The Integration of the Accounting System for Implementing World Class Manufacturing (WCM) Principles
This article covers relevant issues of the development of accounting information system using the principles of integrated information space under implementation of WCM management technology. High-class internationally acknowledged business affects the key approaches to implementing social, ecological and business-processes as well as information space of economic actors. Principles underlying WCM are constant improvement and elimination of waste. In this situation, the studies oriented toward the development of theoretic and methodological projects and applications for integrating accounting systems of the economic actors into one system become especially relevant. Analysis of theoretical and methodological approaches to solving this problem demonstrated that currently the issues of formation and development of the accounting system remain open. Current model of accounting system in the Russian Federation faces contradictions between new requirements and limited possibilities of the methods of traditional accounting and, consequently, the existence of qualitative, quantitative and structural changes in the development of the accounting system. Today in Russian companies there is a great number of types of accounting with a well-defined functional segment: operational, financial, managerial, statistical, fiscal as well as accounting principles IFRS/GAAP. This separation causes obstacles in the management information system and in transition to the principles WCM, creation of several duplicative uncoordinated large data of internal reporting: in parent company and its subsidiaries, head office and structural divisions of the company etc. The aim of the study is to develop methodological and methodical approaches to forming an integrated accounting system using unproductive costs and loss as an example.