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[[Lean accounting]] methods have been developed in recent years to provide relevant and thorough accounting, control, and measurement systems without the complex and highly wasteful methods of ABC. Lean Accounting takes an opposite direction from ABC by working to eliminate cost allocations rather than find complicated methods of allocation.
While lean accounting is primarily used within [[lean manufacturing]], the approach has proven useful in many other areas including healthcare, construction, financial services,
==Prevalence==
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