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Journal articles on the topic 'Kaizen costing'

Author: Grafiati

Published: 4 June 2021

Last updated: 31 May 2022

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1

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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2

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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3

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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4

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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5

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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6

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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7

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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10

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.

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11

Shodiev, E. "Development of Theoretical and Methodological Foundations of Management Accounting in the Enterprises of the Service Sphere in the Field of Telecommunication in the Republic of Uzbekistan." Bulletin of Science and Practice 6, no. 11 (November 15, 2020): 288–93. http://dx.doi.org/10.33619/2414-2948/60/35.

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The article examines the current development of the theoretical and methodological foundations of management accounting at enterprises in the service sector in the field of telecommunications in the Republic of Uzbekistan. In particular, we study theoretical and organizational and methodological provisions for adapting cost accounting tools and calculating the cost of products and services to the organizational and technological features of organizations in the sphere of Internet technologies, as well as in developing a methodology for calculating the cost of products and services goal-costing, target-costing, Kaizen Costing, Activity-Based Costing.

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12

Yohendry, Yohendry, Osrita Hapsara, and Yunan Surono. "IMPLEMENTASI KAIZEN TERHADAP EFISIENSI BIAYA PRODUKSI PT. DASA ANUGERAH SEJATI ASIAN AGRI JAMBI." J-MAS (Jurnal Manajemen dan Sains) 2, no. 2 (October 6, 2017): 196. http://dx.doi.org/10.33087/jmas.v2i2.30.

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The company through Kaizen costing to eliminate inefficient activity activities that occur in the company's production process Here, it can be seen clearly the role of Kaizen implementation to Efficiency of Production Cost (represented by Production Yield, Labor Cost, Material Cost and Transport Cost). The analytical method used is descriptive analysis to reveal facts of the object researched and SEM Analisys. The results showed that (1) the characteristics of Muda, Mura, and Muri and Efficiency of Production Cost is good; and (2) Implementation of Muda, Mura, and Muri together have a positive and significant effect on Efficiency of Production Cost PT. Dasa Anugerah Sejati - Asian Agri Jambi by 83%. The remaining 17% is influenced by other factors not examined. Implementation of Muda, Mura, and Muri have a positive effect on Production Cost Efficiency, meaning that high Efficiency of Production Cost is influenced by high implementation of Muda, Mura, and Muri. Keywords: Kaizen Costing, Efficiency of Production Cost, Production Yield, Labor Cost, Matherial Cost, Transport Cost, Muda, Mura, and Muri

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13

Khoruzhy, Lyudmila Ivanovna, Yury Nikolaevich Katkov, and Anastasiya Alekseevna Romanova. "Use of target-costing and kaizen-costing to ensure effective cost management in interorganizational relations of agribusiness organizations." Buhuchet v sel'skom hozjajstve (Accounting in Agriculture), no. 11 (November 1, 2020): 24–34. http://dx.doi.org/10.33920/sel-11-2011-03.

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The article, based on the theoretical analysis, gives definitions of inter-organizational cooperation, inter-organizational management accounting, cost calculation system within the framework of interorganizational relations. Peculiarities of calculation of cost of interorganizational cooperation are disclosed, accounting practices of target-costing and kaisen-costing calculating system are described. The advantages of introducing and using inter-organizational accounting and a cost calculation system based on target costing and kaisen costing have been identified. Possible problem areas are identified when introducing these calculation systems into the practical activities of agro-formations.

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Plescaci, Dorina. "Kaizen Costing – A Continuous Improvement Strategy of the Organisations." CECCAR Business Review 3, no. 2 (February 28, 2022): 30–41. http://dx.doi.org/10.37945/cbr.2022.02.04.

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15

Kufelová, Iveta, and Monika Raková. "Strategic management tools and their application in innovation processes." SHS Web of Conferences 115 (2021): 03009. http://dx.doi.org/10.1051/shsconf/202111503009.

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The development of new technologies and innovation processes lead companies to improve their processes, resulting in new products all the time. Throughout the product life cycle, a firm incurs various costs related to the activities carried out in the pre-production, production and post-production phases. The essence of strategic management tools is to optimize costs throughout the product life cycle, focusing on the different stages. Such tools include target costing, kaizen and life cycle costing

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Omotayo, Temitope, Bankole Awuzie, Temitope Egbelakin, Lovelin Obi, and Mercy Ogunnusi. "AHP-Systems Thinking Analyses for Kaizen Costing Implementation in the Construction Industry." Buildings 10, no. 12 (December 5, 2020): 230. http://dx.doi.org/10.3390/buildings10120230.

