Name
Moiseenko Andrey Sergeevich
Scholastic degree
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Academic rank
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Honorary rank
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Organization, job position
Kuban State Agrarian University
Web site url
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Articles count: 6
This article discusses the basic tools of kaizen in the context of controlling and lean manufacturing as the elements of the system
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 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"
This article discusses the basic positions of kaizen’s concept and necessary changes of terminology
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