Abstract
The article identifies the importance of the accounting system for profit management of companies, establishes the place and role of profit in ensuring the economic activity of the enterprise, analyzes the views of scientists to define the economic essence of the term "profit". In the context of profit management, it is proposed to improve the process of calculating the cost of production as the main cost item of the enterprise by introducing a system of calculating kaizen-costing. It is established that the kaizen-costing calculation system allows to increase the amount of net profit in the future and increase the efficiency of the enterprise without significant financial injections. Emphasis is placed on the restructuring of the accounting system to meet the needs of information on profit management of domestic enterprises.
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