Academic literature on the topic 'Kaizen costing'
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Journal articles on the topic "Kaizen costing"
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Michalski, Dariusz. "THE INITIAL STAGE OF THE KAIZEN COSTING IN PRODUCTION COMPANY. CASE STUDY." Zeszyty Naukowe Wyższej Szkoły Humanitas Zarządzanie 21, no. 3 (September 30, 2020): 27–39. http://dx.doi.org/10.5604/01.3001.0014.4506.
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The objective of the paper is to analyze the initial stage of the application of the kaizen costing techniques in the production company and to evaluate the results of kaizen costing implementation in FMCG company. The author’s main aspiration is to present the benefits of using the kaizen and kaizen costing as low cost concepts to systematic reduction of the unnecessary costs in the company. In order to achieve these goals, author examined examples of kaizens in the enterprise and the way of settlement of their economic results.
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Lesmana, Budi. "PENGARUH PENGGUNAAN PENDEKATAN TARGET DAN KAIZEN COSTING TERHADAP UPAYA MENGURANGI BIAYA PRODUKSI." Jurnal Ilmu Keuangan dan Perbankan (JIKA) 9, no. 1 (May 10, 2020): 1–12. http://dx.doi.org/10.34010/jika.v9i1.2537.
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The research is divided into an understanding of the target costing, understanding of the Kaizen costing, and to which the outcome is to be obtained using the target and Kaizen costing. The study combines costing targets with costing kaizen for cost reduction. This research is a type of descriptive research with the case study type at PT. Victory Garmintex. The research at PT. Victory Garmintex begins with determining the objectives, namely the business of Kaizen based on the price that the consumer wants to pay and should be achieved. Once it is started to identify and eliminate waste. The result is the elimination of waste and minimized waste; Use of raw materials, raw material supplies, packaging processes, packing processes, and waste of work, and the extravagance of transportation. The final step is to evaluate the implementation of Kaizen costing. Evaluation is done by comparing the actual earned savings achieved with the objectives set at the beginning. The results of the evaluation showed PT. Victory Garmintex has managed to reduce the company's production costs using the target costing and kaizen costing.
Keywords: Costing target, kaizen costing, cost reduction, waste, elimination of waste, small step
Penelitian ini terbagi dalam pemahaman tentang target costing, pemahaman tentang kaizen costing dan sejauh mana hasil yang bakal diperoleh dengan menggunakan target dan kaizen costing. Penelitian ini menggabungkan antara target costing dengan kaizen costing untuk pengurangan biaya. Penelitian ini merupakan jenis penelitian deskriptif dengan jenis studi kasus pada PT. Victory Garmintex. Penelitian di PT. Victory Garmintex, diawali dengan menentukan tujuan, yaitu usaha kaizen yang berdasarkan harga yang ingin dibayarkan konsumen dan harus dicapai. Setelah itu dimulailah mengidentifikasi dan mengeliminasi pemborosan. Hasilnya adalah dieliminasinya pemborosan dan diminimumkannya pemborosan; pemakaian bahan baku, persediaan bahan baku, proses pengemasan, proses pengepakan, serta pemborosan gerak kerja, dan pemborosan transportasi. Langkah terakhir yang dilakukan adalah mengevaluasi implementasi kaizen costing. Evaluasi dilakukan dengan membandingkan penghematan aktual yang berhasil diperoleh dengan tujuan yang telah ditetapkan di awal. Hasil evaluasi menunjukkan PT. Victory Garmintex telah berhasil mengurangi biaya produksi perusahaan dengan menggunakan target costing dan kaizen costing.
Kata Kunci: target costing, kaizen costing, pengurangan biaya, pemborosan, eliminasi pemborosan, langkah kecil
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Kowalewski, Marcin. "Kaizen and Kaizen Costing in Management of an Enterpise." Zeszyty Naukowe Uniwersytetu Szczecińskiego Finanse Rynki Finansowe Ubezpieczenia 80 (2016): 277–84. http://dx.doi.org/10.18276/frfu.2016.2.80/2-29.
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Williamson, A. "Target and Kaizen costing." Manufacturing Engineer 76, no. 1 (February 1, 1997): 22–24. http://dx.doi.org/10.1049/me:19970111.
