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
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