UDC: 658.512:664:504
https://doi.org/10.25198/2077-7175-2025-6-141


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ORGANIZATIONAL AND METHODOLOGICAL REGULATION OF WASTE ACCOUNTING IN THE LEAN PRODUCTION SYSTEM IN THE DAIRY PROCESSING SECTOR OF THE ECONOMY

Z. S. Tuyakova1, L.G. Egorova2
Orenburg State University, Orenburg, Russia
1 e-mail: ogubua@mail.ru
2 e-mail: egorowa70@mail.ru

Abstract. The article presents the authors’ position on the organization and methodology of waste accounting regulation as applied to dairy processing enterprises aiming to implement the lean production concept. The key principles of lean production and their integration into the waste accounting system of dairy processing plants are analysed. Methodological approaches to accounting for waste generation and its utilization in the milk processing technological cycle are examined. The relevance of optimizing waste accounting to minimize losses and enhance resource efficiency is substantiated.

The main groups and types of waste resulting from milk raw material processing are analysed, along with accounting methods that leverage lean production tools and digital technologies. The study demonstrates the impact of organizational and methodological support for waste accounting on the economic and environmental performance of dairy processing production systems. Recommendations are provided for implementing waste accounting based on lean production principles and the use of modern digital technologies.

The aim of the study is to develop an organizational and methodological framework for waste accounting within the lean production system of the dairy industry, a socially significant sector of the Russian economy.

The scientific novelty of the research lies in advancing the theory and methodology of waste accounting for dairy processing enterprises. This includes a scientifically grounded classification of milk processing by products, with criteria for designating them as waste, as well as methods for assessing and proposals to improve methodological approaches to waste accounting regulation from the perspective of implementing the lean production concept in this economic sector.

The practical value of the study consists in developing waste accounting recommendations that can be used by dairy processing enterprises to formulate new waste accounting policies. These recommendations will not only reduce the cost of dairy products and optimize the use of material resources overall, but also minimize the negative environmental impact.

Implementing these proposals in accounting and analytical practice will have a positive effect on the waste management system of dairy processing enterprises. This is particularly significant for the current stage of domestic economic development in terms of ensuring sustainable growth of the dairy industry and improving the environmental situation.

The authors’ approach to organizational and methodological regulation of waste accounting under lean production conditions in dairy processing can be applied in future research to develop and refine sector specific accounting standards for the dairy processing industry.

Key words: lean accounting, accounting, а waste recycling, closed-cycle production, dairy production waste, dairy processing enterprises, milk processing products, returnable resources, secondary raw materials.

Cite as: Tuyakova, Z. S., Egorova, L. G. (2025) [Organizational and methodological regulation of waste accounting in the lean production system in the dairy processing sector of the economy]. Intellekt. Innovacii. Investicii [Intellect. Innovations. Investments]. Vol. 6, pp. 141–154. – https://doi.org/10.25198/2077-7175-2025-6-141.


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