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The incessant reportage of cost overruns and abandoned projects in contemporary literature have accentuated the need for a re-examination of the nature of the cost management strategies deployed to these projects. This study explores the potential of kaizen costing strategy to engender effective cost management within construction project delivery systems in developing countries. Data collected during this study were analysed using the analytic hierarchy process (AHP) and systems thinking approaches to determine the criticality of the factors influencing the effective implementation of kaizen costing. Seven (7) archetypes leading to final causal loop diagram identified the incorporation of the plan–do–check–act approach to project and cost planning, the budgeting system of the construction companies, overhead cost reduction during construction and the overall procurement process. Executing these archetypes will potentially reduce high overhead costs, project cost and time overruns, as well as enhance construction industry sector growth policies and construction organisation corporate governance.

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17

Dahal, Rewan Kumar. "Management Accounting and Control System." NCC Journal 3, no. 1 (June 14, 2018): 153–66. http://dx.doi.org/10.3126/nccj.v3i1.20258.

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A larger entity of the cost management system which assists executives in fulfilling organizational objectives is known as management accounting and control system (MACS). It is used for planning, monitoring and control of different organizational activities, to optimize the use of resources, to support the process of decision making and to the performance evaluation process. The scope of the MACS can be divided into two broad groups: technical considerations and behavioral considerations. Technical considerations fall into two categories: (i) the relevance of information generated and (ii) the scope of the system like the value chain, total life cycle costing, target costing, kaizen costing, benchmarking, balanced scorecard etc. whereas the behavioral consideration involves individuals and their behavior within organizations.NCC JournalVol. 3, No. 1, 2018, Page: 153-166

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18

Kelesbayev, D. N., S. S. Ydyrys, and H. B. Kozhabayev. "The efficiency of kaizen costing system in reducing non-value activities." Bulletin of "Turan" University, no. 3 (October 4, 2020): 257–62. http://dx.doi.org/10.46914/1562-2959-2020-1-3-257-262.

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Modern trends, economic development and technological progress further intensify competition. Thus, in the context of growing competition, the attention of enterprises is focused on non-value activities, i.e. on activities that have no value and associated costs. This is due to the fact that activities of no value in enterprises lead to increased costs and reduced profits. Non-value actions can be observed during the entire course of the company activities. To do this, it is necessary to pay special attention to the fact that values are not formed as a result of actions of the enterprise. Non-value actions in the enterprise include unnecessary materials, packaging, poor quality, production losses, excess inventory, unnecessary transportation, additional control, unproductive working hours, etc. Thus, in this study, the impact of the Kaizen cost calculation system on eliminating or reducing useless activities in the production process was studied using a semi-structured interview at a dry tea factory. The study focuses only on losses in the production process and does not take into account actions that do not create value other than production losses, i.e. are useless. Based on the results of the study, we can say that the Kaizen cost calculation system has a positive effect on reducing production losses (defective production, idle production, excess and waste), which are one of the actions that have no value.

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Magalhaes, Carla, Vera Morais, José Vale, José Pereira, and Amelia Ferreira da Silva. "Kaizen costing as a culturally-based tool: a Portuguese case-study." International Journal of Services and Operations Management 37, no. 1 (2020): 1. http://dx.doi.org/10.1504/ijsom.2020.10015899.

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Silva, Amelia Ferreira da, José Pereira, José Vale, Vera Morais, Carla Magalh�ã, and N. A. es. "Kaizen costing as a culturally-based tool: a Portuguese case-study." International Journal of Services and Operations Management 37, no. 1 (2020): 40. http://dx.doi.org/10.1504/ijsom.2020.109439.

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21

Sahri, Nurlaeli Aprilia, and Novita Novita. "Kaizen Costing sebagai Perbaikan Berkelanjutan untuk Meningkatkan Keunggulan Bersaing pada E-Commerce." Jurnal Kajian Akuntansi 3, no. 1 (June 30, 2019): 18. http://dx.doi.org/10.33603/jka.v3i1.2136.

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Pesic-Tomic, Vesna, and Maja Andrijasevic. "Cost management in the internal value chain of integrated application of activity-based costing, Kaizen concept and target costing." Megatrend revija 11, no. 4 (2014): 365–80. http://dx.doi.org/10.5937/megrev1404365p.

