Once the Lean philosophy is developed and implemented to all levels in a company, a new accounting system appears: Lean accounting. Value Stream Cost Analysis is the main and the most powerful instrument of Lean accounting. Because of the fact that VSCA allows us to identify the company’s performance at the proper time, we can rapidly intervene to make the adjustments needed. The Romanian footwear industry is competitive worldwide (14th place in the top of exporters), but in order to improve, it has to rapidly react to clients’ expectations. In the case where the companies have a production system based on Lean philosophy, the implementation of VSCA does nothing but improve the obtained results. This article presents a case study of VSCA application in footwear industry.
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