graduate student
The main purpose of this study is an analytical proof of the effect of the extended principles of lean manufacturing of economic products on the economic efficiency of industrial companies. To achieve this goal, the following tasks were performed: the tendency to increase the share of value-added operations was investigated, the analysis of existing cost accounting methods was carried out, it was proposed to consider the cost structure depending on the type of operation. The object of research is modern industrial enterprises using the concept of lean manufacturing and its analogues. The subject of the study is the effect of the extended principles of lean manufacturing in the creation of economic products. Methods of abstraction and comparative analysis were used to study the impact of the extended principles of lean manufacturing. In addition, methods of analysis and synthesis were used to study the existing methods of cost accounting. The historical method was also used in the work to analyze stable trends in the development of industry. Based on empirical data, there is a tendency to increase the share of operations that add value to the final product. It was found that non-value-added operations account for 84% of the cost of an economic product, which confirms the need to apply the expanded concept of lean manufacturing in modern realities, as it will significantly reduce this share by eliminating material and especially information losses. As a result of the study of existing methods of cost accounting, it is proposed to consider the cost of any economic product structurally consisting of material and information components for operations that add and do not add value to the final product. As a result of the conducted research, the influence of the expanded principles lean manufacturing of economic products on the economic efficiency of modern industrial enterprises was analytically proved and the expediency of applying the proposed concept of lean manufacturing was confirmed.
economic efficiency, extended principles of lean manufacturing, losses
1. Schmidt B. et al. Mastering Disruptive Change in Manufacturing: The next productivity frontier // A.T. Kearney. 2015. P. 4 [Elektronnyy resurs]. - Rezhim dostupa: https://www.es.kearney.com/en/operations-performance-transformation/article?/a/the-next-productivity-frontier (data obrascheniya 11.06.2022).
2. Bhatia N., Drew J. Applying lean production to the public sector // McKinsey. 2006. P. 1-6 [Elektronnyy resurs]. - Rezhim dostupa: https://www.mckinsey.com/industries/public-and-social-sector/our-insights/applying-lean-production-to-the-public-sector (data obrascheniya 11.06.2022).
3. Colotla I. et al. Lean in a Downturn: Six Actions to Take Now // Bost. Consult. Gr. 2009. P. 6.
4. Korkina S.V., Zhebanov A.V. K voprosu o processe integracii metodov «berezhlivogo proizvodstva» na predpriyatiyah vagonnogo kompleksa // Nauka i obrazovanie transportu. 2020. P. 57-61.
5. Volkova S.V., Gubarev A.V. Problemy vnedreniya koncepcii berezhlivogo proizvodstva v trubnoy promyshlennosti i puti ih resheniya // Sovremennye naukoemkie tehnologii. 2018. № 10. P. 27-31.
6. Patrushev V.S. Analiz vnedreniya instrumentov koncepcii berezhlivogo proizvodstva na primere deyatel'nosti predpriyatiya AO «Sorbent» // Vestnik PNIPU. Social'no-ekonomicheskie nauki. 2021. № 1. P. 209-229. DOI:https://doi.org/10.15593/2224-9354/2021.1.16.
7. Lozgacheva T.M., Tabekina O.A., Fedotova O.V. Agile i nauchnaya organizaciya truda: praktika primeneniya gibkih metodov v Rossii // Uchenye zapiski Krymskogo federal'nogo universiteta imeni V.I. Vernadskogo. Ekonomika i upravlenie. 2019. Vol. 5, № 71. P. 48-59.
8. Kusakbaeva G.M. Metod ABC v sisteme berezhlivogo proizvodstva // Fundamental'nye i prikladnye issledovaniya problemy i rezul'taty. 2013. Vol. 4. P. 265-271.
9. Voronova E.Yu. Uchet zatrat : funkcional'nyy i tradicionnyy podhody // Auditor. 2007. Vol. 12. P. 1-4.
10. Danilova G.M., Kislova E.G. The Evolution of ABC Costing // Youth Sci. Forum J. 2020. Vol. 1, № 5. P. 33-38.
11. Panakhov A.U., Babkova E.G. The Integration of Management Accounting Techniques in the Functional-based Costing System // Accounting. Anal. Audit. 2019. Vol. 6, № 4. P. 42-52. DOI: https://doi.org/10.26794/2408-9303-2019-6-4-42-52.
12. Evseeva M.V., Tkachenko I.N. Nematerial'nye aktivy vysokotehnologichnyh kompaniy: stoimostnoy podhod // Strategicheskie prioritety i drayvery razvitiya predpriyatiya. Ekaterinburg: Ural. gos. ekon. un-ta, 2019. P. 68-78.
13. Imai M. Kaydzen: Klyuch k uspehu yaponskih kompaniy. Moskva: Al'pina Pablisher, 2020. 274 p.
14. Ohno T. Toyota Production System: Beyond Large-Scale Production. Portland: Productivity Press, 1988. 152 p.
15. Liker J.K. The Toyota Way: 14 Management Principles From the World’s Greatest Manufacturer. McGraw-Hill, 2003. 319 p.
