Upravljačko-računovodstvena podrška menadžmentu preduzeća u lean poslovnom okruženju

Abstract

Management accounting is, by the content and character of information produced, an indispensable basis for the implementation of the defined strategy and management of the enterprise. Devising an appropriate information basis for efficient management of the enterprise has always been a subject of interest of scientific and professional community. Numerous efforts have been made to make information relevant for business decision-making transparent and easily accessible. However, business conditions have mercilessly changed and surpassed the solutions found. A large number of concepts that belong to the group of modern ones have shown their unsuitability in conditions in which the product life cycle shortens, all types of waste and non-value-added activities are eliminated, and product delivery just in time, with the aim of providing the required value to the user. Under such conditions, a significant information basis for enterprise management is lean accounting. Before applying lean accounting, enterprises must begin their process of lean transformation. This implies the acceptance and implementation of lean business concept and its basic principles in all processes in the enterprise, not only in the production process. Organization of the process around the “value stream” has created the conceptual basis of the new concept of costing. “Value stream” costing successfully overcomes the problem of cost allocation, making the link between costs and cost drivers easily accessible and discernible. This concept of costing makes one segment of the three-dimensional performance presentation achieved, which is possible by using the Box Score. Lean accounting adds information on available capacity to the financial performance presented in the “value stream” income statement and performance measures. Consideration of information on available capacity is important due to the fact that increased production capacity at the expense of non-production capacity leads to performance improvement of production cells, “value streams”, and enterprise itself, which further leads to increased profitability of “value streams” and the enterprise. In this way, lean accounting provides relevant, reliable, fast, and comprehensive information basis for the performance of management activities in the enterprise.