Systemy rachunku kosztów w lean accounting
Cost accounting of lean system

Summary/Abstract: The article presents the concept of dashboard using performance indexes for the waste disposal plants. Communities have discovered that integrated waste disposal plants can minimize costs and environmental effects and maximize recovery and conservation of energy and materials. Some waste cannot be successfully recycled, composed and converted to energy. In addition, some waste will always need to be landfilled. Four primary waste performance management paths are: recycling, composting, waste-to-energy, land disposal. Depending on the scope and complexity of waste performance management program, cost centers have been established for any or all of the following: collection, waste transfer stations, waste transport, waste management facilities, support services and prepare the performance measurement system with indexes, including key performance indexes (KPI).The lean accounting system differs from traditional accounting. Traditional accounting system is focused on calculation of product costs. Lean accounting represents quite a different approach. The paper shows the main aspects of lean management cost accounting focusing on creating value for the customer. The article discusses three main types of cost accounting of lean enterprise: target costing, kaizen costing and value stream costing and the integration between them.

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