THE ORGANIZATION OF MANAGEMENT ACCOUNTING IN MEAT PROCESSING INDUSTRY COMPANIES THAT IMPLEMENT LEAN PRODUCTION
In modern economic conditions many manufacturing companies are beginning to use the system of lean production. This especially applies to companies of meat processing industry. This system involves all elements of management systems, including accounting and analytical maintenance. Changing tasks of management accounting and usage of new principles of production management require the development of guidelines for the formulation and implementation of management accounting in such companies. This article presents a model of management accounting for meat processing industry companies that implement lean production. It consists of 3 basic units: the methodological one, the institutional and technical one and the management one. The model suggests solving specific problems of lean production system, it takes into account sectoral characteristics that influence the accounting, principles and procedures. It includes 10 stages of management accounting’s organization, accounting technique, the information requirements; management unit describes the financial aspect, management aspect, and reporting. Under conditions continuous improvement, the model expands opportunities of forming multidisciplinary information that will maintain the management of economic subjects.