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Murtanto, Murtanto, and Andrea Utama. "COST REDUCTION INNOVATION SEBAGAI BENTUK IMPLEMENTASI KAIZEN COSTING UNTUK COST COMPETITIVENESS DAN PENCAPAIAN TARGET PROFIT." Jurnal Akuntansi Trisakti 5, no. 1 (August 16, 2019): 1. http://dx.doi.org/10.25105/jat.v5i1.4837.
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<p><em>This</em><em> research </em><em>describes how the implementation of Cost Reduction Innovation as a form of implementation of kaizen costing at PT. ABC, located in Jakarta</em><em>.</em></p><p><em>This research was conducted by direct observation, and the collection of related documents. For the measurement of research, on how well the implementation of Cost Reduction Innovation Activity, used four indicators, namely: 110% <span style="text-decoration: underline;">></span>achievement ratio (%) kaizen costing amount target (profit) <span style="text-decoration: underline;">></span> 90%, 110% <span style="text-decoration: underline;">></span> achievement ratio (%) kaizen costing per unit of product <span style="text-decoration: underline;">></span> 90%, 100% quantity ratio of implementing kaizen activities, and ratio (%) of cost saving per unit from kaizen activities to total cost saving per unit <span style="text-decoration: underline;">></span> 75%.</em></p><p><em>The result of this research indicate that the implementation of Cost Reduction Innovation Activities at PT. ABC “Good”. This reflected on the achievement of three indicators, namely indicators of achievement ratio (% kaizen costing amount target (profit), indicators of achievement ratio (%) kaizen costing per unit of product, and ratio (%) of cost saving per unit from kaizen activities to total cost saving per unit. As for the quantity ratio indicator kaizen activity implementation has not been achieved.</em></p>
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Bochenek, Magdalena. "KAIZEN COSTING AS AN INSTRUMENT OF COST MANAGEMENT IN AN ENTERPRISE." Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu, no. 506 (2018): 9–17. http://dx.doi.org/10.15611/pn.2018.506.01.
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Anzani, Nurisa, Muhammad Zamzami, Aulia Nurazizah, and Lely Dahlia. "Kaizen Costing and Quality Academic Administration Services Case Study: Bureau of Academic Administration in Trilogy University 2019." Asia Pacific Fraud Journal 6, no. 1 (June 30, 2021): 1. http://dx.doi.org/10.21532/apfjournal.v6i1.151.
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The purpose of this study is to explain the application of kaizen costing to the Academic Administration Bureau of the University of Trilogy. Kaizen costing is a concept that aims to reduce costs, strengthen brands, increase market share, increase information exchange within the company, increase profits, reduce capacity utilization, improve employee quality and productivity, and make gradual and continuous improvements to operational activities. Trilogy University Academic Administration Bureau was the object of research and involved employees of the Academic Administration Bureau and Trilogy University students from 2014 - 2019. This study used primary and secondary data. Primary data obtained through questionnaires and interviews, the preparation of the questionnaire considering the concept of 5S in kaizen costing namely Seiri, Seiton, Seiso, Seiketsu, Shitsuke. The results of this study indicate that based on respondents of the Trilogi University Academic Administration employee respondents suggest that only Seiketsu and Shitsuke affect quality of service of the Trilogy University Academic Administration Service. While the results based on student respondents indicate that Seiri, Seiton, Seiketsu, and Shitsuke affect the effectiveness and efficiency of the service of the Academic Administration Bureau of the University of Trilogy.
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Dubovaya, Valentina, Anna Komelina, and Shamila Hassan Ismail. "The Strategic Framework of Cost Management for Production Competitiveness: World Experience." International Journal of Engineering & Technology 7, no. 4.3 (September 15, 2018): 432. http://dx.doi.org/10.14419/ijet.v7i4.3.19910.
