Valoarea informaţiilor contabile în eliminarea pierderilor şi conceptul harta comorilor

Abstract

The article discusses the topic about waste elimination which plays a key role in production performance. Waste is usually defined as anything that does not add value to the product; in other words, anything that adds cost to the product but which the customer does not pay for. Waste is therefore intimately connected to value and a good way of identifying waste is by recognizing which part of the process is actually adding value to the products.