Lean Production Management: Accounting and Cost Control in Processing Enterprises of the Consumer Cooperation System
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Ostaev, G., Tihonova, A., Rylova, N., Tihonova., M., Malikova, A., Karimova, N., Sokolova, I. /Vol. 8 Núm. 23: 830- 841/ 830 Noviembre - diciembre 2019 Artículo de investigación Lean production management: Accounting and cost control in processing enterprises of the consumer cooperation system БЕРЕЖЛИВОЕ УПРАВЛЕНИЕ ПРОИЗВОДСТВОМ: УЧЕТ И КОНТРОЛЬ ЗАТРАТ В ПЕРАРБАТЫВАЮЩИХ ПРЕДПРИЯТИЯХ СИСТЕМЫ ПОТРЕБИТЕЛЬСКОЙ КООПЕРАЦИИ Recibido: 19 de agosto del 2019 Aceptado: 25 de septiembre del 2019 Written by: Gamlet Y. Ostaev22 Anna V. Tihonova23 Natalia I. Rylova24 Maria S. Tihonova25 Alfira M. Malikova26 Natalia A. Karimova27 Irina N. Sokolova28 Abstract Аннотация Lean production and management in the system Бережливое производство и управление в of consumer cooperation remains one of the most системе потребительской кооперации, difficult problems both in general in all areas of остается одной из самых сложных проблем, production and in milk processing. A modern как в целом по всем направлениям solution to this problem, increasing the efficiency производства, так и по переработке молока. of production, improving its quality and reducing Современное решение данной проблемы, cost is the basis of principles and tools that are повышение эффективности производства reflected in the lean manufacturing system. Lean продукции, улучшение ее качества и management is possible on the basis of optimal снижения себестоимости лежит в основе cost accounting and management of dairy принципов и инструментов, которые нашли production, by reducing losses on waiting, отражение в системе бережливого overproduction, transportation, unnecessary производства. Бережливое управление processing steps, unnecessary movements, становится возможным на основе production with broken technology, defective оптимального учета затрат и управления packaging, unnecessary stocks - by regulating производством молочной продукции, путем business processes and mobilizing internal снижения потерь на ожидание, reserves in the activities of processing enterprises перепроизводство, транспортировки, лишних of the consumer cooperation system. The subject стадий обработки, ненужных перемещений, of the study is managerial activity in the lean выпуска с нарушенной технологией, production and processing of milk in enterprises дефектной упаковки, лишних запасов - путем 22 Candidate of Economic Sciences, Associate Professor of Accounting, Finance and Audit, Izhevsk State Agricultural Academy, Izhevsk 23 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, Izhevsk 24 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, Izhevsk. 25 Master student of the St. Petersburg Polytechnic University of Peter the Great, Petersburg. 26 Candidate of Economic Sciences, Associate Professor of Economics and Managements Russian University of Cooperation, Izhevsk Branch, Izhevsk 27 Candidate of Psychological Sciences, Associate Professor of State and Natural Sciences Russian University of Cooperation, Izhevsk Branch, Izhevsk 28 Candidate of Economic Sciences, Associate Professor of Economics and Organization Management, Izhevsk State Technical University, Izhevsk Encuentre este artículo en http://www.udla.edu.co/revistas/index.php/amazonia-investiga o www.amazoniainvestiga.info ISSN 2322- 6307 Vol. 8 Núm. 23 /Noviembre - diciembre 2019 831 of the consumer cooperation system. The aim of регулирования хозяйственных процессов и the study is the introduction of advanced and мобилизации внутренних резервов в necessary methods of accounting and деятельности перерабатывающих management of milk production in the enterprises предприятий системы потребительской of the consumer cooperation system. In кооперации. Предметом исследования accordance with this goal, the main task was является управленческая деятельность при determined: to develop recommendations for бережливом производстве и переработке improving the accounting and management молока в предприятиях системы methods to reduce all kinds of costs and increase потребкооперации. Целью исследования the productivity of dairy production. Performance является внедрение прогрессивных и management is an important financial and необходимых методов учета и управления economic indicator of production in the system of деятельностью по производству молока в consumer cooperation. This paper analyzes предприятиях системе потребительской various aspects of lean manufacturing, кооперации. В соответствии с указанной accounting, control and management, taking into целью была определена