The application of the lean cost acccounting system in the plastic industry

The companies that uses the lean production, is not only to simplify their production. They have to csimplify the accounting system to conformity the lean transform.In the study is to explain relationship between the lean production and lean cost accounting system. By using the lean production which kindd of calculations and how the result will be reported is explained in detail. İt is given information about the lean opinion,, the lean production, the cost accounting, the value current, quality costing and the lean cost accounting to establish the lean cost accounting, and in addition to these, costing that is obtianed in the value current, has got the accounting records.In the part of the application, it is specified that the directors and workers of the company that uses the lean production, where and how wastes after the result of getting decisions in stages of production and it is located that how the company products with the minimum wasting. A sample product is selected and the costing related with the value current is eliminated, the unit cost is colculated correctly and the costing that acquired in the value current is accounted in detail.Key Words: The Lean Opinion, The Lean Production, The Lean Accounting, Value Current, Quality Costing