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

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.