????????? ?????????? ???????????: ??????? ????????? ?? ????? ?? ??????????? ??????
Електронний архів Житомирського державного технологічного університету
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| Title |
????????? ?????????? ???????????: ??????? ????????? ?? ????? ?? ??????????? ??????
Conception of prudent production: substantive provisions and influence on organization of accounting |
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| Creator |
???????, ?.?.
Lyakhovych, H.I. |
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| Subject |
??????????? ??????
???????? ??????????? ????????? ????? organization of accounting prudent production prudent accounting |
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| 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. |
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| Date |
2016-04-05T12:17:47Z
2016-04-05T12:17:47Z 2015 |
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| Type |
Article
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| Identifier |
http://eztuir.ztu.edu.ua/123456789/2554
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| Language |
uk
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| Relation |
???????? ?????? ?? ??????????? ??????????????? ??????, ???????? ? ???????: ??????. ??????? ???????? ?????;???. 3(33)
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| Publisher |
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