Advertisement

Formation of Control Procedures for Costs of Services of Resource-Supplying Subjects in the Sphere of Housing and Communal Services in the System of Lean Production

  • S. A. GorodkovaEmail author
  • M. V. Namkhanova
  • E. A. Kibireva
Conference paper
Part of the Smart Innovation, Systems and Technologies book series (SIST, volume 139)

Abstract

The introduction of the principles of lean production in the activities of enterprises related to the housing and communal services allows not only to provide economic efficiency to the economic entities, but also to obtain a social effect, expressed in providing the population with quality services at affordable prices. On the example of the analysis of business processes of water supply and sanitation enterprises of the Zabaykalsky Region ways of improving the cost control procedures that provide management of enterprises with relevant information for making effective management decisions are proposed in the article. Orientation to lean production means the classification of costs based on the presence/absence of utility in value added, in contrast to the traditional industry nomenclature. The author’s classification of costs is systematized according to the structural divisions of water supply and sanitation enterprises. For example, for a sewage pumping station, costs that do not have useful value are losses due to leaks, breakthroughs due to unsatisfactory technical condition of the sewerage network, the cost of electricity for pumping and transporting the waste fluid, the costs of maintaining the paperwork, etc., in contrast to the costs connected with the use of materials (coagulants) for cleaning and recycling of waste fluid, for the existence of online consumer cabinets, etc. For management decision-making in the system of lean production another system of accounting and control of costs is needed. The authors offer the following types of control procedures: administrative, audit, regulatory, reparation, preventive. The goal, tasks, content, the owner of the process, the forms and frequency of the conduct, the results of the presentation for each type are defined. The interrelation of these attributes is reflected in the Regulations of the control procedures. The carried out approbation of the proposed methodology of control procedures for the resource-supplying subjects of the Zabaykalsky Krai made it possible to identify the insufficient efficiency of business processes of enterprises and the need for further work on the introduction of lean production principles.

Keywords

Lean production Resource-supplying entities 

References

  1. 1.
    Krafcik, J.: Triumph of the lean production system. MIT Sloan Management Review 30(1), 41 (1988)Google Scholar
  2. 2.
    Woomeck, J.: Lean Production: How to Get Rid of Losses and Achieve Prosperity for Your Company, 2nd edn. Alpina Business Books, Moscow (2005)Google Scholar
  3. 3.
    Mityakova, O.I.: Evaluation of the innovative potential of an industrial enterprise. Finance and credit, no. 13, 69–74 (2004)Google Scholar
  4. 4.
    Adler, Yu. P.: “Six Sigma”: another road leading to the temple. Methods of quality management, no. 10, 15–23 (2000)Google Scholar
  5. 5.
    Kistner, K., Steven, M.: Betriebswirtschaftlehre im Grundstudium II, vol. 75. Physica-Verlag, Heidelberg (1997)Google Scholar
  6. 6.
    Glazl, F., Livehud, B.: Dynamic development of the enterprise. how enterprises-pioneers and bureaucracy can become effective, vol. 264. Spiritual heritage, Kaluga (2000)Google Scholar
  7. 7.
    Slain, N.: Organization, planning and design of production. In: Slain, N., Chambers, S., Johnston, R. (eds.) Operational management, vol. 790. INFRA-M, Moscow (2009). trans. from the 5th of Eng. EdGoogle Scholar
  8. 8.
    George, M.L.: “Lean Manufacturing + Six Sigma” in the service sector: How the speed of lean manufacturing and the quality of six sigma help improve business, vol. 402. Alpina Business Books, Moscow (2005). Per. with EnglishGoogle Scholar
  9. 9.
    George, M.L.: Lean production + six sigma: Combining the quality of six sigma with the speed of lean manufacturing, vol. 360. Alpina Business Books, Moscow (2005). Per. with EnglishGoogle Scholar
  10. 10.
    Wumek, J., Jones, D.: Means against losses. Methods of quality management, no. 2, 17–22 (2004)Google Scholar
  11. 11.
    Levinson, W.: Lean production: a synergetic approach to loss reduction. In: Levinson, W., Reric, R. (eds.) RIA “Standards and Quality”, vol. 272, Moscow (2007). Trans. with English. Ruskin, A.L., under on uch. Bragin, VGoogle Scholar
  12. 12.
    Neilis, J., Dzhesson D.: Business Process Management: A Practical Guide to Successful Project Implementation, vol. 512. Symbol-plus, SPb (2015)Google Scholar
  13. 13.
    Rother, M.: Learn to see business processes: building the cards of value streams, vol. 136. Alpina Publisher, Moscow (2015)Google Scholar
  14. 14.
    Hammer, M.: Faster, better, cheaper. Nine methods of business process reengineering, vol. 360. Alpina Pablisher, Moscow (2012)Google Scholar
  15. 15.
    Scheer, A., Williams M.: ARIS - modeling of business processes, vol. 224 (2009)Google Scholar
  16. 16.
    Repin, V.: Business processes. Modeling, implementation, management, vol. 512. Mann, Ivanov and Ferber (2013)Google Scholar
  17. 17.
    Repin, V.: Process approach to management. Modeling of business processes, vol. 373. Mann, Ivanov and Ferber (2013)Google Scholar
  18. 18.
    Melnik, M.: Development of internal financial control and audit in commercial organizations. The Kazan Economic Herald, 6(14), 89–98 (2014)Google Scholar
  19. 19.
    Burtsev, V.: The main directions of improving internal control in the organization. Audit records, no. 10, 42–47 (2014)Google Scholar
  20. 20.
    Azarka, M.A., Verkeeva, E.V.: Accounting and analytical support of business process management in the internal audit system. Issues of Economics and Law, no. 12, 242–249 (2011)Google Scholar
  21. 21.
    Bodyako, A.V.: Development of comprehensive methodological support for internal control procedures for payroll calculations. Bulletin of the University (State University of Management), no. 3, 58–70 (2012)Google Scholar
  22. 22.
    Polenova, S.N.: Internal control system: the theoretical aspect of construction and operation (2016). http://www.consultant.ru
  23. 23.
    Sungatullina, R., Markova, E.: Internal control system and its elements for internal audit purposes. Bulletin of the Bashkir State Agrarian University, no. 1, 94–97 (2012)Google Scholar
  24. 24.
    Maisigova, L.A.: Prospects for the development of the internal control and audit system based on the risk-oriented approach. Austrian J. Humanit. Soc. Sci. 9–10, 306–311 (2014)Google Scholar
  25. 25.
    Gorodkova, S.A.: On the classification of costs for the adoption of managerial decisions: industrial development of Russia: problems, perspectives. In: Collection of articles on the materials of the VIII International Scientific and Practical Conference, pp. 20–25. VGIPU Publishing, N. Novgorod (2010)Google Scholar

Copyright information

© Springer Nature Switzerland AG 2019

Authors and Affiliations

  1. 1.FGBOU VO “Transbaikal State University”ChitaRussia

Personalised recommendations