Abstract
Research one of the topics dealt with contemporary management accounting, is the subject of lean accounting, and study the possibility of application of the flow of value stream costing in the industrial companies in Iraq. The researcher discussed the concept of lean thinking the corner stone of the lean Manufacturing, and learn about the lean accounting system, which fits the lean manufacturing environment, explaining the importance of the rules, principles, practices and tools. As the definition of the value streams and their types, elements, the requirements of the application, performance indicators, and the value stream mapping. The research was adopted on the premise that " available in the manaual gas plant in the city of Kirkuk, an appropriate environment for the application of the lean accounting tools, it allows for the best use of resources, eliminating wastage and idle time, which will lead to the reduction of costs". The Applied Research is the case study of the manual gas plant in the city of Kirkuk
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