Systematization and development of the provisions for statement of lean synchronization accounting of cash flow from operating activities of industrial enterprises

Abstract

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