The role of agile accounting in reducing costs

An exploratory study of the opinions of a sample of specialists in a group of industrial companies in the province of Sulaymaniya

Abstract

In the contemporary era of rapid change and development, industrial sector worldwide has witnessed numerous changes and developments on the local and international levels. These circumstances obligated the corporations to follow new approaches and strategies that would assist them in well managing their available resources. A proper management of resources could help in reducing the level of waist and in turn leads to minimize the cost of production which could then enhance firm performance, so lean accounting is regarded as The modern approaches through which the companies can improve its performance. The current research aims to clarify the concept, tools and requirements of the conducting to lean accounting, so that industrial companies in the Kurdistan Region/ Iraq can benefit from them. The questionnaire was used as a tool to collect the data and was distributed on a sample of some Industrial companies in the Sulaimaniah city (four companies) with number (90) person, several tests was conducted to the questionnaire in order to verify its validity, reliability such as (Cronbach's alpha), using the SPSS program.  The result of the research indicated that application of lean accounting contributed to simplify accounting procedure and removing some systems for indirect industrial cost loading, and providing information described as more appropriate and realistic for decision makers. The research recommended to increase interest in modern costs accounting and management techniques, and that serves the work of companies in the Kurdistan Region, one of these technologies is the stream of value, continuous improvement and target costing for the successes of these technologies in the international companies, which can be used to develop the work of these companies.