SYSTEM BASICS OF LEAN AS A MODERN MANAGEMENT CONCEPT, FOCUSED ON INCREASING THE PRODUCTS AND SERVICES COMPETITIVENESS

Abstract

The article discusses the main principles of Lean, as well as its role in increasing the competi-tiveness of products and services. The main tools of Lean are systematized. From the point of view of system principles, two main subsystems are distinguished in Lean -procedural-technical and cultural-psychological. Emphasis on the first subsystem and neglect of the cultural component usually leads to the non-acceptance of this concept in the enterprise. The article develops a system of management com-ponents that require coordination when implementing Lean, which include: planning, production, ac-counting, budgeting, procurement, culture. Basic system models for traditional and Lean accounting have been developed. The global experience of adapting flexible methods at enterprises has been ana-lyzed, which confirms that the main difficulties in implementing the concept lie precisely in the cultural component. The results of an experiment at a Ukrainian enterprise regarding the implementation of Lean were considered, which made it possible to reduce the total execution time of one process by almost 40% and reduce the time to search for the necessary information by 23% within the framework of 1 order. Therefore, the concept of Lean deserves the attention of managers of domestic enterprises in order to increase the level of competitiveness of products and services, increase the satisfaction of their con-sumers and significantly reduce the level of costs. The systemic nature of this management concept lies in the interdependence and mutual influence of the used tools and subsystems. Therefore, the best effect from the introduction of the concept is obtained by those enterprises that do it comprehensively. But in our opinion, even a single use of the described tools will allow us to see the result, which motivates the management for further changes