Application of Lean Accounting in Garment Enterprises in Thanh Hoa Province, Vietnam

In the context of increasing pressure on costs, quality, and delivery schedules in the garment industry, the application of Lean Accounting (LA) has become an urgent requirement to enhance managerial efficiency and optimize value streams. This paper systematizes the fundamental theoretical issues of LA, clarifying the content and characteristics of value stream costing, lean product costing, decision-making support, performance evaluation, and lean reporting within a Lean manufacturing environment. The study employs literature review, analysis and synthesis, and comparative methods to examine the differences between traditional accounting and LA, combined with illustrative cases and hypothetical data tailored to the characteristics of garment enterprises. Based on an analysis of the operational practices of garment enterprises in Thanh Hoa province, the paper proposes solutions for applying LA in alignment with current production organization and management requirements, thereby contributing to enhanced competitiveness and sustainable development of enterprises.