MAKING ECONOMIC DECISIONS BASING ON THE INFORMATION ABOUT COSTS AND RESULTS OF VALUE CHAINS

Abstract

Objective: Research of the methods of forming information about costs for managerial decision making at “lean” enterprises. Methods: Analysis, synthesis, modeling, comparison, classification, summarizing, logical method. Results: The main features of various kinds of economic decisions making at “lean” enterprises are researched; it is shown that to make managerial decisions at “lean” enterprises the information about costs and results of value chains is used. It is demonstrated at conventional examples that basing on information about costs and results of value chains it is possible to ground many types of managerial decisions. Scientific novelty: It is proposed to use the method of accounting costs and results of value chains to make managerial economic decisions at Russian enterprises introducing “lean” production. The proposal is grounded by a number of examples of various managerial decisions: to rationalize the assortment; to take additional order; on outsourcing; on capital investment; on price making. Practical value: The practical value is shown in the possibility to solve the contradiction between improvements in business procedures of Russian enterprises introducing “lean” production and the drawbacks of the traditional system of managerial accounting, which is unable to satisfy the information demands of managers in new conditions.

Keywords

• «бережливое» производство
• «бережливое» предприятие
• vsc-метод
• “lean” production
• “lean” enterprise
• decision making
• value chain
• costs accounting in chains
• vsc-technique
• managerial analysis