Scientific Journal of KubSAU

In the article the branch peculiarities of building or-ganizations are considered. There are opinions of various authors and author’s structure of peculiarities

This article discusses the basic positions of kaizen’s concept and necessary changes of terminology

This article discusses the basic tools of kaizen in the context of controlling and lean manufacturing as the elements of the system

This article discusses the legal regulation (within the organization) of kanban’s implementation to the accounting practice of construction companies. There are the purpose, functions and types of cards. Several types of cards (transposition card, production card, warning card, emergency card) are described. There are the stages of cards’ implementation, as well as information support. The account book "Summary checklist of losses" is worked out. There are the assumptions for the successful implementation of kanban (an initiative of senior management, the need for standardization, perseverance, the ability to discuss, planning of value streams, continuous improvement process). This article considers the content of the cards in the details’ context such as item number, description, previous process, the subsequent process, the instruction. Attention is paid to the factors that should be considered during cards’ implementation (material resources, personnel, processes, management, external factors). Efficiency diagnostics’ directions of kaizen’s implementation are described. There are levels of kaizen’s efficiency (utility, usefulness, success). We have also described positions reflected in the relevant sections of the proposed document: 1 "General provisions"; 2 "Objectives, functions and types of cards in the organization"; 3 "Stages of cards’ implementation"; 4 "Information support of cards’ implementation"

Investigations of kaizen’s methodological foundations are becoming increasingly important because of existence of multiple interpretations of kaizen, uncertainty of its elements. Kaizen is at the crossroads of accounting and management. It consists of elements that may be divided into groups: theoretical, methodical and structural. Theoretical elements define the methodological essence and consist of subjects, objects, principles, functions, etc. Classification identifies are allocated: aspects of the review, areas for improvement, resources, spheres and others. A list of classical kaizen tools is pointed out within the classification according to the degree of modernity. Kaizen should be considered in unity of groups of elements: theoretical (objects, subjects, principles, functions and classification bases), structural (lean production and controlling) and methodical. Kaizen’s principles, functions and classification are the author’s elaboration

This article discusses the comparative analysis of the total cost accounting system and direct costing. There is a need of using the cash method in management accounting, its use in the calculation of one of the most important economic categories - marginal income. Correspondences of accounts reflecting the formation of marginal income by cash method and accrual method have been developed. Changes of the Regulations of Chart of Accounts using (especially accounts: 92 "Marginal profit (loss)" and 99 "Gains and losses") are given. There are the cash method effect to the break-even analysis formulas and decision-making rules in the short term. The developed methods are tested on digital material of Ltd. "The first construction company" in Krasnodar and Ltd. "Signal" and "Promzhilstroy" in Timashevsk. It is concluded that the application of the cash method allows obtaining more figures that are reliable. Cash method contributes to make reasonable management decisions. The increasing complexity of economic reality makes very different demands on the organization management and its information support. It is necessary to review the terminology used, to assess its compliance with the spectrum of tasks, and adapt categorical apparatus to the needs of modern management systems