Imad A.S. Almashkor
This study aimed to investigate the impact of integration between throughput accounting and lean accounting on cost reduction in industrial companies by obtaining data from a sample of Saudi companies. A set of modern accounting systems have emerged that contribute to providing accurate information to management and help reduce unit cost while increasing production efficiency represented by both lean accounting and throughput accounting. A quantitative methodology was adopted for the purpose of achieving the research objectives, where a questionnaire with closed ended questions has been distributed online among a sample of (100) managers and accountants in Saudi industrial companies. The collected responses were analyzed by SPSS 23 and the results showed the importance of using throughput accounting and lean accounting in Saudi industrial companies, Moreover, the study concluded that there is a statistically significant, positive and strong correlation between the integration of lean accounting and throughput accounting and cost reduction in Saudi industrial companies, and that these two systems are complementary in their ability to reduce costs. The researcher recommends the necessity of using throughput accounting in conjunction with lean accounting in Saudi industrial companies in a way that leads to the optimal use of the establishment’s resources and thus reducing costs