+7 495 989 9610, 9am6pm (GMT+3), Monday – Friday
ИД «Финансы и кредит»

JOURNALS

  

FOR AUTHORS

  

SUBSCRIBE

    
International Accounting
 

Lean manufacturing as a way to optimize costs: Principles, tools, and implementation practices

Vol. 24, Iss. 11, NOVEMBER 2021

Received: 16 August 2021

Received in revised form: 25 October 2021

Accepted: 1 November 2021

Available online: 15 November 2021

Subject Heading: Managerial accounting

JEL Classification: L23, M11, M41

Pages: 1243–1261

https://doi.org/10.24891/ia.24.11.1243

Anna A. VEKSHINA Moscow State Institute of International Relations (University) of Ministry of Foreign Affairs of Russian Federation (MGIMO University), Moscow, Russian Federation
anveck@yandex.ru

https://orcid.org/0000-0001-8134-307X

Subject. This article deals with the tools of lean manufacturing concept that seek to eliminate losses or minimize them as much as possible while improving the quality of products provided.
Objectives. The article aims to examine the theoretical and methodological aspects of the lean concept, and describe the foreign experience of using lean technologies.
Methods. For the study, I used the methods of analysis, retrospection, comparison, and generalization. To present the study results, I used the tabular method.
Results. The article defines the notion of Loss (Muda) and types of losses specified in dedicated sources. It describes the techniques that help companies eliminate losses and maximize market orientation through their staff members’ participation. The article defines the content and discusses the implications of implementing various key tools of the lean concept.
Conclusions. Lean technologies can be implemented both individually and in combination with one another. When combined, the technologies can help both optimize labor and tangible costs, and meet the needs of customers. The use of a wide range of lean concepts can contribute to solving socioeconomic challenges faced by an individual economic entity and the entire country.

Keywords: lean production, losses, tools, costs

References:

