Abstract

Methodologies of cost management have undergone a rather large development over the last century. The most innovative among them is a lean manufacturing. In the terms of the emergence of social entrepreneurship in Ukraine, in which one of the main ideas is attraction of alternative resource sources in order to minimize the environmental impact, the traditional concept of the lean manufacturing requires changes that would make possible to assess the company's results not only from an economic point of view, but also from the social and environmental, ensuring sustainable development. Theoretical and methodological approaches of scientists concerning the research of aspects of the concept of lean manufacturing, its methods and the concept of sustainable development were analyzed and generalized. The concept of a combination of lean manufacturing and sustainable development was developed. Transformation of the enterprise within the framework of the concept runs in three stages, each of which is implemented within a certain component of sustainable development. The first stage is the transformation of management, strategy development, technical re-equipment which is implemented within the economic component, the second stage - personnel transformation is implemented within the social one, the third stage – reduction of environmental burden and spreading own ideas within client is implemented within the framework of environmental development. In order to assess the adequacy of the proposed concept, authors analyzed it on an example of PJSC "Carlsberg Ukraine", that implements its own program of sustainable development called "Together Towards ZERO". Consequently, as a result of internal transformations in accordance with the concepts of lean manufacturing and sustainable development, enterprise is able to release part of working capital and direct it towards creating a social good. A hidden potential of such combination of the concept of lean manufacturing and sustainable development is yet to uncover, which necessitates the further research.

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