LEAN ACCOUNTING: AN ORGANIZATIONAL ASPECT
Journal Title: Проблеми системного підходу в економіці - Year 2017, Vol 4, Issue 60
Abstract
The necessity of improving accounting on the basis of using the concept of lean production is substantiated. The barriers that hinder successful transition to lean accounting (organizational, educational, professional, individual) are highlighted and substantiated. The reasons of the necessity of using lean reporting at enterprises are analysed. Peculiarities of the formation of operational lean reporting as a means of providing operational information about the results of lean-transformations at the enterprise are considered. The analysis of available approaches to the substantiation of the content of the income statement in the context of the flow of value as one of the types of lean reporting is carried out. The generalized model of income report in the context of value flows is proposed. One of the flows of creating value to the report model may be the accounting system of the enterprise, the development, implementation, and operation of which requires a significant amount of costs. To identify them at the enterprise, a system of managerial cost accounting in the context of dedicated flows of value creation should be introduced. The feasibility of use in the process of developing lean accounting at enterprises of the concept of a lean startup is substantiated. The application of the concept of a lean startup to the process of developing lean reports, in general, enables improving the quality of accounting organization at the enterprise by minimizing the total time for creating lean reports; reduction of material costs for the process of developing lean reports as a result of the use of flexible development methodology, which initially involves the creation of a minimum viable product, but only then its final revision; establishing directions for improving lean reporting, which increases their value for users. The main stages of development of lean reports on the basis of the concept of a lean startup are revealed and ways for improving the organization of accounting on its basis are substantiated. Thanks to the existence of feedback from users of lean reports, their developers receive additional insights that the product they create will actually be used in the system of information provision of lean management of the enterprise.
Authors and Affiliations
T. F. Plakhtii
Keywords
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