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Електронний архів Житомирського державного технологічного університету

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Title ????????? ?????????? ???????????: ??????? ????????? ?? ????? ?? ??????????? ??????
Conception of prudent production: substantive provisions and influence on organization of accounting
 
Creator ???????, ?.?.
Lyakhovych, H.I.
 
Subject ??????????? ??????
???????? ???????????
????????? ?????
organization of accounting
prudent production
prudent accounting
 
Description ???????? ???????? ?? ???????? ????????? ?????????? ??????????? (Leanproduction, Leanmanufacturing) ??? ??????????? ??????????? ?????? ???? ??????????????. ????????? ??????? ????????? ????? ????????? (?????????? ?????? ?????????; ????????? ???? ??????? ??? ????????? ?????????? ?? ????????; ???????? ??????? ??? ?????; ?????? ???? ?????????? ????????? ?????????; ???????? ???????????? ????????? ?????????? ???????????) ?? ???????? ?? ??????????????.
???????? ??????? ????? ?????????, ??? ?????????? ??????? ?????????? ??????? ???????????? ????????? ?????????? ???????????. ?? ?????? ?????? ??????? ?? ??????????? ???????? ??????????? ???????????? ?????, ?? ???????????? ? ???????? ?? ??????????? ?????? (? ??????? ??????????????, ????????? ?? ?????????? ?????????) ?? ????????????? ?? ????? ????????? ???????????? ????? ?????????.
?????????? ????? ???????? ???????? ?? ?????????? ???????????, ???????????? ????? ???? ?????????? ? ?????? ????????? ???????????? ????????? ?????????? ???????????.
The article exposes the essence and value of conception of prudent
production (Lean of production, Lean of manufacturing) for domestic
enterprises of different spheres of management. Thesubstantive provisions
of this conception (taking into account consumer?s needs; detailed
description of the process goes from the receipt ofan order to its delivery;
the development of the process takes place without losses; producing only
the things necessary for a consumer; constancy of application of prudent
production conception) and their description are given.
The article critically evaluates scientists? research papers that raised the
question of registration aspect of introduction of prudent production
conception. On the basis of this analysis and the results of the author?s own
research the paper has been devoted to the changes that take place in
organization of accounting (including organizational, technical and
methodical constituents) on enterprises under condition of active application
of this conception.
Taking into account the changes in the basic duties of workers, the
author substantiates the changing of an accountant?s role in the conditions
of active introduction of prudent production conception.
 
Date 2016-04-05T12:17:47Z
2016-04-05T12:17:47Z
2015
 
Type Article
 
Identifier http://eztuir.ztu.edu.ua/123456789/2554
 
Language uk
 
Relation ???????? ?????? ?? ??????????? ??????????????? ??????, ???????? ? ???????: ??????. ??????? ???????? ?????;???. 3(33)
 
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