Развитие управленческого учета на основе принципов технологии «Бережливого производства»

Abstract

В условиях цифровизации эффективность хозяйственного механизма зависит от внедрения и развития объединенной системы управления предприятием, в которой важное место занимает подсистема управления затратами. Для российских компаний исследование принципов и методов эффективного управления затратами принимает чрезвычайную актуальность.

In the context of digitalization, the efficiency of the economic mechanism depends on the implementation and development of an integrated enterprise management system, in which the cost management subsystem occupies an important place. For Russian companies, the study of the principles and methods of effective cost management is of extreme relevance. The share of the main types of resources spent on production globally affects production efficiency, profit margins and the level of profitability of the enterprise. Experience shows that in practice, cost reduction in business can be achieved based on the principles of lean manufacturing technology. The article proposes the author’s model of management cost accounting based on the principles of “lean production”, as a result of which the losses associated with excessive transportation and processing of parts in an industrial enterprise are significantly reduced, which allows you to automate the accounting process and avoid unreasonable costs, as well as improve the flow of creation value for clients.