OPTIMIZATION OF PRODUCTION COSTS OF BAKERY PRODUCTS USING KAIZEN BUDGET


Permitina L. V.

In a dynamic and constantly changing environment, complex economic conditions, enterprise competitiveness is possible by taking into account consumer requirements for products, on the one hand, and continuous cost optimization to achieve their optimal level, which allows getting the maximum profit for its development, on the other hand. One of the most important conditions for solving this problem is a new approach of enterprises to the development of a production accounting system based on domestic and foreign progressive technologies at all stages of production, which is especially important for food industry enterprises. The purpose of the study is to develop theoretical and methodological guidelines and practical recommendations for optimizing production costs based on the use of modern tools of production accounting: kaizen costing and kaizen budgeting. The study used the scientific concepts of various schools in the field of industrial accounting, systemic and dialectical approaches, the method of chronological analysis and graphic modeling. The authors also used analysis, synthesis, comparison, building models and other techniques. The study discusses the theoretical and methodological provisions for the possibility of optimizing production costs based on modern tools of production accounting: kaizen costing and kaizen budgeting. The proposed stages of formation of kaizen budget have practical significance and allow solving the problem of optimizing production costs at enterprises. The study of theoretical and methodological provisions of kaizen budgeting allows summarizing the views of leading scientists on the stages of its formation and revealing the content of each stage. This will improve the theoretical base of production accounting, as well as optimize production costs. Keywords: cost accounting, kaizen costing, kaizen budget, costing, optimization, product cost. Highlights: the theoretical positions of the possibility of optimizing production costs based on the use of kaizen costing and kaizen budget were considered; the stages of kaizen budget were determined, which allows continuously optimizing production cost indicators to the target level that provides the necessary level of profit and profitability; the content of the stages of kaizen budget was disclosed.

Lyudmila V. Permitina, a post-graduate student og Ogarev Mordovia State University, Saransk.


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