Diagnostics in lean management system of industrial enterprise

Authors

DOI:

https://doi.org/10.15587/2312-8372.2018.129872

Keywords:

diagnostics as a process, lean manufacturing, value stream, lean manufacturing methods, industrial enterprise

Abstract

The object of research is methods for diagnosing the elements of the value stream of an industrial enterprise in their interaction, taking into account the focus of the result on minimizing waste in the system of lean management. On the organizational and methodological aspects of diagnostics, it is expedient to consider a rational combination of effective methods, in particular the concept of lean production, the use of which is directed, first of all, to overcoming the crisis situation of the industrial enterprise and also continuous assessment of lean changes and effective transformations, minimization of waste and establishment of reserves for possible reduction of unproductive expenses.

Based on the results of the application of the cognitive method and the method of scientific information retrieval, it is established that there is no single approach to the treatment of the essence of diagnostics. But the common position remains the search, identification and identification of problem aspects of the activity and possible prospective tendencies with the purpose of developing alternative options for the best development of the enterprise. Based on the results of the use of critical analysis and logical generalization, it is proposed to consider the diagnostic process through a causative relationship with management functions. This is ensured by the integrated use of a set of expedient methods of lean production within the framework of individual functions.

Further development of the interpretation of «diagnostics» is received as a process from the position of mutually fulfilling rational specific lean methods, techniques, means and procedures. The purpose of the diagnostics is identification of external and internal factors in a directed action (assistance/obstruction) to provide value to the customer and forecast the development of an industrial enterprise.

It is proved that diagnostics in the management system of an industrial enterprise is expedient to realize through the coordination of management functions (accounting, control, analysis, planning, stimulation). Result are focused on eliminating costs non-value-added, reducing to the minimum allowable level of technologically necessary costs non-value-added, searching for hidden reserves of costs to value-added.

Author Biography

Iryna Kolos, National University of Food Technologies, 68, Volodymyrska str., Kyiv, Ukraine, 01033

PhD, Associate Professor, Certified Accounting Practitioner

Department of Accounting and Auditing

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Published

2017-12-28

How to Cite

Kolos, I. (2017). Diagnostics in lean management system of industrial enterprise. Technology Audit and Production Reserves, 2(4(40), 19–23. https://doi.org/10.15587/2312-8372.2018.129872

Issue

Section

Economics and Enterprise Management: Original Research