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23

Serpeninova, Yulia, Inna Makarenko, and Anna Linska. "Logistics costs accounting: challenges for identification in Ukrainian accounting practice." Accounting and Financial Control 2, no. 1 (May 28, 2019): 47–53. http://dx.doi.org/10.21511/afc.02(1).2018.05.

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Development of an effective logistics infrastructure for companies contributes to ensuring their effective work, directly affects financial performance and requires the establishment of a management and accounting system for logistics costs. Classifying and registering logistics costs becomes more important in this regard. At this stage of Ukrainian accounting practice, there are challenges for logistics costs accounting such as their identification and registration. Methodological basis of study among different logistics concepts (concept of general logistics costs, concept of reengineering business processes in logistics, concept of an integrated logistics strategy, concept of supply chain management) was total logistics costs concept or the concept of full value as well as process-oriented approach. In the work, the generalization and formalization of existing approaches to the logistics costs accounting was made. Feasibility of using a process-oriented approach among other approaches (absorption costing, direct costing target costing, kaizen costing, etc.) were substantiated. The algorithm of identification and registration of logistics costs for Ukrainian enterprises was proposed. It is based on such inclusion in the relevant economic process (supply, production, sales and administration of logistics processes) and the use of a new consolidated account 29 “Logistics costs”. This authors’ approach to solving the problem of identification and registration of logistics costs for accounting purposes allows to optimize and increase the informativeness of accounting logistics costs reflection in Ukrainian accounting practice.

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Radionova, Nataliia, Margaryta Skrypnyk, Mykola Matiukha, Alla Sayun, and Olga Bunda. "THE SYSTEMATIZATION OF METHODOLOGICAL TOOLS OF THE COST MANAGEMENT SYSTEM OF THE ENTERPRISE." Financial and credit activity problems of theory and practice 2, no. 43 (April 29, 2022): 33–38. http://dx.doi.org/10.55643/fcaptp.2.43.2022.3565.

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The article presents the main components of the methodological tools, which made it possible to systematize it for effective cost management. The main purpose of the study is to improve the functioning of the cost management system of the enterprise by systematizing the tools depending on the methods of cost management. The research of literary sources and scientific approaches to solving the problem of determining the effective methodological tools of the cost management system of the enterprise showed that this issue remains unresolved and requires systematization of tools interacting with the methods and elements of the cost management system, which will improve its efficiency of its operation. The relevance of solving the scientific problem is that the optimal combination of methods and tools of cost management will increase the efficiency of the functional components of the cost management system, which affects the increasing the competitiveness of enterprise products on the basis of cost optimization. The most common cost management methods are listed, including ABC-method, direct-costing, standard-costing, absorption-costing, CVP-analysis, target-costing, cost-killing, LCC-analysis, benchmarking, VCC-method, kaizen-costing. The substantiation of the proposed classification of cost management tools depending on the specified methods is proved. In addition, it is proposed the grouping of cost management tools into general, which have a wide range of applications and specific, applied mainly in the process of cost management. Keeping such grouping, the interaction of tools and elements (functional components) of the cost management system of the enterprise is shown. The results of the study may be of practical importance for managers of manufacturing enterprises from the standpoint of forming a cost management system

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Ejsmont, Aneta, Magdalena Majchrzak, and Jacek Grzywacz. "Competitive Advantage in Co-operation of Enterprises Using Kaizen Costing Concept in Times of Extraordinary Dangers." EUROPEAN RESEARCH STUDIES JOURNAL XXIV, Special Issue 4 (November 1, 2021): 377–96. http://dx.doi.org/10.35808/ersj/2724.

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Alzoubi, Naser Yousef. "The Extent Use of Contemporary Management Accounting Practices and Its Effect on Operational Performance of Industrial Corporations in Jordan." Asian Journal of Finance & Accounting 10, no. 1 (June 17, 2018): 367. http://dx.doi.org/10.5296/ajfa.v10i1.12270.

