,4,5- triazonine-9-yl]methyl]-9-[(1-azido-1-hydroxy)methyl]-2H-1,7-dioxa-3,4,5-triazonine – 2,6 – dicarbonylazide was isolated and characterized by elemental analysis (C.H.N) , 1H-NMR , Mass spectrum and Fourier transform infrared spectrophotometer (FT-IR) . The reaction of the L-AZ withM+n: [ ( VO(II) , Cr(III) ,Mn(II) , Co(II) , Ni(II) , Cu(II) , Zn(II) , Cd(II) and Hg(II)] has been i

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