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  • Ескіз
    Документ
    Substantiation of influence factors on the value stream in the context of lean enterprise management
    (2020) Kolos, Irina
    The object of research is the factors of influence in their interaction and subordination with a focus on the generation/destruction of the value stream for the customer / end user in the context of the lean management of the enterprise. Based on the results of the system and critical analysis, the components of the value stream have been identified and justified: human flow, material flow, cash flow, information flow. The priority of human flow is proved, which provides the transformation of material flow with the subsequent generation of cash flow and at the same time reinforcing changes in all components through the information flow. The author’s systematization of factors of influence on the value stream for the end customer in the context of the lean management of the enterprise is proposed according to the following criteria: in the context of the components of the value stream (human flow, material flow, cash flow, information flow); lean-based target (volume, value, quality, time); by the vector of the influence of an individual factor on the value stream (value-added (generating); do not-value-added (destroy); do required non-value-added). According to the results of the structural-logical analysis, grouping, and the graphical method (Ishikawa diagrams), the subordination and causal relationships between the identified factors of influence on the value stream are clearly presented. At the same time, the structuring of factors influencing the value stream is described using a system of multiple tuples of the full combination (value stream). The dependence of the grouping of factors on the vector of influence on the value stream on sectoral characteristics and targets for the functioning of the enterprise and its business partners is determined. It is also advisable to take into account differences in the ways of creating value and competitive advantages in terms of uniqueness of approaches, the pleasure of customer preferences with an orientation toward strengthening and maintaining business activity. There was further development of the application of individual lean manufacturing methods (VSM, SOP, 5 W, JIT, Heijunka, Visual Management, Kaizen) to justify and view a holistic system of factors of influence on the value stream. The active use of these methods will provide accurate with a high degree of detail and agreed upon a list of factors of influence on the value stream, which in the future will allow management to: improvement of management efficiency; implementation of the rational distribution and use of limited resources; formation of a motivation system focused on the contribution to value creation. Об’єктом дослідження є чинники впливу у їх взаємодії й супідрядності з орієнтацією на генерування/руйнування потоку створення цінності для замовника/кінцевого споживача в контексті ощадливого управління підприємством. За результатами здійснення системного та критичного аналізу виокремлено й обґрунтовано складники потоку створення цінності: людський потік, матеріальний потік, грошовий потік, інформаційний потік. Доведено пріоритетність людського потоку, який забезпечує перетворення матеріального потоку з подальшим генеруванням грошового потоку та одночасним підкріпленням змін усіх складників через інформаційний потік. Запропоновано авторську систематизацію чинників впливу на потік створення цінності для кінцевого замовника в контексті ощадливого управління підприємством за такими ознаками: в розрізі складників потоку створення цінності (людський потік, матеріальний потік, грошовий потік, інформаційний потік); за цільовим базисом ощадливості (обсяг, цінність, якість, час); за вектором впливу окремого чинника на потік створення цінності (додають/генерують цінність для споживача; не створюють/руйнують цінність для споживача; не додають цінності для споживача і є невід’ємними). За результатами структурно-логічного аналізу, групування та графічного методу (діаграми Ісікави) наочно представлено супідрядність й причинно-наслідкові взаємозв’язки між виокремленими чинниками впливу на потік створення цінності. Разом з тим, структуризацію чинників впливу на потік створення цінності описано з використанням системи множини кортежів повної комбінації (потік створення цінності). Визначено залежність групування чинників за вектором впливу на потік створення цінності від секторальних особливостей та цільових орієнтирів функціонування підприємства та його бізнес-партнерів. Також доцільно враховувати відмінності у способах створення цінностей та конкурентні переваги щодо унікальності підходів задоволення вподобань замовників з орієнтацією на посилення й підтримування бізнес активності. Дістало подальшого розвитку застосування окремих методів ощадливого виробництва (VSM, SOP, 5 W, JIT, Heijunka, Visual Management, Kaizen) для обґрунтування та перегляду цілісної системи чинників впливу на потік створення цінності. Активне використання зазначених методів забезпечить точний з вищим ступенем деталізації та погоджений перелік чинників впливу на потік створення цінності, що в перспективі надасть керівництву можливість: покращення ефективності управління; здійснення раціонального розподілу й використання обмежених ресурсів; формування системи мотивації, орієнтованої на внесок у створення цінності.