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Purpose of the article is to analyze the concept of production competitiveness and develop framework of cost management. A variety of cost management techniques requires the identification of their relationship with the requirements of operations management. Identified seven key concepts of operations management, analyzed their essence, information requirements. Systematized cost management techniques accordance with modern concepts of operations management such as: standart-costing, break-even analysis, direct-costing, life-cycle costing, target costing, value analysis, functional analysis, activity-based costing, sensitivity analysis, JIT-costing, kaizen costing, activity-based cost management, value-chain analysis. The aim of the article is the establishment relevance of costing methods with the key concepts of operations management companies.
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Modarress, B., A. Ansari *, and D. L. Lockwood. "Kaizen costing for lean manufacturing: a case study." International Journal of Production Research 43, no. 9 (May 2005): 1751–60. http://dx.doi.org/10.1080/00207540500034174.
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Prates, Glaucia Aparecida. "METHODS OF COSTING - TARGET (TARGET COSTING) AND KAIZEN (KAIZEN COSTING) SUPPORTED BY QFD (Quality Function Deployment) AS A TOOL FOR COST REDUCTION IN DEVELOPMENT PRODUCT AND PRODUCTION." Nucleus 11, no. 1 (April 30, 2014): 7–20. http://dx.doi.org/10.3738/1982.2278.982.
Full textDissertations / Theses on the topic "Kaizen costing"
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Robert, Gabriel Roberto Torrano. "Implantação de conceitos de target e kaizen costing em obras comerciais de varejo." [s.n.], 2007. http://repositorio.unicamp.br/jspui/handle/REPOSIP/257832.
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Orientador: Ariovaldo Denis GranjaDissertação (mestrado) - Universidade Estadual de Campinas, Faculdade de Engenharia Civil, Arquitetura e Unbanismo
Made available in DSpace on 2018-08-11T23:57:19Z (GMT). No. of bitstreams: 1 Robert_GabrielRobertoTorrano_M.pdf: 2650430 bytes, checksum: 9d42ead1b01eae67217b8a0966df68c2 (MD5) Previous issue date: 2007
Resumo: As metodologias de target e kaizen costing têm sido apontadas como poderosas ferramentas, adotadas pelas empresas que visam aumentar sua margem de lucro. Estudos recentes comprovam que ambas têm tido uma participação cada vez maior no sistema de negócios lean, direcionando o desenvolvimento do produto e as atividades da produção. Esta pesquisa teve como objetivo abordar a conceituação do target e kaizen costing e desenvolver uma diretriz de trabalho, a partir da aplicação do target costing como uma base de todo o sistema de gestão de custos durante a fase de projetos e do kaizen costing durante a fase de produção, analisando um caso real da aplicação dos conceitos nas obras de uma empresa do ramo varejista onde a aplicação foi executada. A idéia principal foi primeiramente projetar um produto com um custo permissível, obtido pela diferença entre o preço de mercado, ditado pela expectativa do cliente e a margem de economia desejável. Após esta etapa buscou-se a interação com os responsáveis pela produção, no intuito de se desenvolver técnicas e novas práticas que reduzissem os custos da fase de produção. Para a identificação do que é considerado valor pelo cliente, foi utilizado o SAC (serviço de atendimento ao cliente) da empresa estudada, a fim de identificar elementos construtivos que não agregassem valor para o usuário final. A eliminação destes elementos gerou uma economia que pôde ser direcionada para se atingir o target cost de um payback meta, estabelecido em função das premissas de projeto. Já a interação com a produção gerou novas economias com base em melhorias apontadas pelos funcionários contratados. As evidências desta pesquisa, ainda que obtidas num contexto específico, sugerem que as ferramentas de target e kaizen costing são viáveis para aplicação no subsetor edificações.
Abstract: The target and kaizen costing methodologies have been pointed out as a powerful strategy of lean manufacturing companies' which want to increase their profits. In fact, recent academic and corporate literatures show that both methodologies have a wider role in the lean business system, driving product development and production activities. This research aims to review the target and kaizen costing concepts and to develop a framework taking together these two matching approaches, providing a basis of a total cost-management system during the project's life cycle being the target costing on the project conception and the kaizen costing on the production phase. The main idea is to first design the project to an allowable cost consisting of the difference among target price meeting customer's expectations and the desired profit. Cost-reduction interventions should be not restricted to the design phase; they proceed to the construction phase where a continuing series of kaizen activities are needed to achieve great product performance and, at the same time, assuring value for the customer at a lower cost. These interventions saved an amount which was engaged to reach a target cost based on a payback aim, established by the project's conception. The interaction in the production phase saved another amount based on new practices suggested by the contractor's employees. This research evidences, in a specific context, that the target and kaizen application are viable on that construction sector.
