Toolkit of material resources management in lean production at engineering enterprises

Continuous improvement of material resources management tools based on the principles of lean production in production management allows managers of enterprise to increase the economic efficiency of operating activities and gain competitive advantages. Sheet metal cutting is the main technological p...

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Autores principales:	Smirnov Artyom, KOBZEV VLADIMIR
Formato:	article
Lenguaje:	EN RU
Publicado:	Peter the Great St. Petersburg Polytechnic University 2021
Materias:	lean production material resource management management accounting engineering enterprise sheet metal cutting business material resources sorting method Business HF5001-6182
Acceso en línea:	https://doaj.org/article/f29c98dd17014ef689a47a25a3b51ac2
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id	oai:doaj.org-article:f29c98dd17014ef689a47a25a3b51ac2
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spelling	oai:doaj.org-article:f29c98dd17014ef689a47a25a3b51ac22021-11-15T10:49:47ZToolkit of material resources management in lean production at engineering enterprises2304-97742618-867810.18721/JE.14509https://doaj.org/article/f29c98dd17014ef689a47a25a3b51ac22021-10-01T00:00:00Zhttps://economy.spbstu.ru/article/2021.91.09/https://doaj.org/toc/2304-9774https://doaj.org/toc/2618-8678Continuous improvement of material resources management tools based on the principles of lean production in production management allows managers of enterprise to increase the economic efficiency of operating activities and gain competitive advantages. Sheet metal cutting is the main technological process with sheet metal taking a significant share of production material costs at many engineering enterprises. Therefore, the task of increasing of the material utilization rate is relevant in terms of increasing the economic efficiency of the enterprise and rational use of natural resources. Introduction of rational cutting algorithms is the main direction of solving this task. However, in order to eliminate arising losses when cutting sheet metal, it is necessary to pay attention to the questions of reasonable sorting of material resources after cutting into groups of business and non-business material resources and the organization of their management accounting. The purpose of the research is to develop tools of material resources management in lean production for sheet metal cutting at engineering enterprises with single or serial types of production. The paper proposes the terminological apparatus of the study, develops a method for material resources sorting after sheet metal cutting, and substantiates the possibility of increasing the economic efficiency of sheet metal rational cutting taking into account business material resources. The practical recommendations for organization of management accounting of material resources after sheet metal cutting were also proposed in the research. It should be noted that using information technologies in the process provides managers with operational and substantiated information for making economic effective and timely management decisions. Thus, as a result of the research, the theoretical and practical aspects of material resource management after cutting were developed. The practical significance of the research consists in the possibility of mastering the developed proposals in engineering production for improving the process of sheet metal cutting in order to reduce technological costs, optimize the costs structure or increase net income.Smirnov ArtyomKOBZEV VLADIMIRPeter the Great St. Petersburg Polytechnic Universityarticlelean productionmaterial resource managementmanagement accountingengineering enterprisesheet metal cuttingbusiness material resourcessorting methodBusinessHF5001-6182ENRUНаучно-технические ведомости СПбГПУ: Экономические науки, Vol 14, Iss 5 (2021)
institution	DOAJ
collection	DOAJ
language	EN RU
topic	lean production material resource management management accounting engineering enterprise sheet metal cutting business material resources sorting method Business HF5001-6182
spellingShingle	lean production material resource management management accounting engineering enterprise sheet metal cutting business material resources sorting method Business HF5001-6182 Smirnov Artyom KOBZEV VLADIMIR Toolkit of material resources management in lean production at engineering enterprises
description	Continuous improvement of material resources management tools based on the principles of lean production in production management allows managers of enterprise to increase the economic efficiency of operating activities and gain competitive advantages. Sheet metal cutting is the main technological process with sheet metal taking a significant share of production material costs at many engineering enterprises. Therefore, the task of increasing of the material utilization rate is relevant in terms of increasing the economic efficiency of the enterprise and rational use of natural resources. Introduction of rational cutting algorithms is the main direction of solving this task. However, in order to eliminate arising losses when cutting sheet metal, it is necessary to pay attention to the questions of reasonable sorting of material resources after cutting into groups of business and non-business material resources and the organization of their management accounting. The purpose of the research is to develop tools of material resources management in lean production for sheet metal cutting at engineering enterprises with single or serial types of production. The paper proposes the terminological apparatus of the study, develops a method for material resources sorting after sheet metal cutting, and substantiates the possibility of increasing the economic efficiency of sheet metal rational cutting taking into account business material resources. The practical recommendations for organization of management accounting of material resources after sheet metal cutting were also proposed in the research. It should be noted that using information technologies in the process provides managers with operational and substantiated information for making economic effective and timely management decisions. Thus, as a result of the research, the theoretical and practical aspects of material resource management after cutting were developed. The practical significance of the research consists in the possibility of mastering the developed proposals in engineering production for improving the process of sheet metal cutting in order to reduce technological costs, optimize the costs structure or increase net income.
format	article
author	Smirnov Artyom KOBZEV VLADIMIR
author_facet	Smirnov Artyom KOBZEV VLADIMIR
author_sort	Smirnov Artyom
title	Toolkit of material resources management in lean production at engineering enterprises
title_short	Toolkit of material resources management in lean production at engineering enterprises
title_full	Toolkit of material resources management in lean production at engineering enterprises
title_fullStr	Toolkit of material resources management in lean production at engineering enterprises
title_full_unstemmed	Toolkit of material resources management in lean production at engineering enterprises
title_sort	toolkit of material resources management in lean production at engineering enterprises
publisher	Peter the Great St. Petersburg Polytechnic University
publishDate	2021
url	https://doaj.org/article/f29c98dd17014ef689a47a25a3b51ac2
work_keys_str_mv	AT smirnovartyom toolkitofmaterialresourcesmanagementinleanproductionatengineeringenterprises AT kobzevvladimir toolkitofmaterialresourcesmanagementinleanproductionatengineeringenterprises
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Toolkit of material resources management in lean production at engineering enterprises

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