FORMATION OF MODERN SYSTEMS OF MANAGERIAL ACCOUNTING VIA USING THE CONCEPT OF LEAN MANUFACTURING
Journal Title: Науковий вісник Ужгородського національного університету. Серія: Міжнародні економічні відносини та світове господарство - Year 2018, Vol 22, Issue 3
Abstract
The article investigates the influence of the introduction of the concept of lean manufacturing on the transformation of managerial accounting systems. The importance of the role of lean accounting as an instrument of analysis and implementation of the concept of economical production is substantiated. The model of lean managerial accounting is formed. It allows to accumulate multidisciplinary information in order to provide effective management of a production enterprise in conditions of continuous improvement of activity. Its main components are characterized. The directions of control of indicators of economical production are singled out.
Authors and Affiliations
D. М. Sych
Keywords
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- EP ID EP673214
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