Leveraging a lean region based on blockchain technology

• Main Authors: M.Yu. Chick, A.A. Makurin
• Format: Article
• Language: English
• Published: Zhytomyr Polytechnic State University 2020-12-01
• Series: Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу
• Subjects: lean accounting; production; waste; utilization; distributed registry
• Online Access: http://pbo.ztu.edu.ua/article/view/223518
• ISSN: 1994-1749; 2708-4957

This article summarizes the arguments and counterarguments in the framework of the scientific discussion on the use of economical accounting in production, considering modern technologies of waste utilization. The main objective of the study is to conduct an analysis of the emergence of waste in various sectors of the national economy of Ukraine. The main ways of utilization of waste are determined. Systematization of literary sources and approaches to solving the problem allowed us to determine the problems of the operation of lean accounting and lean production. After analyzing the proposed problems of domestic and foreign scientists regarding the implementation of lean accounting, it is appropriate to conclude that the main obstacle to the establishment of a system of lean accounting is the lack of a definite methodological approach for the implementation of such a system. The urgency of solving this scientific problem is that to determine the ways of utilization of waste, it is necessary to keep an account of them considering the usefulness of the use of waste. An important area of research in the accounting system is the allocation of lean accounting and the latest concept of management of a production enterprise, which is aimed at eliminating the losses of production resources – lean production. The high level of organization of lean accounting is no longer a factor in achieving success, but the result. Obtaining a high level of organization of accounting processes (both basic and auxiliary) will allow the company to save a significant amount of resources. Among the fact that the concept of lean accounting involves fundamentally new approaches to the culture of management and accounting organization at the enterprise. Investigating the issue of conducting business operations related to the use of waste in production, its storage, utilization is necessary for the formation of a proper system of accounting and information support for the adoption of management decisions on the recycling the waste and the use of modern waste recycling technologies. The methodical tools of the conducted research were the methods of empirical analysis, the method of observation and generalization of the results of the conducted research. The research object was chosen by the industrial sector of Ukraine.