Maintaining the Blockchain-Based Accounting for Lean Production

This article summarizes the arguments and counter-arguments in the scientific debate on the use of lean accounting in the workplace, taking into account modern technologies of waste disposal and the use of distributed data registry, which is blockchain technology. The main purpose of the research is to analyze the occurrence of waste in various sectors of the Ukrainian national economy and determine how to dispose of it. The main ways of waste management and the principles that need to be guided in decision-making have been defined. The systematization of literary sources and approaches has helped to identify functioning problems of lean accounting and production. Having analyzed the approaches proposed by domestic and foreign scholars to the introduction of lean accounting, it is appropriate to conclude that the main obstacle to the formation of a lean accounting system is the lack of a certain methodical approach to the introduction of such a system. Therefore, it is the active use of blockchain technology in accounting that will allow external users to monitor waste generated at production plant and to rank production enterprises regarding their waste disposal activities. The relevance of solving this scientific problem is that in order to determine the ways waste is disposed of, it is necessary to keep track of these ways along with determining the utility of their use. Therefore, it is proposed to use a functional scheme of the lean accounting system. An important direction of research in terms of an accounting system is the allocation of lean accounting and the latest concept of management of the production enterprise, which is aimed at eliminating the loss of production resources, blockchain technology.