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The purpose and aims of this study is to illustrate the extent use of contemporary management accounting practices MAPs in the Jordanian industrial corporations listed on Amman Stock Exchange ASE, and an attempt to find out the most common practice used. A field study conducted by using a questionnaire distributed to accountants working in 25 different industrial corporations, a total of 75 questionnaires distributed, 52 were valid for analysis purposes. The financial data related to the operational performance were collected for the periods 2013-2016. The study used arithmetic mean and standard deviation to describe the study sample and determine degree of implementation of contemporary MAPs.Multiple regression analysis used to detect the effect of MAPs on each indicator of operational performance.Results of the study showed a moderate use of contemporary MAPs, such as Target costing, Kaizen costing and Just-in-time manufacturing, moreover a least used practices were Activity base costing and Balance scorecard, and analysis revealed a different effect of applied contemporary MAPs on operational performance indicators, an effects on inventory turnover rate is observed, and no statistically effect on operational ratio, receivables turnover and total assets turnover. Worthwhile, the researcher proposed a number of proposals and recommendations, emphasis in reconsideration of application mechanism of contemporary MAPs applied in the corporations, and activate the role of various contemporary MAPs used as an information system, which could assess the corporate managers and decision-makers serving the management's objectives in the industrial corporations.

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Naugolnova, I. A. "Methodology for a Process Approach to Cost Management at Manufacturing Enterprises." Economics and Management 27, no. 8 (September 21, 2021): 633–39. http://dx.doi.org/10.35854/1998-1627-2021-8-633-639.

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Aim. The author aims to develop an original methodology for a process approach to cost management at manufacturing enterprises. Its core idea is the possibility of increasing overall enterprise efficiency and reducing costs by using internal reserves identified as a result of business process optimization.Tasks. According to the author, a process approach to cost management is future-oriented and has not yet been properly developed — hence the goals of developing and improving the theoretical and methodological foundations of its implementation.Methods. The methodology for a process approach to cost management is based on the most effective (from the author’s perspective) elements of such methods as “ABC-costing”, “Value chain concept”, “Cost-drivers”, “Target-costing”, “Kaizen-costing” with the author’s additions.Results. The author’s methodology for a process approach to cost management with regard to manufacturing enterprises is presented in the form of a structural and logical scheme. Its elements allow the reader to understand which methods, means, principles, and techniques can be used for its introduction and implementation. The fundamental basis of the methodology for a process approach to cost management is the author’s vision and definitions of the “object” and “subject” of cost management. The conventional structure of the representation of elements in the methodology is supplemented by the following units: “The form of implementation and organization of a process approach to cost management” and “Periods”.Conclusions. A process approach to cost management combines several of the most effective methods of cost management and accounting, making it possible to bring the level of expenses of an enterprise down to a competitive level using the internal reserves of the enterprise.

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Kelesbayev, Dinmukhamed, Hayrulla Kozhabayev, Gulmira Mombekova, Rima Yermankulova, and Botakoz Dandayeva. "An application for reduction of the non-value activities by Kaizen costing method in the Kentau Transformer Plant." Entrepreneurship and Sustainability Issues 8, no. 2 (December 30, 2020): 182–94. http://dx.doi.org/10.9770/jesi.2020.8.2(11).

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Boukr, Alhadi, Hassan Yazdifar, and Davood Askarany. "Contextual Factors and the Diffusion of MAIs in Manufacturing and Non-Manufacturing Sectors in Libya." Journal of Risk and Financial Management 14, no. 9 (September 2, 2021): 415. http://dx.doi.org/10.3390/jrfm14090415.

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The diffusion of innovation theory has already addressed the major contextual factors hindering or facilitating the diffusion of management accounting innovations (MAIs) in organisations. However, the diffusion of MAIs in less developed countries (such as Libya) is still very low, and the contextual factors addressed by the diffusion of innovation seem to fail to explain the low diffusion. To address this important gap in the literature, this study used contingency theory and investigated the association between a variety of contextual (contingent and institutional) factors and the diffusion of MAIs in Libyan manufacturing and non-manufacturing organisations. Seven MAIs were chosen from the literature perceived to have higher popularity, namely, ABC, ABM, BSC, TC, life-cycle costing, benchmarking, and Kaizen. A questionnaire acted as the data collection instrument. Two hundred and fifty questionnaires were distributed, and one hundred and three useable questionnaires were returned. The results indicate that three factors were significantly associated with facilitating the adoption of MAIs in both sectors. They were using computer systems for MA purposes, top management support, and MA training programmes.

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Chukwubuikem Okoye, Pius Vincent, Francis Chinedu Egbunike, and Olamide Mofolusho Meduoye. "Product Cost Management via the Kaizen Costing System: Perception of Accountants." Journal of Management and Sustainability 3, no. 4 (November 18, 2013). http://dx.doi.org/10.5539/jms.v3n4p114.

