Lean valdymo apskaitos organizavimas gamybos įmonėje

Abstract

LEAN production management system is becoming more and more popular among Lithuanian manufacturing companies, therefore, accountants of these companies are faced with a challenge – how to reform the management accounting in accordance with LEAN principles and requirements. LEAN philosophy requires companies to align all processes to the customer’s needs, so implementation of LEAN production management system is always accompanied by significant changes starting with changes in management and employee attitudes to the organization of production and ending with a number of technical, managerial, administrative changes and, of course, changes in management accounting. The article analyzes the objectives, principles and information flow to LEAN managerial accounting. It is proposed that the organization process of LEAN managerial accounting should be divided into three stages: 1) identification of value streams and indicators for measuring them, 2) visual modification of reports and information flow, scheduling 3) ratio analysis and corrective actions.