Mestrado
Edificações
Mestre em Engenharia Civil
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Filipsson, Amanda, and Elin Andersson. "Kalkylavvikelser : Aktiv påverkan i det dagliga arbetet i tillverkande företag." Thesis, Högskolan i Skövde, Institutionen för handel och företagande, 2015. http://urn.kb.se/resolve?urn=urn:nbn:se:his:diva-11399.
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Dagens samhälle präglas av ständiga förändringar i omvärlden. Internationalisering, globalisering och teknikutveckling är faktorer som leder till en ökad global konkurrens för företagen, vilket gjort att företag måste förbättra sina processer för att vara fortsatt konkurrenskraftiga och lönsamma. Det ständigt förändrade samhället kräver en väl genomförd ekonomistyrning för att företag ska kunna följa med i utvecklingen. Tillverkande företag är en stor del av det svenska näringslivet och måste därmed anpassa sig i den takt som globaliseringen sker. Många forskare har identifierat en kunskapslucka mellan ekonomistyrning i teori och praktik, då mycket forskning och utveckling av metoder inom ekonomistyrningen äger rum utan att man ser till hur detta uppfattas i praktiken. Syftet med denna studie är att se vilka orsaker som kan förklara varför eventuella kalkylavvikelser uppstår i ett tillverkande företag inom fordonsindustrin i Sverige, samt hur dessa avvikelser kan påverkas och reduceras genom aktiv påverkan i det dagliga arbetet. Med intern benchmarking och Kaizen som verktyg vill vi öka kunskapen om dessa avvikelser och hur de kan påverkas, för att sedan reduceras och ge en bättre precision i förkalkylerna. Studien har genomförts med intervjuer, möten och observationer på två fallavdelningar i ett större tillverkande företag, för att skapa en djupare förståelse. Vidare har studien genomförts med ett kvalitativt tillvägagångssätt. Resultaten vi funnit genom studien visar att möjligheten till att påverka de kalkylavvikelser som uppstår är stor. Möjligheten till aktiv påverkan skiljer sig beroende på vilken position i företaget respondenterna har. Studien visar att de flesta respondenter anser att tidsbrist är den största anledningen till att de inte använder sig mer av verktyg för påverkan såsom Kaizen och intern benchmarking. Vidare har vi funnit att medarbetare motiveras av mer än enbart monetär ersättning, såsom att få gehör och muntlig uppmuntran. Av studien kan konstateras att olika verktyg för effektiviseringar i teorin ofta framställs som oproblematiska och enkla att implementera, men i verkligheten och praktiken är det mer komplicerat.Today´s society is characterized by constant changes in the business environment. Internationalization, globalization and development in technology are factors that lead to increased global competition between companies, why companies must improve their processes to remain competitive and profitable. The constantly changing society requires a well-implemented management control to keep up with the development, Manufacturing companies represents a big part of the Swedish industry. The companies must therefore adapt to the pace of globalization. Researchers have identified a gap in knowledge between management control in theory and practice. Research and development of methods for management control take place without ensuring how it is perceived in practice. The purpose of this study is to define the reasons that explain why calculated deviations occur in the automobile industry in Sweden and how these deviations can be affected and reduced by active impact in the daily work. Our hope is to increase the knowledge about the deviations; how they can be affected, reduced and give a better precision in the calculations, with internal benchmarking and Kaizen as tools. The study was accomplished by interviews, meetings and observations of two departments in a large manufacturing company in order to create a deeper understanding. The study carried out with a qualitative approach. The results we have found show that there is a great ability to affect the deviations. The opportunity for active impact differs depending on the respondent´s position in the company. The study shows that most respondents consider the lack of time as the main reason why they don´t use instruments for active impact, such as Kaizen and internal benchmarking. Furthermore we have found that employees are motivated by more than just monetary compensations, such as verbal encouragement and being noticed. The study concludes that different instruments for increasing efficiency in theory often is presented as unproblematic and easy to implement, but in reality and practice it is more complicated.
