Role of kaizen costing in optimizing costs at mechanical engineering enterprises

The article analyzes the implementation of kaizen costing and lean production to optimize costs and improve efficiency in mechanical engineering. Currently, due to the development of technology, social and economic sectors, the information function of accounting is of key importance. It is understood as an information system that identifies records and informs parties involved about economic events occurring at the enterprise. As a result of the study, we have identified shortcomings in production processes and proposed measures, including the use of alternative materials, improvement of supply chains and modernization in packaging, which will contribute to increased productivity and reduce variable costs per unit of output. We have come to the conclusion that even small changes can significantly affect financial performance, and involving employees in the improvement process contributes to formation of an innovative culture at the enterprise. We also have proposed recommendations for the further development of these methods in the modern market.