Abstract
This article proposes a universal methodological approach to the calculation of losses of the lean production concept for subsequent use in assessing the level of competitiveness of Russian industrial enterprises (by the example of the market of thermal insulation materials). The conducted review of literary sources confirms the relevance of the scientific problem of assessing the level of competitiveness of Russian industrial enterprises based on the concept of lean production. The purpose of this work is to develop a universal methodical approach to the calculation of losses of the concept of lean production. Scientific novelty is presented by formulas for calculation of economic evaluation of each of seven types of production losses of the concept of lean production and is concluded in the expression of the value of losses in relative and absolute terms, as well as the calculation of actual and normalized losses. The methodological basis of the research is general scientific methods (analysis, synthesis, comparison, induction), as well as special methods of economic sciences (economic-statistical, structural-functional, systemic). The totality and combination of these methods are adequate to the stated purpose of the study. The presented work contributes to the solution of the scientific question about the ways of evaluating the losses of lean production both in relative and absolute terms. The practical significance of the work lies in the possibility of application of the author’s tested methodology at the enterprises of the insulation materials industry and in other sectors of the economy. First of all, this work is of interest to students of economic directions and representatives of management of industrial enterprises of the Russian Federation. As examples for approbation two enterprises functioning on the market of thermal insulation materials are taken. The considered enterprises operate in the Central Federal District and produce one of the most demanded today in Russia types of insulation – stone wool. In the course of works carried out at the two enterprises each of the seven types of losses was determined by a similar algorithm. For example, the calculation of losses from defects is presented. Lean production is a tool with the help of which it is possible to form an idea about the level of competitiveness of the enterprise.
Published Version
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