APPLICATION OF THE KANBAN METHOD IN FINANCIAL MANAGEMENT AS A TOOL FOR IMPROVING THE QUALITY OF MANAGERIAL DECISION-MAKING

Abstract

The article examines the application of the Kanban method in financial management under conditions of economic instability and limited resources. The relevance of the study is determined by the growing need for adaptive management systems capable of improving the speed and quality of decision-making in complex and dynamic environments. The purpose of the research is to develop a conceptual framework for integrating Kanban principles into financial processes and to justify their role in enhancing managerial discipline and efficiency. The methodological basis of the study includes a combination of comparative analysis, process-oriented approach, abstraction, and synthesis. The research is grounded on the interpretation of financial management as a continuous flow of value creation, where tasks are transformed into managerial decisions. Special attention is given to identifying systemic inefficiencies such as excessive analytical workload, duplication of functions, and informational bottlenecks. In addition, the study considers the influence of organizational culture and managerial behavior on the effectiveness of process optimization, emphasizing the importance of shifting from control-oriented to flow-oriented thinking. The results demonstrate that the implementation of Kanban principles, including visualization of workflows, limitation of work in progress, and pull-based task management, enables organizations to reduce unnecessary activities and improve coordination within financial departments. The proposed model emphasizes the transition from workload maximization to flow optimization, ensuring better alignment between analytical efforts and actual managerial needs. An implementation algorithm is developed to guide the gradual integration of Kanban into financial practices, focusing on transparency, prioritization, and iterative improvement. Particular attention is paid to the formation of a sustainable management system that supports continuous adaptation and learning. The practical value of the study lies in its applicability to real business environments, particularly in contexts characterized by uncertainty and resource constraints. The proposed approach contributes to increasing organizational flexibility, improving the effectiveness of financial decision-making, and fostering a culture of disciplined resource utilization. Furthermore, the study highlights the potential for integrating Kanban with digital financial tools and enterprise systems, which opens prospects for further automation and scalability of financial processes.