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
AbstractThis 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 manufacturingKeywords: 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
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