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Жадан, Тетяна Андріївна, and Олександра Олександрівна Куліш. "Систематизація методів калькулювання та систем обліку витрат підприємства." Thesis, Харківський державний університет харчування та торгівлі, 2017. http://repository.kpi.kharkov.ua/handle/KhPI-Press/31826.
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Тези присвячені проблемам систематизації та розкриття характерних особливостей методів калькулювання і систем обліку витрат підприємства, які впливають на ефективність прийняття рішень, планування рівня прибутку, оптимізацію та покращення фінансового стану підприємства.
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Silva, André Castelo Madail da. "Sistemas de apuramento de custos segundo metodologias Lean: estudo de caso." Master's thesis, Universidade de Aveiro, 2014. http://hdl.handle.net/10773/14494.
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Mestrado em ContabilidadeUma empresa verdadeiramente convertida ao Lean – exemplificada pela Toyota e o seu Sistema de Produção desenha as operações em torno dos respectivos produtos, com base no “chão da fábrica”, criando um ambiente propício à imputação dos custos de produção – directos e de suporte – sem arbitrariedades na atribuição desses custos aos produtos. Devido à própria natureza das operações Lean, o consumo dos diversos factores de produção sobressai como intimamente ligados aos produtos. Isto conduz a que o apuramento dos custos de produção seja simples e eficaz. Neste trabalho foi elaborado um estudo de caso numa empresa do grupo Mondelēz International Inc., com o objectivo de avaliar a implementação de metodologias Lean/Kaizen através de ferramentas Six Sigma.
A truly Lean enterprise – best exemplified by Toyota Production System in its physical operations design – right designs the operation around products and product families, which creates an environment that aligns nearly all incidence of costs – both direct costs and support functions – directly to the products. Due to the very nature of a Lean operation, the production factors are direct aspects of producing a product. This situation allows the simple, straightforward ability to directly associate costs with products. A case study was done in a company member of Mondelēz International Inc., assessing the implementation of Lean/Kaizen methodologies through Six Sigma tools.
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Naldoni, Lia. "WASP, tra innovazione ed artigianalità. Studio per l’ottimizzazione del processo produttivo e della gestione dei costi." Master's thesis, Alma Mater Studiorum - Università di Bologna, 2021.
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Questo elaborato, frutto del tirocinio svolto presso l’azienda WASP (CSP s.r.l.) di Massa Lombarda, mostra una serie di analisi e studi incentrati sull’applicazione di strumenti di gestione aziendale, fornendo soluzioni ad hoc per l’azienda, con l’obiettivo di dimostrarle i vantaggi che si possono ottenere dalla loro applicazione nella realtà aziendale. Per soddisfare la richiesta dell’azienda, tutti i temi di analisi sono stati sviluppati per una specifica linea di prodotto, la Delta WASP 3MT. La tesi si compone di tre macro aree. Nella prima viene illustrata la realtà aziendale di WASP, i prodotti offerti, i progetti di ricerca seguiti e l’evoluzione del prodotto protagonista. Nella seconda sezione viene trattata la riorganizzazione del processo produttivo in ottica di Lean Production, proponendo scenari futuri di ottimizzazione del flusso dei materiali e delle informazioni. Infine, viene approfondito il tema della determinazione della struttura dei costi del prodotto in analisi, definendone il costo pieno, il margine di contribuzione ed il volume di pareggio.
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Giordani, Tonino. "I costi della non qualità: progettazione ed implementazione di un quality gate. Il caso Poltrona Frau Spa." Master's thesis, Alma Mater Studiorum - Università di Bologna, 2019.
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Il presente lavoro di tesi, frutto dell'esperienza di tirocinio presso l'azienda maceratese Poltrona Frau, è incentrata sul concetto della Qualità. Si è cercato di dimostrare che il miglioramento continuo dei processi produttivi si dimostra essere un vero e proprio investimento ad alto ritorno economico e non un costo obbligatorio da sostenere per le aziende.
