Importance Recently, the national theory and practice of accounting, especially, in the management accounting area, have been significantly extended by up-to-date methods. Foreign accounting methods are actively applied to Russian accounting practices, and their interpretations necessitate a comparative characteristics of modern methods and the management accounting system. One of the new developing methods is the Lean Accounting. Objectives The study aims to compare modern cost and management accounting methods, highlighting their individual elements, which are used as essential parts of accounting at lean manufacturing companies. Methods In the study, we explored approaches to organization of management accounting systems in connection with their evolutionary development, described modern methods of management accounting and performed their comparative analysis. Results Management accounting as an information source, which supports decision-making processes, changes its priorities, objectives and areas based on implemented management concept. Therefore, the lean production system implies introduction of modern accounting methods. Conclusions and Relevance The research shows that the management accounting system applied at lean manufacturing companies involves complex usage of individual elements and methods of various modern accounting systems. Its specific feature is a focus on process improvement and cost reduction through identifying and removing the causes of losses, and its basis is a high level of self-organization of employees involved in all services and departments.
Keywords: costs, lean accounting, management accounting, accounting system
References:
Shumeiko M.V. [Activity-based accounting methodology in construction industry]. TERRA ECONOMICUS, 2012, vol. 10, no. 1-3. pp. 70–75. (In Russ.)
Suprunova E.A. [A conflict between traditional and innovative methods of management accounting]. Upravlencheskii uchet = Management Accounting, 2014, no. 1, pp. 41–49. (In Russ.)
Konstantinov V.A. [Internal accounting and analytical system of costs and preconditions for formation of innovative methods of management accounting]. Upravlencheskij uchet = Management Accounting, 2014, no. 2, pp. 21–27. (In Russ.)
Zambrzhitskaya E.S., Shchepot’eva E.Yu. [On classification of cost accounting methods and cost calculation]. Aktual'nye problemy sovremennoi nauki, tekhniki i obrazovaniya = Topical Issues of Modern Science, Technology and Education, 2014, vol. 2, no. 1, pp. 242–245. (In Russ.)
Golikov O.I., Nikolaev N.A. [Basics of classification and cost management methods in the system of strategic management accounting]. Azimut nauchnykh issledovanii: ekonomika i upravlenie = Azimuth of Scientific Research: Economics and Management, 2014, no. 1, pp. 26–30. (In Russ.)
Boronenkova S.A., Chepulyanis A.V. [Methods of strategic cost accounting]. Izvestiya Ural'skogo gosudarstvennogo ekonomicheskogo universiteta = Journal of Ural State University of Economics, 2013, no. 5, pp. 60–68. (In Russ.)
Sokolov A.Yu., El’sukova T.V. [A comparative analysis of management accounting methods: throughput accounting (TA) and value stream costing (VSC)]. Intellekt. Innovatsii. Investitsii. = Intelligence. Innovations. Investments, 2013, no. 3, pp. 112–116. (In Russ.)
Stone D. Cost Accounting Systems: A Holistic View from the Top. Proceedings of Global Interdisciplinary Business-Economics Advancement Conference (GIBA), Clearwater Beach, Florida, USA, 2014, May 15–18, pp. 94–102.
Sokolov A.Yu. [Accounting method for production costs (Absorption Costing): Problems of implementation]. Upravlencheskii uchet = Management Accounting, 2014, no. 1, pp. 19–30. (In Russ.)
Sokolov A.Yu. [Contemporary approaches to target costing: Methodological aspects]. Upravlencheskii uchet = Management Accounting, 2013, no. 8, pp. 32–38. (In Russ.)
Zimakova L.A, Kovalevskaya A.V, Mashirova S.P, D’yachenko G.B. [Organization of accounting and analytical of control of financial results within the lean manufacturing concept]. Ekonomika i predprinimatel'stvo = Economy and Entrepreneurship, 2016, no. 1-2, pp. 848–853. (In Russ.)
Elsukova T.V. Lean Accounting and Throughput Accounting: An Integrated Approach. Mediterranean Journal of Social Sciences, 2015, vol. 6, no. 3, pp. 83–87. doi: 10.5901/mjss.2015.v6n3p83
Vlazhina I.Yu. [Balanced Scorecard as a tool for strategic management accounting at enterprises of inland waterway transport]. Upravlencheskii uchet = Management Accounting, 2013, no. 4, pp. 45–53. (In Russ.)
Drury C. Upravlencheskii i proizvodstvennyi uchet [Management and Cost Accounting]. Moscow, YUNITI-DANA Publ., 2007, 1423 p.
Fullerton R., Kennedy F.A., Widener S.K. Lean Manufacturing and Firm Performance: The Incremental Contribution of Lean Management Accounting Practices. Journal of Operations Management, 2014, vol. 32, no. 7, pp. 414–428. doi: 10.1016/j.jom.2014.09.002
Avrutskaya S.G., Kopylova A.D. [Lean Accounting: how to eliminate losses in accounting systems, monitoring and control]. Uspekhi v khimii i khimicheskoi tekhnologii = Advances in Chemistry and Chemical Technology, 2014, vol. 28, no. 4, pp. 104–106. (In Russ.)
Bikmukhametova Ch.Z. [Organization of cost and management accounting at enterprises implementing the principles of "lean production"]. Aktual'nye problemy gumanitarnykh i estestvennykh nauk = Topical Issues of Humanities and Sciences, 2013, no. 7-1, pp. 146–150. (In Russ.)
Maskell B., Baggaley B. [Practical Lean Accounting: A Proven System for Measuring and Managing the Lean Enterprise]. Moscow,Institute of Complex Strategic Studies Publ., 2013, 384 p.
Chopra A. Lean Accounting – An Emerging Concept. International Journal of Marketing, Financial Services & Management Research, 2013, vol. 2, no. 8, pp. 79–84.
Maskell B.H., Kennedy F.A. Why Do We Need Lean Accounting and How Does It Work? Journal of Corporate Accounting & Finance, 2007, vol. 18, iss. 3, pp. 59–73. doi: 10.1002/jcaf.20293
