THE CONCEPT OF LEAN PRODUCTION AS A TOOL OF DEVELOPMENT OF ENTREPRENEURSHIP IN THE UNITY OF ITS MAIN COMPONENTS

The article actualizes the problems associated with the development of entrepreneurship as a whole, consisting of personal, economic and organizational and managerial components, from the point of view of the concept of “Lean production”. Due to the high rate of development of society and increasingly tangible processes of globalization, the Russian economy is forced to develop at an accelerated pace, as it does not have a reserve of time, unlike, for example, the EU countries, where the formation of market relations took place over a long period. “Lean production” is a management system that aims to implement continuous management impact in relation to the organization in order to minimize all types of losses. The principles of Lean manufacturing (or Lean production) are successfully used in many countries in the world and do not lose their relevance both for newly created organizations (“lean startup”) and for existing ones (“lean production”). It is vital for any organization to strive maximizing profits, and the use of “lean production” tools allows not only to increase profits by applying modern management methods, but also to adapt to the changing conditions of the modern world to achieve their goals and create their competitive advantage. In this regard, the article provides a comparative characteristic of accounting and Lean accounting for certain indicators, including cost, reliability of data display, labor intensity of work, tracking costs and other parameters of the organization. The result of the research is recommendations for the implementation of the Lean method, presented in the form of a value chain. Finally, a conclusion is drawn that in a period of rapid changes in the economy, the use of Lean accounting can become the basis for integration into the digital economy, and the most effective Lean accounting is when the organization of business is based on the principles of “lean” philosophy, moving from “lean production” to “Lean entrepreneurship”.

entrepreneurship, entrepreneurial activity, competitiveness, lean production, lean manufacturing, lean entrepreneurship, efficiency, innovation, innovative management, accounting, lean accounting.

Leonteva M. V. The concept of lean production as a tool of development of entrepreneurship in the unity of its main components. Business. Education. Law, 2020, no. 1, pp. 219–224. DOI: 10.25683/VOLBI.2020.50.138.