Application of the concept of lean production in the accounting and analytical system of agricultural organizations

Abstract

The article provides a theoretical justification of the concept of lean production, in order to develop the methodology of organization and functioning of the accounting and analytical system in agricultural organizations. One of the key tasks in improving the efficiency of domestic production in the conditions of a downturn in the pace of economic development and limited financing of domestic enterprises is the search for tools and methods to improve production processes in order to save as much as possible of all the resources of the enterprise. To solve this problem, the article presents the author’s model of accounting and analytical interaction of an economic entity within the integrated structure of the agro-industrial complex, built on the basis of the concept of lean production.