Paper describes one innovate access to the right calculation of the production performance and production costs. It offers a transparent way, how to calculate the lean indicators in the real industrial production. Traditional companies use standard costing as the primary method of production costs control process. Today’s production environment enables a vitally mechanism in the area of monitoring of real production costs, because all types of wastes are undesirable and the motivation to cost decreasing is in according to the productivity improvement, higher efficiency and respectable cost level very important. This paper presents one of the most effective tools for enterprise processes cost reduction - value stream mapping and costing. This tool enables by lean metrics to improve not only the cost structure, but the system of cost calculation as a system for higher process profitability too.
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