Nel primo capitolo è stato esposto il concetto di Qualità in azienda, della sua importanza e della necessità di investire risorse nel miglioramento del processo produttivo. Successivamente il progetto sperimentale si suddivide in due fasi: Una prima analisi della situazione attuale, nella quale si cerca di porre le basi per la successiva soluzione; successivamente, tramite l'applicazione del ciclo di Deming, viene riportata tutta la progettazione e l'implementazione del Quality Gate.
Pur essendo consapevole dell'interesse e della rilevanza che il concetto dell'assicurazione di Qualità può avere, è opportuno evidenziare che in questa tesi non vengono illustrati questi argomenti perché esulano dalla nostra trattazione, dato che il progetto si incentra sul miglioramento del sistema di gestione della qualità attualmente in un uso in azienda.
In ultimo si è cercato di trarre una conclusione riprendendo la teoria sulla Qualità, partendo dal progetto aziendale proposto, proponendo le opportunità ed i vantaggi che la Qualità può portare nella realtà aziendale.
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Carvalho, Frederico Manuel da Cruz Ramalho Duarte de. "Kaizen costing in delphi technologies." Master's thesis, 2018. http://hdl.handle.net/10362/35454.
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Background: This study investigates how Kaizen Costing can aid in the cost savings process in material for Delphi Technologies, where a complete breakdown of the general process is given, as well as a real-life example.
Methods: The paper consists of an interventionist research case study. Qualitative and quantitative data was gathered to outline the exact cost saving process.
Results: The design change boosted company’s savings by $ 761,249 for a period of twelve months.
Conclusion: Findings offer unique insights to the impact Kaizen Costing has on material cost savings, which augments its competitiveness in the fierce automotive industry.
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Lin, John, and 林國鎮. "The key success factors of Kaizen Costing." Thesis, 2008. http://ndltd.ncl.edu.tw/handle/rrq2c3.
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碩士長榮大學
高階管理碩士在職專班(EMBA)
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Abstract Kaizen Costing, originated from Daihatsu Motor Co., Ltd. in Japan, is a system that chiefly utilizes a cycle which includes planning, do, checking, and action, to achieve cost reduction. This study aims at investigating the key factors of making the enhancement of cost reduction system, such as Quality Control Circle, Kaizen-Suggestion System, and Value Engineering. This study also aims to find the connection between the changes of the employees’ behaviors and the aforementioned factors. The researcher expects the study results to be references for the industry management. Through documentation, the researcher has successfully found eleven key factors stated as follows: Cost Information, The Goal of Cost Reduction, Standard Updates, Regular Follow-ups and Check-ups, Standardization, Group Activities, Support from the Higher Administration, In-service Training, Working Environment, Bonus, and Resource Supply. The researcher made a questionnaire which contained the above-mentioned eleven factors. Subjects were employees in the manufacturing industry and service industry. Conclusions of this study are listed below: (1) Most female employees agreed that they would put more efforts on working while having supports from the higher administration. (2) Aged and more experienced employees showed more willingness of accepting in-service training. (3) Employees with a lower salary background intend to put more emphasis on the working environment. (4) The goal of cost reduction is more effective on encouraging managers.
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Santos, António Carlos Pereira dos. "Kaizen Costing : extensão da gestão de custos no desenvolvimento de novos produtos aos fornecedores." Master's thesis, 2009. http://hdl.handle.net/1822/10770.