  • Ескіз
    Документ
    Synthesis of the structure of functional systems of conversion class with a portional supply of initial products
    (2018) Lutsenko, I.; Oksanych, I.; Prykhodko, D.; Koval, S.; Feoktystova, O.; Kolos, Irina
    The main efforts related to enterprise creation and development are aimed at improving efficiency of resource usage in the enterprise activities. Such problem can be successfully solved only if maximum efficiency is achieved at each stage of the conversion process. In turn, solution of this problem at each separate stage relates to creation of a substantiated structure of an object of functional conversion of source products into end products during the system operation. Such an object capable of functioning with maximum efficiency of resource usage was defined by default as a “functional system”. By the example of a technological process of liquid heating, the problem of synthesizing a functional system of a conversion class with a portioned supply of products of directional effect was solved. In the course of synthesis, the task of ensuring possibility of interaction of the system objects during formation of the end product with required consumer qualities was solved at the first stage. Architecture of a module for identifying system operations and determining limit values of the effective control range was developed at the second stage of synthesis. A module linking the level of demand for the end products of the system with optimal control of its productivity was created at the third stage. Application of the proposed approach has enabled creation of a functional structure with a maximum number of degrees of control freedom. In turn, this solution has made it possible to form an optimal control trajectory depending on consumer demand for end products. The proposed solution enables use of the synthesized architecture for functional systems of a conversion class with a portioned supply of source products
  • Ескіз
    Документ
    Systematization and development of the provisions for statement of lean synchronization accounting of cash flow from operating activities of industrial enterprises
    (2018) Kolos, Irina
    The object of research is the components of lean accounting of cash from operating activities in their interaction, taking into account the focus on minimizing losses in the system of lean management. On the organizational side, it is reasoned to revise the composition of the accounting service employees by coordinating interaction with the staff within the limits of their duties and the level of professional competence. On the methodical aspect, the use of lean manufacturing methods (Standard Operating Procedure, Value Stream Mapping, Poka-Yoke, 5 S, Just-in-Time, Visual Management, Single Minute Exchange of Dies) in conjunction with the methods of strategic management accounting (ABC, XYZ , RFM, FMR, VEN, QRS) while observing the methods of financial accounting. On the technological aspect, it is proved expedient to develop internal standards of the enterprise for setting lean accounting of cash flow synchronization from the operating activity of an industrial enterprise through the value stream. Based on the results of application of the methods of systemic and critical analysis, the elements of the lean accounting basis of the enterprise are justified: the purpose of accounting and users of information; principles, methods, objects, meters and the obligation to keep records; time horizon; information sources. Based on the results of the scientific information search and logical generalization, the main guidelines for the enterprise’s lean accounting are established. Comparison of lean accounting by basis elements with financial accounting, management accounting and strategic management accounting is performed. The importance of lean accounting in the management of a modern industrial enterprise from the position of strengthening the role of information and its value for substantiating and adopting the best managerial decisions with a focus on satisfying the requirements of customers and taking into account the interest of suppliers is proved. The methodical approach to the identification and generalization of the composition of the factors influencing the synchronization of cash flow from the operating activity of an industrial enterprise, as well as the establishment of cause-effect relationships between them, using the Ishikawa diagram, has been improved. Based on the results of using the graphical method, key factors of influence are established: volume, quality, value and time
  • Ескіз
    Документ
    Formation of the key performance indicators system for lean management of enterprises
    (2018) Kolos, Irina
    The object of research is the elements of the system of key performance indicators (KPI) in their interaction to assess the results of lean changes with a focus on stimulating lean transformations. According to the results of the modeling, critical analysis, logical generalization, the expediency of using lean production methods in the process of forming an integral KPI system and its further practical support is substantiated. According to the results of the application of 5W, methods of critical analysis and scientific information retrieval, the application of criteria for the selection of indicators to the KPI system is proposed: causativeness and causality between indicators and development goals in the current period and in the future; immanence of the indicator time lag to operational improvements and improved financial results; stimulating the direction of the indicator to lean transformation and significance; elimination of indicators with multi­collinear links; exclusion of indicators, which create a conflict of interest. It has been proven that the combination of 5S+5W+Jidoka+Kaizen will strengthen the validity during the qualitative selection and the inclusion of a specific analytical indicator in the KPI system. Combining SOP+VSM+Visual Management+Kanban will ensure objectivity in the development of internal standards for assessment/analyzing the results and dynamics of lean changes. SMED contribute to the correctness of obtaining results in the process of practical implementation of the existing KPI system in the system of lean enterprise management. According to the results of a systematic and critical analysis, a logical generalization, the importance and feasibility of developing internal standards for assessing/analyzing the results and the dynamics of lean changes have been proved: Regulation on the organization of assessment/analysis of the results and dynamics of lean changes; Methods for assessing/analyzing a specific indicator; Album of unified forms of management reporting; Regulation on the automation of assessment/analysis in the information system. Their annotated content is proposed. This will provide an unambiguous understanding of the KPI system by all stakeholders, reducing the time to generate the required data set and perform calculations. As a result, the purposefulness of developing alternatives for making weighted management decisions with a focus on maintaining an acceptable level of lean transformations and the effectiveness of further development on the basis of lean.