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PAKSOY, ÖMER BURAK, NAİM ATA ATABEY, and BAKİ YILMAZ. "MALİYETLERİN DÜŞÜRÜLMESİNDE KAİZEN MALİYETLEMENİN ROLÜ: BİR TEKSTİL İŞLETMESİNDE VAKA ÇALIŞMASI." 3. SEKTÖR SOSYAL EKONOMİ DERGİSİ, 2020. http://dx.doi.org/10.15659/3.sektor-sosyal-ekonomi.20.07.1397.

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32

"Comparison of Standard and Kaizen Costing Methods in Cost Management: A Case Stud." Asian Research Journal of Business Management 5, no. 4 (2018). http://dx.doi.org/10.24214/arjbm/5/4/113.

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Nartey, S. N., and H. M. van der Poll. "Innovative management accounting practices for sustainability of manufacturing small and medium enterprises." Environment, Development and Sustainability, April 23, 2021. http://dx.doi.org/10.1007/s10668-021-01425-w.

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AbstractThe environment in which manufacturing small and medium enterprises operate has become very complex, and therefore manufacturing SME’s owners need to be aware of the impact their decisions have on the environment and society. The aim of the research was to identify which innovative management accounting practices can be integrated into manufacturing SMEs’ strategies to overcome the challenge of being blamed by stakeholders as contributors to social and environmental problems. Published articles were sourced from the University of South Africa’s online library using keywords. A systematic literature review was employed to discover themes and concepts during secondary data gathering to detect traditional and innovative MAPs in management accounting literature all over the globe. The qualitative data analysis and research software, Atlas.ti was used to synthesise the data. Thematic analysis was used to evaluate the occurrence of words, phrases, themes, metaphors, and the construction of concepts in MAPs literature. During the analysis, seven innovative MAPs (activity base costing/budgeting; product life cycle costing; total quality management; environmental costing; target costing; kaizen costing and value analysis) were identified. It is recommended that manufacturing SMEs integrate these innovative MAPs into their strategies to impact their environmental, social, supply chain management and recycling policies to promote operational efficiency to achieve sustainability. Further research to identify influencing factors; strategic procedures; and the environmental and social benefits of integrating these identified innovative MAPs into manufacturing SMEs to achieve sustainability, should be undertaken.

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"Cost reduction systems: Target costing and kaizen costing by Yasuhiro Monden. Portland, OR: Productivity Press, 1995. 372 + xxiv pages. $dollar;50.00." Journal of Product Innovation Management 13, no. 2 (March 1996): 187. http://dx.doi.org/10.1016/s0737-6782(96)90165-4.

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Kayode, Adekunle Samuel, Jimoh Lukuman Adewale, Oke Adesoji Aderemi, and Agbogun Sarafa Adewumi. "Kaizen Costing System and Product Cost Reduction: Evidence from Selected Manufacturing Companies in Osun State, Nigeria." International Journal of Humanities & Social Studies 7, no. 4 (April 30, 2019). http://dx.doi.org/10.24940/theijhss/2019/v7/i4/hs1904-003.

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Cabral, Paula Oliveira, and Mauricio Johnny Loos. "Organização do estoque com aplicação do kaizen 3P e da curva ABC: um estudo de caso em uma indústria têxtil." Revista Gestão Industrial 15, no. 1 (March 8, 2019). http://dx.doi.org/10.3895/gi.v15n1.8258.

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A proposta deste artigo é abordar a importância da gestão de estoques e de armazenagem através dos critérios de organização dos SKUs (Stock Keeping Unit - Unidade de Manutenção de Estoque), com base na classificação da curva ABC (Activity Based Costing - Sistema de Custeio) de cada produto. A aplicação desta proposta na empresa estudada teve como objetivo assegurar que os itens de maior demanda estivessem sempre nos níveis de armazenagem que não necessitem do uso de empilhadeiras e escadas para a separação dos produtos (picking). Para este estudo, diversos projetos de melhorias foram utilizados, como o Kaizen de 3P (Production Preparation Process - Processo de Preparação da Produção) que visa o aumento de produtividade através de estudos de layouts enxutos, reclassificação da curva ABC, adequação dos unitizadores para armazenamento dos produtos com demandas variadas e adequação das alturas das posições dos porta-pallets.

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