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Dissertação de mestrado em Engenharia de Produção e Sistemas (área de especialização em Avaliação e Gestão de Projectos e da
Inovação)A metodologia Kaizen Costing envolve vários procedimentos que permitem uma redução dos custos através da melhoria contínua, durante a fase de produção do ciclo de vida do produto, envolvendo colaboradores internos e fornecedores (Monden, 1995). O Kaizen Costing está intimamente relacionado com o conceito Target Costing. O Target Costing é uma abordagem de gestão de custos aplicada nos processos de concepção e desenvolvimento de novos produtos (Cooper e Slagmulder, 1999), sendo o Kaizen Costing usado mais tarde na fase de produção, com o intuito de reduzir os custos de produção. Esta investigação foi baseada num estudo de caso acerca da utilização de práticas de Kaizen Costing num fornecedor pertencente a uma cadeia global de fornecimento da indústria automóvel. A empresa estudada foi a HUF Portuguesa, fornecedora de chaves e fechaduras para a indústria automóvel. O estudo permitiu concluir que o Kaizen Costing desempenha um papel relevante na participação dos fornecedores no processo de desenvolvimento de novos produto e na aplicação progressiva de práticas mais avançadas de gestão de custos. O caso da HUF Portuguesa demonstra que a adapção e desenvolvimento de competências avançadas de gestão de custos pode iniciar-se com a implementação de sistemas de melhoria contínua. Posteriormente, o fornecedor vai participando mais activamente na concepção dos novos produtos adoptando progressivamente técnicas de IOCM (Interorganisational Cost Management) e do Target Costing. Finalmente, o caso da HUF Portuguesa permitiu concluir que a utilização por parte deste fornecedor do Kaizen Costing e das restantes práticas avançadas de gestão de custos resulta de pressões formais e informais dos seus clientes. No entanto, os resultados desta pesquisa demonstram que orientações estratégicas podem desempenhar também um papel relevante na explicação da adopção e uso de práticas de Kaizen Costing e das restantes práticas de gestão de custos.
The Kaizen Costing methodology involves several procedures that allow costs to be reduced through continuous improvements during the production phase of the product life cycle, involving employees and suppliers (Monden, 1995). The Kaizen Costing is strongly related to the concept Target Costing. The Target Costing is a cost management approach applied in new product development processes (Cooper and Slagmulder, 1999). Furthermore, the Kaizen Costing is used later in the manufacturing process in order to reduce production costs. This research was based on a case study on the role of Kaizen Costing practices in a supplier of a global supply chain in the automotive industry. The company studied was HUF Portuguesa, a supplier of keys and locksets for the automotive industry. This study shows that Kaizen Costing plays an important role in the participation of suppliers in the new product development process and in the progressive implementation and use of advanced cost management in practices. The case of HUF Portuguesa demonstrates that the adoption and development of the advanced skills on costs management can start with the implementation of continuous improvement systems. Posteriorly, the supplier will be asked to participate more actively in the design of new products adopting progressively IOCM techniques (Interorganisational Cost Management) and Target Costing. Finally, the case of HUF Portuguesa permitted to conclude that the use by suppliers of Kaizen Costing and other related advanced in cost management practices are the result of formal and informal pressures from their clients. However, the results of this research demonstrate that strategic issues can play also a relevant role in explaining the adoption and use of Kaizen costing practices and other related advanced cost management practices.
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Rodrigues, Débora Liliana Alves da Silva. "Estudo sobre a aplicação prática do Target Costing." Master's thesis, 2019. http://hdl.handle.net/1822/61013.
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Relatório de estágio de mestrado em ContabilidadeEste relatório de estágio tem dois objetivos gerais. Por um lado, o cumprimento das tarefas previstas no artigo 9º do Regulamento de Inscrição, Estágio e Exame Profissionais da Ordem dos Contabilistas Certificados. Por outro lado, o estudo da aplicação prática do Target Costing na COINDU, uma empresa industrial do ramo automóvel, entidade acolhedora deste estágio. O estudo da aplicação prática do Target Costing passa por apresentar o conceito subjacente a esta ferramenta de gestão de custos, a motivação para a sua adoção e implicações quanto à sua aplicação prática. Neste sentido, neste estudo uma metodologia qualitativa foi adotada, assente numa pesquisa exploratória, recorrendo a entrevistas aos vários intervenientes da implementação da ferramenta na organização, bem como análise de documentação e observação direta. Face à revisão de literatura e análise das entrevistas realizadas constatou-se que a implementação da ferramenta na organização está, em geral, de acordo com as orientações identificadas na revisão da literatura para a sua boa implementação. Constatou-se, igualmente, que as funções de cada responsável estão diretamente relacionadas com as funções desempenhadas no Target Costing, não tendo estas sofrido alteração substancial com a introdução da ferramenta. Contudo, a aplicação prática do Target Costing promoveu uma maior interligação entre os diferentes membros e as suas tarefas, em torno de um objetivo comum. Além disso, face à implementação ainda num estado inicial da ferramenta, ainda não é sentido o envolvimento de toda a organização. Os efeitos prendem-se, nomeadamente, com a introdução de novos conceitos, como o Target Margin para todos os projetos em negociação e/ou já em produção. Por isso, a entidade reconhece que ainda há oportunidades de melhoria para a bem-sucedida aplicação do Target Costing no sucesso da ferramenta.
