The role of reporting in the management of industrial enterprises on lean principles
DOI:
https://doi.org/10.15587/2312-8372.2016.72203Keywords:
financial reporting, management reporting, integrated reporting, lean thinking, management of enterpriseAbstract
The article discusses the importance of reporting as a source of relevant and accurate information in the management of industrial enterprise in the context of lean changes on an ongoing basis. The main aim of research is to systematize and develop theoretical and methodological principles of formation and use of industrial enterprise reporting in order to inform about the results of change management principles and practices in the context of lean production.
Retargeting of lean thinking in the management of industrial enterprise from efficiency and productivity across the value for the customer to quality and sustainable development is established based on the analysis and synthesis of scientific development. Reporting of the enterprise is grounded in historical aspect with accounting experience of its formation according to the change of lean emphasis. Condition for this is rational information support of stakeholders in management of industrial enterprise focused on financial reporting (for material losses), financial and management reporting (for fair presentation of data related to the work of staff and customer satisfaction), integrated reporting (for presenting the results of lean reforms through a combination of financial and non-financial data in logically coherent system).
To determine a reporting set it should be considered: matching information needs and expectations of the general public; providing appropriate and truthful presentation of related data; logic combining of traditional quantitative-financial and non-financial indicators.
Given the uniqueness of the industrial enterprises, the expediency of forming an integrated report using operating performance ratio on lean principles is proved.
References
- Ohno, T. (2008). Toyota Production System: Beyond Large-Scale Production. Ed. 3. Translation from English. Moscow: Institute for Complex Strategic Studies, 208.
- Ozeran, A. V. (2016). Harmonizatsiia finansovoi zvitnosti pidpryiemstv z mizhnarodnymy standartamy ta potrebamy upravlinnia. Kyiv, 33.
- Ozeran, A. V. (2012). Obgruntuvannia finansovoi zvitnosti yak dzherela finansovoi informatsii. Finansy, oblik i audyt, 20, 340–347.
- Kuznetsova, S. A. (2014). Intehrovana upravlinska zvitnist: hlobalni vyklyky ta lokalni rishennia v epokhu noosfery. Ekonomichnyi nobelevskyi visnyk, 1 (7), 270–279.
- Bezverkhyi, K. V. (2015). Sotsialna zvitnist subiektiv hospodariuvannia v umovakh staloho rozvytku. Finansy, oblik i audyt, 1 (25), 170–185.
- Kostiuchenko, V. M., Bohatyr, N. V. (2015). Intehrovana zvitnist yak innovatsiina model zvitnosti korporatyvnykh pidpryiemstv Ukrainy. Hlobalni ta natsionalni problemy ekonomiky, 8, 1126–1130.
- Kostyrko, R. O. (2013). Intehrovana model zvitnosti kompanii: peredumovy, pryntsypy, skladovi. Ekonomika Ukrainy, 2 (615), 18–28.
- Lokhanova, N. O. (2014). Korporatyvna zvitnist v Ukraini i sviti v konteksti yevrointehratsii – vymohy investoriv, problemy, perspektyvy. Ekonomika ta derzhava, 10, 6–10.
- Maksimova, V. F., Kuzina, R. V. (2015). Deiaki pytannia formuvannia skladu finansovykh i nefinansovykh pokaznykiv intehrovanoi zvitnosti. Naukovyi visnyk Mukachivskoho derzhavnoho universytetu. Seriia Ekonomika, 2 (4), Part 1, 243–249.
- Carroll, B. J. (2008). Lean performance ERP Project Management: Implementing the Virtual Lean Enterprise. Ed. 2. Auerbach Publications Taylor & Francis Group, 456.
- Bell, S. C., Orzen, M. A. (2010). Lean IT: Enabling and Sustaining Your Lean Transformation. CRC Press, 349. doi:10.1201/ebk1439817568
- Tapping, D., Dunn, A. (2012). Lean Office Demystified Using the Power of the Toyota Production System in Your Administrative Areas. Translation from English. Moscow: Alpina Publisher, 322.
- Shah, R., Ward, P. T. (2007). Defining and developing measures of lean production. Journal of Operations Management, 25 (4), 785–805. doi:10.1016/j.jom.2007.01.019
- George, M. L. (2003). Lean Six Sigma for Service. How to Use Lean Speed and Six Sigma Quality to Improve Services and Transactions. McGraw-Hill Companies, Inc., 386.
- Wilson, L. (2010). How to Implement Lean Manufacturing. McGraw-Hill Companies, Inc., 335.
- Momot, A. I., Norenko, Yu. I. (2013). Mehanizm formirovaniia tehnologii «Berezhlivogo proizvodstva». Teoretychni i praktychni aspekty ekonomiky ta intelektualnoi vlasnosti, 1 (3), 383–388.
- Omelianenko, T. V., Shcherbyna, O. V., Barabas, D. O., Vakulenko, A. V. (2009). Oshchadlyve vyrobnytstvo: kontseptsiia, instrumenty, dosvid. Kyiv: KNEU, 157.
- International <IR> Framework. (2013). International Integrated Reporting Council. Available: http://integratedreporting.org/wp-content/uploads/2013/12/13-12-08-THE-INTERNATIONAL-IR-FRAMEWORK-2-1.pdf
- Intehrovana zvitnist: Analitychnyi ohliad. (2013, Jule). Spilnota SVB. Available: http://www.svb.org.ua/sites/default/files/csr_ukraine_white_paper_2013_july_integrated_reporting.pdf
- Kolos, I. V. (2015). Pokaznyky zvitnosti pidpryyemstva v systemi oshchadlyvoho upravlinnya. ACCOUNTING, ECONOMICS, MANAGEMENT: scientific notes, 1 (5), Part 2, 163–171.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2016 Ірина Василівна Колос
This work is licensed under a Creative Commons Attribution 4.0 International License.
The consolidation and conditions for the transfer of copyright (identification of authorship) is carried out in the License Agreement. In particular, the authors reserve the right to the authorship of their manuscript and transfer the first publication of this work to the journal under the terms of the Creative Commons CC BY license. At the same time, they have the right to conclude on their own additional agreements concerning the non-exclusive distribution of the work in the form in which it was published by this journal, but provided that the link to the first publication of the article in this journal is preserved.