Russian Federation
Improving the quality of information support for the process of reducing losses in the value stream of an industrial enterprise is one of the key tasks of effective management. The solution of this problem becomes possible under the condition of a significant reform of the methodological base used, including clarification and changes in the terminological series, approaches to the classification of production losses, ways of forming information flows, etc. The main results of the study are the techniques and methods of planning and rationing work developed by the author, aimed at a balanced, economically justified restriction of the expenditure of basic raw materials and materials. The methodological basis of the technology of this work was a set of tools for limiting, mapping, monitoring and internal reporting, which make it possible to identify losses in a timely manner and inform management decision makers about it in real time.
losses, classification, rationing, monitoring, calculation, internal reporting
1. Vlasova N. S., Levchenko E. V., Dumcheva E. S. Increasing the efficiency of cost accounting at gas transportation enterprises. Vestnik IPB (Bulletin of professional accountants), 2018, no. 2, pp. 13-18. (In Russ.)
2. Sigidov Yu. I. Accounting and analysis: Uch. allowance / ed. by Yu. I. Sigidov, M. S. Rybyantseva. Moscow: NITs INFRA-M Publ., 2014. 336 p. (In Russ.)
3. Polyakova S. I., Starovoitova E. V., Solovieva O. V. Accounting: textbook. allowance. Moscow: INFRA-M Publ., 2004. 390 p. (In Russ.)
4. Vasenev K. P. Structuring the planning process at an industrial enterprise and its support in the concept of controlling. Vestnik IPB (Bulletin of professional accountants), 2017, no. 4, pp. 35-43. (In Russ.)
5. Labyntsev N. T., Buryak E. B. Prospects for the development of management accounting. Vestnik IPB (Bulletin of professional accountants), 2016, no. 3, pp. 10-17. (In Russ.)
6. Yurieva L. V., Ilysheva N. N., Karavaeva A. V., Bystrova A. N. Strategic management accounting for business: textbook. Moscow: INFRA-M Publ., 2013. 336 p. (In Russ.)
7. “Financial Director” - a practical journal for managing the company’s finances. Action Management and Finance LLC. URL: https://fd.ru/articles/40929-kalkulyatsionnaya-edinitsa (accessed 27.10.2017). (In Russ.)
8. Efremova A. A. Cost: from management cost accounting to cost accounting. Moscow: Vershina Publ., 2006. 208 p. (In Russ.)
9. Liker J. Dao. Toyota: 14 principles of management of the world’s leading company / per. from English. Moscow: Alpina Business Books Publ., 2005. 286 p. (In Russ.)
10. Rother M., Shook J. Learn to see business processes: mapping value streams. Moscow: Alpina Business Books Publ., 2015, 319 p. (In Russ.)
11. Levinson U., Rerik R. Lean production: a synergistic approach to reducing technological losses. Moscow: RIA “Standards and Quality” Publ., 2007. 272 p. (In Russ.)
12. Mann D. Lean management of lean production / transl. from English A. N. Sterlyazhnikov; scientific ed. by V. V. Bragin. Moscow: RIA “Standards and quality” Publ., 2009. 208 p. (In Russ.)
13. Hobbs D. Implementation of lean production. A practical guide to business optimization. Minsk: Grebtsov Publ., 2008. 320 p. (In Russ.)
14. Hendriksen E. S., Van Breda M. F. Theory of accounting / transl. from English / ed. prof. by Ya. V. Sokolov. Moscow: Finance and statistics Publ., 2003. 576 p. (In Russ.)
15. Interstate standard rationing of consumption of materials Basic provisions. URL: http://docs.cntd.ru/document/1200012273 (accessed 05.11.2019). (In Russ.)
16. Volkov O. I., Sklyarenko V. K. Economics of the enterprise: a course of lectures. Moscow: INFRA-M Publ., 2006. 280 p. (In Russ.)
17. Materiality threshold in accounting. URL: http://k-p-a.ru/porog-suschestvennosti-v-buhgalterskom-uchete/ (accessed 14.05.2019). (In Russ.)
