Value Stream Baste Cost (VBC) and Their Impact on Accounting Measurement Efficiency (Applied Study)

In the light of the recent developments in the current century with the diversity of customers' desires, high demand, the era of globalization and the intensification of competition between companies to find a competitive advantage. The traditional methods have become insufficient and therefore do not fit the requirements of the current situation. Which has caused the need for the emergence of new practices and tools to support these developments. Where many companies have found out that the traditional accounting systems do not meet their demands because they can be expensive and take a long time to obtain the required results or they do not take into account the costs of wasted time. Therefore, it was necessary to use new and advanced tools that meet the desired goal that is called the value stream .Which is considered as a tool for obtaining convenient, fast information for improving the quality of the product and providing high flexibility in order to meet the requirements of customers at the lowest possible cost and to know the link and influence on the efficiency of the accounting measurement. The questionnaire method was adopted as a main tool in collecting data and information are related to the research variables and distributing them to 49 individuals are afforded on them by the positions of responsibility in the accounting work in five Iraqi industrial companies. And number of statistical methods are used for the purpose of data analysis for the answers of the research sample and test hypotheses through the help of the statistical program (SPSS). And then verifying the validity of the hypothesis from which the research was launched and depending on the results of the analysis. The research was concluded with a number of conclusions and recommendations. The most important of which was the existence of a close correlation to the value stream in raising the efficiency of accounting measurement . Where the correlation coefficient reached 0.987 and at a high confidence level of 0.99.