CALCULATING THE COST OF OPERATIONAL ACTIVITY OF A RAILWAY STATION IN THE SYSTEM OF LEAN PRODUCTION |
| 2 | |
| 2013 |
| ECONOMIC SCIENCES |
| scientific article | 657.47 | ||
| 211-213 | system of lean production, customer-oriented business model, cost object, standard cost, value for the customer, losses, costs. |
| The paper proposes a methodology for calculating the cost of operating a railway station in the system of lean production. It is based on the combined use of techniques and methods deeply embedded in the accounting practices of efficient enterprises. The combination of productive tools of corporate management and their respective methods of calculating costs can significantly reduce the loss of resources, improve the level of information awareness among decision-makers and create real conditions for improving the operation of railway stations. |
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