Business in modern business conditions requires a continuous process of improvement and investment in all activities in the company. In order to survive on the market, resist the challenges of competition, but also the demands of customers, companies are constantly innovating the production process in an effort to improve all the company's activities. One of the production systems that proved to be suitable for continuous improvement and improvement of the production process is Lean production system. It represents the way companies react to the challenges of the present and the future. The Lean production system offers a variety of instruments, and for their implementation and application, managers are at all levels of responsibility and responsibility. Bearing this in mind, it can be said that the Lean production system is part of the management accounting. In addition, it represents a complete philosophy of thinking and action, which results in significant results by adequate application. The condition and the assumption that this management philosophy will lead to proper effectiveness and efficiency and enable them to continually improve in the function of maximizing profits is the authorization of employees to engage in the process of continuous improvement and decision-making. Lean is based on certain principles and philosophies, including customer value, value flow mapping, continuous flow, system requirements, and continuous improvements. Lean focuses on the added value. Lean's principle is a continuous search for perfection, perfection in production and business cooperation, with complete elimination of losses. Companies that implement the Lean Concept are constantly looking for ways to continually improve their efficiency, reduce costs and improve the quality of their products.
Industry 4.0 and Decision Making