Lean production management: Accounting and cost control in processing enterprises of the consumer cooperation system

Gamlet Y. Ostaev; Anna V. Tihonova; Natalia I. Rylova; Maria S. Tihonova; Alfira M. Malikova; Natalia A. Karimova; Irina N. Sokolova

Gamlet Y. Ostaev Izhevsk State Agricultural Academy, Izhevsk.
Anna V. Tihonova Russian University of Cooperation, Izhevsk Branch, Izhevsk.
Natalia I. Rylova Russian University of Cooperation, Izhevsk Branch. Department of Tourism and Business Technologies in the Socio-Cultural Sphere Udmurt State University, Izhevsk.
Maria S. Tihonova St. Petersburg Polytechnic University of Peter the Great, St. Petersburg.
Alfira M. Malikova Russian University of Cooperation, Izhevsk Branch.
Natalia A. Karimova Russian University of Cooperation, Izhevsk Branch.
Irina N. Sokolova Izhevsk State Technical University, Izhevsk.

Keywords: Lean management, milk processing, accounting.

Abstract

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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Author Biographies

Gamlet Y. Ostaev, Izhevsk State Agricultural Academy, Izhevsk.

Candidate of Economic Sciences, Associate Professor of Accounting, Finance and Audit, Izhevsk State Agricultural Academy, Izhevsk.

Anna V. Tihonova, Russian University of Cooperation, Izhevsk Branch, Izhevsk.

Candidate of Economic Sciences, Associate Professor of Economics and Managements Russian University of Cooperation, Izhevsk Branch, Izhevsk.

Natalia I. Rylova, Russian University of Cooperation, Izhevsk Branch. Department of Tourism and Business Technologies in the Socio-Cultural Sphere Udmurt State University, Izhevsk.

Candidate of Economic Sciences, Associate Professor of Economics and Managements Russian University of Cooperation, Izhevsk Branch.
Associate Professor of the Department of Tourism and Business Technologies in the Socio-Cultural Sphere Udmurt State University.

Maria S. Tihonova, St. Petersburg Polytechnic University of Peter the Great, St. Petersburg.

Master student of the St. Petersburg Polytechnic University of Peter the Great, St. Petersburg.

Alfira M. Malikova, Russian University of Cooperation, Izhevsk Branch.

Candidate of Economic Sciences, Associate Professor of Economics and Managements Russian University of Cooperation, Izhevsk Branch.

Natalia A. Karimova, Russian University of Cooperation, Izhevsk Branch.

Candidate of Psychological Sciences, Associate Professor of State and Natural Sciences Russian University of Cooperation, Izhevsk Branch.

Irina N. Sokolova, Izhevsk State Technical University, Izhevsk.

Candidate of Economic Sciences, Associate Professor of Economics and Organization Management, Izhevsk State Technical University, Izhevsk.

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