основная задача: account the technological features and business выработать рекомендации по processes of the consumer cooperation system. It совершенствованию учетно-управленческой is concluded that for the efficiency of the методики на уменьшение всевозможных accounting process in the lean management издержек и увеличение производительности system of a milk processing enterprise, it is производства молочной продукции. necessary to build a system of accounting and Эффективность управления деятельности control support, which will allow for detailed является важным финансово-экономическим accounting of production costs for all objects of показателем производства продукции в accounting and control. системе потребительской кооперации. В настоящей работе проанализированы Keywords Lean management, milk processing, различные аспекты бережливого accounting. производства, учета, контроля и управления с учетом технологических особенностей и бизнес процессов системы потребительской кооперации. Сделан вывод о том, что для эффективности учетного процесса в системе бережливого управления молокоперерабатывающим предприятием, необходимо построение системы учетно- контрольного обеспечения, которая позволит вести детальный учет затрат на производство по всем объектам учета и контроля. Ключевые слова: бережливое управление, переработка молока, учет. Introduction The emergence of market relations to a new level Changing the entire production system in the of development, recovery after a serious test complex, according to the proposed principles of caused by the economic crisis for all forms of lean production management, will reduce not ownership and types of management suggest the only costs but also internal losses, while use of new progressive economic methods for additionally we get free labor and other resources managing the production of dairy products in the (Ostaev and others, 2018a; Ostaev and others, system of consumer cooperation (Ostaev and 2018b). others, 2018a). The problems of managerial accounting, lean Lean production management is the introduction manufacturing, management, analysis and of approaches and methods aimed at reducing all business performance are highlighted in the kinds of costs and increasing production works of domestic scientists and economists productivity (Ostaev and others, 2019). (Alborov, Kontsevaya, 2019; Alborov R.A., Kontsevoy G.R., 2017; Alborov and others, Encuentre este artículo en http://www.udla.edu.co/revistas/index.php/amazonia-investiga o www.amazoniainvestiga.info ISSN 2322- 6307 832 2017; Alekseeva, Sokolov, 2019; Materials and Methods Akhmetzyanov, Markovina, 2013; Gogolev, Rylov, 2018; Gogolev, 2018; Kondratiev, 2018, Efforts of lean production management are based Kondratiev and others, 2017; Lvov, 2003; in the form of business processes that do not Mukhina, Markovina, 2014); however, separate increase the cost of products from the point of accounting and management approaches and view of the consumer and, accordingly, do not methods need to be developed and supplemented. increase the added value for the enterprise of the consumer cooperation system (Ostaev and others, 2019). The concept of introducing lean production in the consumer cooperation system is presented in Figure 1. Creation of working teams and a steering committee for the organization of lean production Modernization / reorganization of the production system Elimination of specific problems Loss reduction Entering a new level of efficiency and competitiveness Figure 1. The concept of introducing lean production at the enterprises of the consumer cooperation system Savings on basic materials, auxiliary materials, The production and processing of dairy products energy, and other costs are taken into account in lean production in the consumer cooperation when calculating the savings from cost reduction system are several interrelated technological as a result of the introduction of the basic tools of operations. For example, the objects of cost lean manufacturing and improving the operation accounting based on the study of the of the applied equipment and technology technological process of production, which (Selezneva, Selezneva, 2017). include several enlarged technological stages of the production of finished dairy products (Figure The introduction of the concept of lean 2). production provides an additional effect both for the enterprise of the consumer cooperation system and for the state budget (Kislitsky, 2018). Encuentre este artículo en http://www.udla.edu.co/revistas/index.php/amazonia-investiga o www.amazoniainvestiga.info ISSN 2322- 6307 Vol. 8 Núm. 23 /Noviembre - diciembre 2019