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The paper substantiates the necessity to introduce a quality management system at medium-sized enterprises in Russia based on the principle of lean production. The fundamentals and goals of lean production are considered in the article. The financial activity of the enterprise for machinery and spare parts sale for automobiles and agricultural machinery included in the agro-industrial complex of the Central Federal District was analyzed on the principle of lean production. The main stages of financial activity as a technological process are presented, the main directions of quality control of the financial activity of the enterprise are identified, essential quality indicators (sales volume, receivables, and inventory balance) are identified, the relationship between these indicators is established, as well as their impact on the enterprise profits. The distribution of overdue receivables in the company depending on the average maturity and the change in total receivables over time are presented in the paper. An analysis of changes in the system component of receivables is given, the main parameters of the law of distribution of values of the random component of receivables are determined, the causes of arrears of receivables based on the analysis of the constructed Ishikawa diagram are identified, the need to develop a system of corrective measures to identify and eliminate external and internal causes of process variations is substantiated. The necessity to develop a standard for analyzing the financial activity of the enterprise to ensure its quality was determined. |
