Research Article
Olena Kharlamova, Serhii Tkach
Abstract
The organizational model of benchmarking of systems of management accounting of lean production is formed and the content of its successive stages is described: internal study and preliminary analysis of competitors, implementation of a long-term benchmarking program, selection of contractors for benchmarking, identification of benchmarking partners, implementation of an action plan aimed at achieving or exceeding the benchmark selected at the previous stages of the work. It is suggested to determine the effectiveness of the management accounting of the lean production of the manufacturing enterprise on the basis of expert estimates or independently (through self-assessment). As part of the creation of a system for evaluating comparison objects there were presented: a matrix of advantages in choosing the method of evaluation in conducting benchmarking of management accounting processes; options for expert assessments of the state of management accounting; the scale of criteria for evaluating the usefulness of data (information) of management accounting of economical production, for which the advantages in the choice of alternative expert assessments are highlighted.