  • Ескіз
    Документ
    Diagnostics in lean management system of industrial enterprise
    (2018) Kolos, Irina
    On the organizational and methodological aspects of diagnostics, it is expedient to consider a rational combination of effective methods, in particular the concept of lean production, the use of which is directed, first of all, to overcoming the crisis situation of the industrial enterprise and also continuous assessment of lean changes and effective transformations, minimization of waste and establishment of reserves for possible reduction of unproductive expenses. Based on the results of the application of the cognitive method and the method of scientific information retrieval, it is established that there is no single approach to the treatment of the essence of diagnostics. But the common position remains the search, identification and identification of problem aspects of the activity and possible prospective tendencies with the purpose of developing alternative options for the best development of the enterprise. Based on the results of the use of critical analysis and logical generalization, it is proposed to consider the diagnostic process through a causative relationship with management functions. This is ensured by the integrated use of a set of expedient methods of lean production within the framework of individual functions. Further development of the interpretation of «diagnostics» is received as a process from the position of mutually fulfilling rational specific lean methods, techniques, means and procedures. It is proved that diagnostics in the management system of an industrial enterprise is expedient to realize through the coordination of management functions (accounting, control, analysis, planning, stimulation). Result are focused on eliminating costs non-value-added, reducing to the minimum allowable level of technologically necessary costs non-value-added, searching for hidden reserves of costs to value-added.
  • Ескіз
    Документ
    Material flow management of industrial enterprise on lean principles
    (2017) Kolos, Irina
    The material flow is characterized as a component of the value stream, where a material form of production stocks changes to a finished product, while creating value for the consumer. The model of the material flow management of an industrial enterprise on the lean basis is proposed with the use of a process approach (on the basis of a set of agreed interrelated purchase/supply processes, production/processing, sales/consumption), a functional approach and a system approach (using specific lean methods within an individual management function) to ensure lean transformations in the material flow. The relevance of the use of a combination of lean production methods in the implementation of individual management functions with the material flow of an industrial enterprise with a focus on continuous improvement of value creation for the consumer.
  • Ескіз
    Документ
    Stages of development of the lean production concept and special features of its adaptation to the national economy
    (2016) Kolos, Irina; Grechan, Alla
    Features for territorial and chronological changes in the orientations of the concept of lean production argued. Achievements of the world auto industry leaders in lean improvements that ensure adoption of lean thinking and lean culture are represented. The feasibility of the introduction of company management on the principles of lean is proved taking into account peculiarities of the national economy through the prism of public-private partnership: public institutions, social organizations, top management of companies and stakeholders (primarily suppliers and customers). It was discovered that search for ways to overcome the external imbalances contributes to the development of partnerships at different levels: regional, national, supranational and global. The conclusion is made that the state support is crucial for the dissemination of the concept of lean production. Experience for the introduction of elements of the concept and implementation of the tools of lean production at domestic enterprises, which confirms the effectiveness and appropriateness of active implementation is considered.
  • Ескіз
    Документ
    Integration on effective management of industrial enterprises on lean principles
    (2017) Kolos, Irina
    Based on the analysis and generalization of scientific developments, the set of the most recognized and actively introduced methods of lean production is established by the frequency of mentions by foreign and domestic specialists. The relevance of their separate introduction through the achievement of the result of practical use aimed. The combination of methods in various combinations for efficient control of production capacities is justified, material flow, document management and internal regulations. The types of synergies are justified as a result of strengthening the effect of individual methods in a different combination. Встановлено за частотою згадувань фахівцями сукупність найбільш визнаних методів ощадливого виробництва. Розкрито доречність їх окремого запровадження через досягнення результату практичного використання. Обґрунтовано поєднання методів в різних комбінаціях для ефективного управління виробничими потужностями, матеріальним потоком та документооборотом і внутрішніми регламентами промислового підприємства. Обґрунтовано види синергії як результат підсилення дії окремих методів в різному поєднанні.