This internship report has two main goals. On one hand, the fulfillment of the tasks set forth in article 9th of the Regulation of Registration, Professional Training and Examination of Regulation of the Order of Certified Accountants. On the other hand, the study of the practical application of Target Costing in COINDU, an industrial company of the automotive branch, welcoming entity of this internship. The study of the practical application of Target Costing presents the underlying concept of this cost management tool, the motivation for its adoption and implications for its practical application. In this sense, in this study a qualitative methodology was adopt, based on an exploratory research, using interviews with main actors of the implementation of the tool in the organization, as well as analysis of documentation and direct observation. Considering the literature review and analysis of the interviews conducted, I found that the implementation of the tool in the organization is generally in accordance with the guidelines identified in the literature review for its good implementation. I also verified that the functions of each person in charge were directly relate to the functions performed in Target Costing, which did not change substantially with the introduction of the tool. However, the practical application of Target Costing has promoted a greater interconnection between the different members and their tasks, around a common goal. In addition, due to the initial state of the tool implementation, the involvement of the whole organization had not felt yet. The effects were relate in particular to the introduction of new concepts such as Target Margin for all projects under negotiation and / or already in production. For this reason, the entity recognizes that there are still opportunities for improvement for the successful application of Target Costing in the success of the tool.
Books on the topic "Kaizen costing"
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Cost reduction systems: Target costing and kaizen costing. Portland, Or: Productivity Press, 1995.
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Monden, Yasuhiro. Wege zur Kostensenkung. Target Costing und Kaizen Costing. Vahlen, 1999.
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Groth, Uwe, and Andreas Kammel. "Kaizen Costing." In Lean Management, 240. Wiesbaden: Gabler Verlag, 1994. http://dx.doi.org/10.1007/978-3-322-90752-3_41.
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"Kaizen Costing." In Toyota Production System, 303–16. Productivity Press, 2011. http://dx.doi.org/10.1201/b11731-22.
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Cooper, Robin, and Regine Slagmulder. "Kaizen Costing." In Supply Chain Development for the Lean Enterprise, 271–86. Routledge, 2017. http://dx.doi.org/10.1201/9780203737873-13.
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"Continuous improvement and Kaizen Costing." In The Routledge Companion to Cost Management, 108–20. Routledge, 2013. http://dx.doi.org/10.4324/9780203101261-13.
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Cooper, Robin, and Regine Slagmulder. "Interorganizational Implications of Kaizen Costing." In Supply Chain Development for the Lean Enterprise, 287–303. Routledge, 2017. http://dx.doi.org/10.1201/9780203737873-14.
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MONDEN, YASUHIRO, and KAZUKI HAMADA. "Target Costing and Kaizen Costing in Japanese Automobile Companies." In Japanese Cost Management, 99–122. PUBLISHED BY IMPERIAL COLLEGE PRESS AND DISTRIBUTED BY WORLD SCIENTIFIC PUBLISHING CO., 2000. http://dx.doi.org/10.1142/9781848160385_0005.
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Monden, Yasuhiro. "Target Costing and Kaizen Costing in the Japanese Automobile Industry *." In The Toyota Management System, 29–52. Routledge, 2019. http://dx.doi.org/10.4324/9780203735350-2.
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MONDEN, YASUHIRO, and JOHN Y. LEE. "Kaizen Costing: Its Function and Structure Compared to Standard Costing." In Japanese Cost Management, 229–42. PUBLISHED BY IMPERIAL COLLEGE PRESS AND DISTRIBUTED BY WORLD SCIENTIFIC PUBLISHING CO., 2000. http://dx.doi.org/10.1142/9781848160385_0010.
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