Relevant bibliographies by topics / Kaizen costing

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  1. Journal articles
  2. Dissertations / Theses
  3. Books
  4. Book chapters

Academic literature on the topic 'Kaizen costing'

Author: Grafiati
Published: 4 June 2021
Last updated: 25 July 2025

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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 (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 (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 re
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Biadacz, Renata. "Application of Kaizen and Kaizen Costing in SMEs." Production Engineering Archives 30, no. 1 (2024): 17–35. http://dx.doi.org/10.30657/pea.2024.30.2.

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Abstract The research problem revolves around an attempt to answer the questions: “Are enterprises from the SME sector interested in implementing strategic management accounting instruments, including Kaizen Costing? Is Kaizen Costing more widely used in SMEs operating in Poland?" The aim of the article is therefore to highlight the importance of Kaizen and Kaizen Costing and to draw attention to how much support these solutions can be for SMEs in the current social, economic, and environmental conditions. The article presents the results of surveys conducted in this regard. The accomplishment
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Yaşar, Niyazi. "Eğitsel Süreçlerde Japon Yönetim Sisteminin Ana Bileşenlerinin İncelenmesi." Journal of Social Research and Behavioral Sciences 10, no. 21 (2024): 607–18. http://dx.doi.org/10.52096/jsrbs.10.21.15.

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The aim of this study is to examine the main components of kaize, the Japanese management system in educational processes. Kaizen, which should be considered as a vetire in educational processes, means a gradual and continuous development activity as a Japanese-specific management system. According to Kaizen, in order to achieve good results, it is necessary to be able to develop the path to it. Thus, an advantage will also be provided in the competition. Purposeful costing is the management of cost related to the stages at which the product is developed and regulated. If Kaizen is not costing
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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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Dewi Laura Fawa’id, Eni Srihastuti, and Agus Athori. "Peran Kaizen Costing Sebagai Metode Untuk Mengurangi Biaya Produksi Guna Meningkatkan Laba Pada Usaha Tempe Pak Andik Nganjuk." Mutiara : Jurnal Penelitian dan Karya Ilmiah 1, no. 5 (2023): 239–49. http://dx.doi.org/10.59059/mutiara.v1i5.494.

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This study aims to determine the role of kaizen costing as a method for reducing production costs in order to increase profits in Pak Andik Nganjuk's tempeh business. This type of research uses quantitative methods. Source of data used is primary data. The data is in the form of reports on production costs, number of employees, company profit and loss statements, production plans and their realization for 2022. Data collection was carried out using interviews and documentation methods.From the results of research that has been done that the application of the Kaizen Costing method and activity
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Williamson, A. "Target and Kaizen costing." Manufacturing Engineer 76, no. 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 (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 (%) kaiz
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Dewi, Sofia Prima, Michelle Rich, and Nadya Wijaya. "PELATIHAN PENERAPAN KAIZEN COSTING GUNA MENINGKATKAN EFISIENSI BIAYA PRODUKSI." Jurnal Serina Abdimas 1, no. 2 (2023): 864–72. http://dx.doi.org/10.24912/jsa.v1i2.26042.

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Our partner, PT Felixindo Rubber Berkarya, faces a problem, namely that there are many defective products which can cause waste in production costs, waste occurs due to disruptions and production equipment repair activities, lack of employee awareness of efficiency, and overtime pay for employees that is too large. This problem caused the company to experience a significant decline in sales and turnover. The Community Service Team (PKM), which consists of lecturers and students from the Faculty of Economics and Business, Tarumanagara University, tries to provide a solution, namely that compani
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Pererva, Petro, Olena Chernyshenko, Vladyslav Ponomarov, et al. "Formation of production cost by the methods of “Target costing” and “Kaizen costing” and their impact on the enterprise efficiency." Technology audit and production reserves 1, no. 4(81) (2025): 20–27. https://doi.org/10.15587/2706-5448.2025.323949.

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The object of this research is the process of formation of costs of enterprises for the production and sale of industrial products. The need for such a study is determined by the use of outdated methods of forming the cost of production at Ukrainian industrial enterprises, which are based on the actual costs of the enterprise. It is proved that the existing provisions of direct costing do not reproduce the provisions of the market pricing mechanism, since the market price is focused not on actual costs, but on the needs and preferences of consumers of products. A detailed study of the existing
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Dissertations / 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 Granja<br>Dissertação (mestrado) - Universidade Estadual de Campinas, Faculdade de Engenharia Civil, Arquitetura e Unbanismo<br>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<br>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 ma
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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 kunskapsluc
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Жадан, Тетяна Андріївна, та 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 Contabilidade<br>Uma 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
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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 pr
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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 fa
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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
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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<br>長榮大學<br>高階管理碩士在職專班(EMBA)<br>96<br>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
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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)<br>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
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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 Contabilidade<br>Este 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
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Books on the topic "Kaizen costing"

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Monden, Yasuhiro. Wege zur Kostensenkung. Target Costing und Kaizen Costing. Vahlen, 1999.

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Cost reduction systems: Target costing and kaizen costing. Productivity Press, 1995.

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Lukina, Valentina. Integrated System Target-Kaizen-AB Costing As a Management Mechanism of Companies' Activities (Published in Russian). Anchor Academic Publishing. ein Imprint der Diplomica Verlag GmbH, 2016.

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Book chapters on the topic "Kaizen costing"

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Groth, Uwe, and Andreas Kammel. "Kaizen Costing." In Lean Management. Gabler Verlag, 1994. http://dx.doi.org/10.1007/978-3-322-90752-3_41.

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Cooper, Robin, and Regine Slagmulder. "Kaizen Costing." In Supply Chain Development for the Lean Enterprise. Routledge, 2017. http://dx.doi.org/10.1201/9780203737873-13.

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"Kaizen Costing." In Toyota Production System. Productivity Press, 2011. http://dx.doi.org/10.1201/b11731-22.

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Cooper, Robin, and Regine Slagmulder. "Interorganizational Implications of Kaizen Costing." In Supply Chain Development for the Lean Enterprise. Routledge, 2017. http://dx.doi.org/10.1201/9780203737873-14.

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"Continuous improvement and Kaizen Costing." In The Routledge Companion to Cost Management. Routledge, 2013. http://dx.doi.org/10.4324/9780203101261-13.

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MONDEN, YASUHIRO, and KAZUKI HAMADA. "Target Costing and Kaizen Costing in Japanese Automobile Companies." In Japanese Cost Management. 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, and JOHN Y. LEE. "Kaizen Costing: Its Function and Structure Compared to Standard Costing." In Japanese Cost Management. 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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Monden, Yasuhiro. "Target Costing and Kaizen Costing in the Japanese Automobile Industry *." In The Toyota Management System. Routledge, 2019. http://dx.doi.org/10.4324/9780203735350-2.

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Bhimani, Alnoor. "Management Accounting in the UK Reflections on Research, Practice, and the Profession." In Management Accounting. Oxford University PressOxford, 1996. http://dx.doi.org/10.1093/oso/9780198289661.003.0011.

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Abstract The management accounting literature in Britain has recently documented calls for extensive changes. Exhortations to change management accounting systems echo those which, with a longer history, have aimed at altering enterprise management practices themselves. Thus, whereas company executives now deploy the language of management gurus (‘de-layering’, ‘empowerment’, ‘right-sizing’, ‘multi-functionality’), accountants also increasingly appeal to the rhetoric of their avant-garde masters (‘cost-drivers’, ‘activity-analysis’, ‘backflush’, ‘Kaizen costing’). As the interface between mana
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