Use of benchmarking as a tool of lean production in the mechanism of cost management in an agricultural organization
Year: 2024
Type: article
Abstract: The mechanism of cost management, reflecting the peculiarities of its organization at the microand macro-level, with the application of lean production principles (focus on creating value for the customer, continuous improvement, strategic orientation, loss reduction, visualization and transparency, etc.) is presented. Methodological approaches to cost rationing in the production of agricultural products, taking into account the conditions of its production (resource availability of organizations) and the level of efficiency of resource expenditure are substantiated. The novelty of the considered approach consists in the use of the tool of lean production – cost benchmarking. It allowed to calculate the reserves of growth of productive indicators of agricultural producers’ activity taking into account their provision with long-term and short-term assets, labor resources.
Source: Agrarian Economics
Author: I. Kokhnovich
Institution: National Academy of Sciences of Belarus
Language: English
Domain: Life Sciences
Open Access status: hybrid
OpenAlex ID: W4403233835