Application of quantitative and qualitative methods for determination of priority development directions of companies implementing lean manufacturing
This article covers the issues of integration of qualitative and quantitative methods applied when justifying management decision-making in companies implementing lean manufacturing. The authors defined goals and subgoals and justified the evaluation criteria which lead to the increased company value if achieved. The authors identify the most important top-level rating indicators: receiving a profit and increase in cash flow. The lower level includes criteria: 1) created value, sales volume, productivity, customer satisfaction; 2) net cash flow, turnover of current assets, EBITDA; 3) amount of accounts receivable; acceleration of the time from receipt of the order to receipt of money, expansion of own dealer network; 4) loss reduction, reduction of indirect costs, reducing inventory. The application of the analytic hierarchy process and the involvement of experts of various services allow accelerating management decision-making with regard to the determination of the priority development directions in the current economic conditions and making the process objective to the maximum.
Keywords: analytic hierarchy process, lean manufacturing, management accounting, decision-making