Lean production management: Accounting and cost control in processing enterprises of the consumer cooperation system
Lean production and management in the system of consumer cooperation remains one of the most difficult problems both in general in all areas of production and in milk processing. A modern solution to this problem, increasing the efficiency of production, improving its quality and reducing cost is the basis of principles and tools that are reflected in the lean manufacturing system. Lean management is possible on the basis of optimal cost accounting and management of dairy production, by reducing losses on waiting, overproduction, transportation, unnecessary processing steps, unnecessary movements, production with broken technology, defective packaging, unnecessary stocks - by regulating business processes and mobilizing internal reserves in the activities of processing enterprises of the consumer cooperation system. The subject of the study is managerial activity in the lean production and processing of milk in enterprises of the consumer cooperation system. The aim of the study is the introduction of advanced and necessary methods of accounting and management of milk production in the enterprises of the consumer cooperation system. In accordance with this goal, the main task was determined: to develop recommendations for improving the accounting and management methods to reduce all kinds of costs and increase the productivity of dairy production. Performance management is an important financial and economic indicator of production in the system of consumer cooperation. This paper analyzes various aspects of lean manufacturing, accounting, control and management, taking into account the technological features and business processes of the consumer cooperation system. It is concluded that for the efficiency of the accounting process in the lean management system of a milk processing enterprise, it is necessary to build a system of accounting and control support, which will allow for detailed accounting of production costs for all objects of accounting and control.
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