  1. Ohno T. Proizvodstvennaya sistema Toioty: Ukhodya ot massovogo proizvodstva [Toyota Production System: Beyond Large-Scale Production]. Moscow, Institute for Complex Strategic Studies Publ., 2008, 208 p.
  2. Bratchenko S.A. [Lean Production in Russia: Theory and Practice]. Vestnik Moskovskogo universiteta. Seriya 6. Ekonomika = Moscow University Economics Bulletin, 2018, no. 3, pp. 146–158. URL: Link (In Russ.)
  3. Gubaidullina F.S. [Transformation of economic model of Japan]. Sovremennaya konkurentsiya = Journal of Modern Competition, 2016, vol. 10, no. 4, pp. 74–89. URL: Link (In Russ.)
  4. Womack J.P., Jones D.T. Berezhlivoe proizvodstvo: Kak izbavit'sya ot poter' i dobit'sya protsvetaniya vashei kompanii [Lean Thinking: Banish Waste and Create Wealth in Your Corporation]. Moscow, Al’pina Pablisher Publ., 2013, 472 p.
  5. Liker J.K., Meier D. Praktika dao Toyota: Rukovodstvo po vnedreniyu printsipov menedzhmenta Toyota [The Toyota Way Fieldbook. A Practical Guide for Implementing Toyota’s 4Ps]. Moscow, Al’pina Pablisher Publ., 2011, 584 p.
  6. Wader M. Instrumenty berezhlivogo proizvodstva: Mini-rukovodstvo po vnedreniyu metodik berezhlivogo proizvodstva [Lean Tools. A Pocket Guide to Implementing Lean Practices]. Moscow, Al’pina Pablisher Publ., 2017, 125 p.
  7. Levinson W.A., Rerick R. Berezhlivoe proizvodstvo: sinergeticheskii podkhod k sokrashcheniyu poter' [Lean Enterprise: A Synergistic Approach to Minimizing Waste]. Moscow, Standarty i kachestvo Publ., 2007, 272 p.
  8. Dvinskikh D.Yu., Rychkova N.A., Slastikhina I.Yu. et al. Berezhlivoe pravitel'stvo: kak i dlya chego vnedryayut LEAN za rubezhom. Rabochie materialy Tsentra mezhdistsiplinarnykh issledovanii [Lean government: How and why LEAN is being implemented abroad. Center for Interdisciplinary Research. Working Papers]. Moscow, HSE Publ., 2019, 56 p. URL: Link
  9. Avdeeva E.S. [The application of the lean production concept to the auxiliary subsystem of an industrial enterprise]. Ekonomika, predprinimatel'stvo i pravo = Journal of Economics, Entrepreneurship and Law, 2020, vol. 10, no. 2, pp. 355–364. (In Russ.) URL: Link
  10. Fabrizio T., Tapping D. 5S dlya ofisa: kak organizovat' effektivnoe rabochee mesto [5S for the Office: Organizing the Workplace to Eliminate Waste]. Moscow, Institute for Complex Strategic Studies Publ., 2008, 214 p.
  11. Laricheva E.A., Sklyar E.N. [The 5S system as the first step of implementing lean manufacture at the industrial enterprise]. Ekonomika i effektivnost' organizatsii proizvodstva, 2012, no. 16, pp. 114–117. (In Russ.)
  12. Kirshin I.A., Zainullina M.R., Izmailov A.E., Izmailova D.O. [Modern industry trends: Just in time system]. Nauchnye trudy Tsentra perspektivnykh ekonomicheskikh issledovanii, 2020, no. 19, pp. 6–13. (In Russ.) URL: Link
  13. Moroz D.I., Lagovskaya E.V. [Instruments of Lean Production]. Kul'tura. Nauka. Proizvodstvo = Culture. Science. Production, 2018, no. 1, pp. 68–70. (In Russ.)
  14. Khalturina E.N. [The principles of application and implementation of the kanban system at the enterprise]. Aktual'nye problemy ekonomiki sovremennoi Rossii, 2017, no. 4, pp. 97–102. (In Russ.)
  15. Shekhtman A.Yu., Vasil'eva S.E., Kraineva R.K., Korneeva E.N. [Modern approaches to the organization of production]. Vestnik Volzhskogo universiteta im. V.N. Tatishcheva = Vestnik of Volzhsky University after V.N. Tatischev, 2018, no. 1, pp. 183–191. URL: Link (In Russ.)
  16. Varlamova E.V., Pavlova G.Sh., Smol'yaninova E.S., Lysikova I.V. [The American way of implementing the Japanese principles of lean production]. Fundamental'nye issledovaniya = Fundamental Research, 2020, no. 10, pp. 38–42. (In Russ.) URL: Link
  17. Dvinskikh D.Yu., Teplyakova D.O., Tumanova M.V. Zarubezhnye keisy primeneniya LEAN v gosupravlenii. V kn.: Berezhlivoe upravlenie v gossektore [Foreign cases of LEAN use in public administration. In: Lean management in the public sector. How to establish processes]. Moscow, RANEPA Publ., 2021, pp. 158–167.
  18. Drobyshevskaya L.N., Ignatova L.V. [Lean manufacturing: methods and tools]. Ekonomika ustoichivogo razvitiya = Economics of Stable Development, 2015, no. 4, pp. 59–64. URL: Link (In Russ.)
  19. Miroshnichenko M.A., Kovtun A.V., Kuznetsova K.A. [Quality management and human capital management through lean innovation]. Estestvenno-gumanitarnye issledovaniya = Natural Humanitarian Studies, 2019, no. 26, pp. 142–147. URL: Link (In Russ.)
  20. Tolstova E.G. [The main tool for the work results’ quality of the lean production]. Alleya nauki, 2020, vol. 1, no. 4, pp. 226–230. (In Russ.) URL: Link

View all articles of issue

 

ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

Journal current issue

Vol. 24, Iss. 11
November 2021

Archive