The impact of lean manufacturing philosophy on the financial control system of oil and gas sector organizations

This work examined the principles of lean manufacturing philosophy and its impact on the financial control system of oil and gas sector organizations. The purpose of the study is to analyze how the philosophy of lean production is being implemented in organizations whose activities are related to oil and gas in the Russian Federation and other countries, and to show that it has a huge impact on the financial control system of these organizations. The following methods were used: substantive analysis of literature (scientific articles, reports and other sources) and comparison. An analysis was also conducted of all types of losses inherent in the activities of oil and gas sector organizations, for the neutralization of which the philosophy of lean production is introduced. Next, a list of domestic and foreign organizations that have introduced the principles of the philosophy of lean production in their activities was proposed and the results of this implementation were shown. In conclusion, it was analyzed how the philosophy of lean production influences the financial control system of organizations with specific examples. Analysis of statistics has shown that the lean manufacturing philosophy transforms the financial control system of oil and gas enterprises from a purely retrospective function into a proactive tool aimed at creating value, eliminating losses and continuously improving all processes.

For citation: Kozlenko N.D. The impact of lean manufacturing philosophy on the financial control system of oil and gas sector organizations // Uchenye zapiski Mezhdunarodnogo bankovskogo instituta [Proceedings of the International Banking Institute]. 2026. 1 (55). pp. 171-195 (in Russ.). EDN: NOROXU.