VALUE STREAM AS THE OBJECT OF COST ACCOUNTING FOR LEAN ENTERPRISE

Shaidullina Liliya Ilsurovna
Kazan Federal University (Institute of Economics and Finance)
1st year MA student

Abstract
This article is devoted to methods of cost management to lean manufacturing. In this article discusses the concept of "value stream", a model of managerial cost accounting method in the use of VSC, paid attention to the benefits of cost accounting to value stream maps and create them. Basing upon the undertaken study the author deduces that the cost accounting in the value stream is of great importance for the development of enterprises introducing the principle of lean manufacturing

Keywords: average costs, cost accounting, cost control, lean, overhead costs, the total cost of stream, the value stream, value stream map


Category: 08.00.00 Economics

Article reference:
Value stream as the object of cost accounting for lean enterprise // Modern scientific researches and innovations. 2013. № 2 [Electronic journal]. URL: https://web.snauka.ru/en/issues/2013/02/22371

View this article in Russian

Sorry, this article is only available in Русский.



Artice view count: Please wait

All articles of author «Lilia Shaydullina»


© If you have found a violation of copyrights please notify us immediately by e-mail or feedback form.

Contact author (comments/reviews)

Write comment

You must authorise to write a comment.

Если Вы еще не зарегистрированы на сайте, то Вам необходимо зарегистрироваться:
  • Register