УКР ENG

Search:


Email:  
Password:  

 REGISTRATION CERTIFICATE

KV #19905-9705 PR dated 02.04.2013.

 FOUNDERS

RESEARCH CENTRE FOR INDUSTRIAL DEVELOPMENT PROBLEMS of NAS (KHARKIV, UKRAINE)

According to the decision No. 802 of the National Council of Television and Radio Broadcasting of Ukraine dated 14.03.2024, is registered as a subject in the field of print media.
ID R30-03156

 PUBLISHER

Liburkina L. M.

 SITE SECTIONS

Main page

Editorial staff

Editorial policy

Annotated catalogue (2011)

Annotated catalogue (2012)

Annotated catalogue (2013)

Annotated catalogue (2014)

Annotated catalogue (2015)

Annotated catalogue (2016)

Annotated catalogue (2017)

Annotated catalogue (2018)

Annotated catalogue (2019)

Annotated catalogue (2020)

Annotated catalogue (2021)

Annotated catalogue (2022)

Annotated catalogue (2023)

Annotated catalogue (2024)

Thematic sections of the journal

Proceedings of scientific conferences



BUSINESS INFORM №8-2013

The title and content

ABSTRACTS AND INFORMATION ABOUT AUTHORS

47

Section: Accounting and Auditing
UDC 657
Kachalay V. V.
Kaizen Costing: Experience and Prospects of Implementation at Industrial Enterprises of Ukraine (p. 273 - 277)

The article focuses on a necessity to apply effective methods of cost accounting of products for gaining competitive advantages by the Ukrainian industrial enterprises in the world market of goods and services. It describes the essence of the kaizen costing as a process of continuous and gradual improvement and also identifies factors, which de-stimulate rapid propagation of these methods of cost accounting at domestic enterprises. It provides experience of its implementation at the Ukrainian company Coca-Cola Beverages Ukraine, in particular, marks out three key principles, which formed the basis of its successful implementation. It offers to make amendments to Article 364 of Methodical Recommendations on Formation of Cost of Products (works, services) in Industry. It conducts a comparative analysis and establishes a functional interconnection between the kaizen costing and such methods of cost accounting of industrial products as standard costing, target costing and “just in time” approach. It develops a model of an optimal system of cost accounting of products of industrial enterprises on the basis of the results of the study.
Keywords: kaizen methods, kaizen costing, “just in time” approach, standard costing, target costing
Fig.: 2. Bibl.: 8.

Kachalay Valeriy V. – Postgraduate Student, Department of Accounting and Auditing, Taras Shevchenko National University of Kyiv (60 Volodymyrska Str., Kyiv, 01033, Ukraine)
Email: [email protected]

Article is written in Ukrainian
Downloads/views: 404

Download article (pdf) -

Reference to this article:
Kachalay, Valeriy V. (2013) “Kaizen Costing: Experience and Prospects of Implementation at Industrial Enterprises of Ukraine.” Business Inform 8:273–277.


1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | 11 | 12 | 13 | 14 | 15 | 16 | 17 | 18 | 19 | 20 | 21 | 22 | 23 | 24 | 25 | 26 | 27 | 28 | 29 | 30 | 31 | 32 | 33 | 34 | 35 | 36 | 37 | 38 | 39 | 40 | 41 | 42 | 43 | 44 | 45 | 46 | 47 | 48 | 49 | 50 | 51 | 52 | 53 | 54 | 55 | 56 | 57 | 58 | 59 | 60 | 61 | 62 | 63 | 64 | 65 | 66 |

 FOR AUTHORS

License Contract

Conditions of Publication

Article Requirements

Regulations on Peer-Reviewing

Publication Contract

Current Issue

Frequently asked questions

 INFORMATION

The Plan of Scientific Conferences


 OUR PARTNERS


Journal «The Problems of Economy»

  © Business Inform, 1992 - 2024 The site and its metadata are licensed under CC BY-SA. Write to webmaster