UDC: 657.632
DOI: 10.36871/ek.up.p.r.2024.04.08.021
Authors
Viktor M. Zayernyuk,
Elena I. Sedova,
Russian State Geological Prospecting University named after Sergo Ordzhonikidzе, Moscow, Russia
Yuliya V. Smirnova,
Limited Liability Company Audit Company “TM Group”
(LLC “AK “TM Group”), Moscow, Russia
Abstract
Effective management of a manufacturing company is largely determined by the state of the existing accounting system and internal accounting control, characterized by the conditions of the enterprise’s functioning, key areas of activity and strategic goals. This study aims to shed light on some of the features of internal accounting controls, guiding organizations to adopt lean accounting in its entirety and unleash its transformative potential in today’s dynamic business environment. The article discusses the processes in which it is possible to achieve a significant reduction in transactions in the early stages of lean manufacturing – the process of working with accounts payable and payable, as well as the process of closing the general ledger. It is concluded that the success of lean transformation depends on its application throughout the organization, while a prominent role is given to accounting, which determines the decisive transition to lean thinking of the enterprise.
Keywords
internal accounting control, management accounting, kanban control, lean manufacturing.
