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Journal articles on the topic 'Kaizen costing'

Author: Grafiati

Published: 4 June 2021

Last updated: 25 July 2025

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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 (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 (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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3

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;">&gt;</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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Gunawan, Kemal, and Sofiani Nalwin Nurbani. "PENERAPAN KAIZEN COSTING MENGGUNAKAN METODE PDCA UNTUK MEMAKSIMALKAN COST REDUCTION DI PT IBARA LIOHO INDONESIA." Prosiding Seminar Sosial Politik, Bisnis, Akuntansi dan Teknik 5 (December 9, 2023): 315. http://dx.doi.org/10.32897/sobat.2023.5.0.3111.

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PT Ibara Lioho Indonesia is an automotive manufacturing company, specifically specializing in producing car power steering parts. Located in the Dwipapuri Industrial Area, Sumedang Regency. Improvement for competitiveness does not always have to focus on quality, functionality, design, and utility, but can also be in terms of cost (kaizen costing). Therefore, it requires careful management in analyzing production and re-calculating the costs that need to be incurred to produce a product. The research objective is to understand how to perform cost reduction in order to determine the total cost

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I Wayan Januartha, Animah Animah, and Yusli Mariadi. "Model Kaizen Costing Untuk Meningkatkan Kualitas Produk (Studi Kasus Pada Peternakan Ayam Kampung "Bersahabat Farm")." Jurnal Riset Mahasiswa Akuntansi 4, no. 1 (2024): 27–42. http://dx.doi.org/10.29303/risma.v4i1.979.

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Tujuan dari penelitian ini adalah untuk mengamati dan memahami bagaimana penggunaan kaizen costing dalam meningkatkan kualitas produk pada peternakan ayam Bersahabat. Model kaizen costing berarti penyempurnaan kecil yang diperoleh sebagai hasil usaha yang berkesinambungan dan merupakan cara efektik untuk mengatasi masalah - masalah yang terjadi untuk menghasilkan produk yang berkualitas, perusahaan harus dapat mengurangi biaya yang dikeluarkan pada proses produksi dan bagaimana cara merawat ayam hingga lingkungan kandang agar angka kematian tersebut rendah. Studi ini menunjukkan bahwa ka

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13

Horváth, Péter, Werner Seidenschwarz, and Holger Sommerfeldt. "Von Genka Kikaku bis Kaizen." Controlling 5, no. 1 (1993): 10–19. http://dx.doi.org/10.15358/0935-0381-1993-1-10.

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Das japanische Kostenmanagement muss neben Lean Production und Total Quality Management als ein wesentlicher Faktor für den Erfolg japanischer Unternehmen betrachtet werden. Der Beitrag von Horváth, Seidenschwarz und Sommerfeldt schildert neueste Erkenntnisse über das japanische Kostenmanagement, gewonnen auf einer Studienreise mit Controllern und Managern zu den erfolgreichsten japanischen Unternehmen. Ausführlich vorgestellt werden insbesondere die Methoden Target Costing und Kaizen Costing, sowie die Position und die Aufgaben des Controllers in den besuchten Firmen. Fazit: Einfachheit und M

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14

Joshi, Vidhi, and Shah Paresh. "Introduction of Strategic Cost Management for Instrumentation Industry." ECS Meeting Abstracts MA2022-01, no. 55 (2022): 2273. http://dx.doi.org/10.1149/ma2022-01552273mtgabs.

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In this paper Researchers discuss about the Strategic cost management and its various techniques of it. The basic aim of Strategic Cost Management (SCM) is to help the organisation to achieve the continuous advantages with the respect to cost reduction. Strategic Cost Management lays a greater focus on continuous improvement to deliver superior quality product to the customer’s and stake-holders over the long period of the time. In this paper Researchers discuss about the just-In-Time (JIT), Kaizen costing and Quality Costing of Strategic cost management. Nature of JIT, JIT Production, JIT Pur

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Franz, Klaus-Peter. "Target Costing." Controlling 5, no. 3 (1993): 124–31. http://dx.doi.org/10.15358/0935-0381-1993-3-124.

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Die neuere Geschichte der Betriebswirtschaftslehre wird, so scheint es, zum überwiegenden Teil im Land der "aufgehenden Sonne" geschrieben. Die japanischen "Managementzauberer" überraschen mit immer wieder neuen Verfahren und Techniken effizienter Unternehmensführung. Das Auftauchen neuer Begriffe wie ,Kaizen' (ständige Verbesserung der betrieblichen Abläufe) oder ,Genka Kikaku' (Zielkostenrechnung oder Target Costing) erzeugt bei Wissenschaftlern und Praktikern der anderen beiden Triadepartner regelmäßig einen erhöhten "Nach-Forschungsbedarf". Worum es beim Target Costing geht, welche Stärken

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Bancin, Sri Maymunah, Safriadi Pohan, and Yenni Sofiana Tambunan. "Analisis Penerapan Target Costing sebagai Sistem Pengendalian Biaya Produksi pada UD. Era Jaya Kota Sibolga." Global Education Journal 1, no. 2 (2023): 87–96. http://dx.doi.org/10.59525/gej.v1i2.143.

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This study aims to implement Target Costing as a production cost control system at UD. Era Jaya City of Sibolga, using a quantitative descriptive approach. Descriptive analysis is used to provide an overview and detailed explanation of the problems studied. The results of this study are 1). The application of target costing to the Era Jaya Trading Business in Sibolga City can reduce production costs by up to 9% to 13% 2). Able to save production costs for making 2-door and 3-door cabinets of Rp. 96,620 and Rp. 159,119. 3). Successfully reduced production costs for 2 and 3 door cabinets, with a

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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 (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

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18

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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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 (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, a

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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 (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

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Tetiana, V. Davydiuk, та S. Kotliar Daryna. "Рrofit management of enterprises through the accounting system". Economic journal Odessa polytechnic university 4, № 18 (2021): 31–38. https://doi.org/10.5281/zenodo.5805598.

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   The article identifies the importance of the accounting system for profit management of companies, establishes the place and role of profit in ensuring the economic activity of the enterprise, analyzes the views of scientists to define the economic essence of the term "profit". In the context of profit management, it is proposed to improve the process of calculating the cost of production as the main cost item of the enterprise by introducing a system of calculating kaizen-costing. It is established that the kaizen-costing calculation system allows to increase the amount

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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 (2005): 1751–60. http://dx.doi.org/10.1080/00207540500034174.

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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 (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

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الشحماني, عبد الحسين لهمود ياسر. "تصور اجرائي لإدارة التكلفة من موقع العمل بهدف تحسين إدارة القيمة المكتسبة للمشروعاتدراسة تطبيقية: مشروع استصلاح أراضي نهر سعد". Journal of Al-Rafidain University College For Sciences ( Print ISSN: 1681-6870 ,Online ISSN: 2790-2293 ), № 1 (28 вересня 2024): 1–15. http://dx.doi.org/10.55562/kjfg7c17.

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هدف البحث الى صياغة تصور اجرائي مبني على فلسفة (Gemba Kaizen) والذي يقترح بموجبه فكرة إدارة التكلفة من موقع العمل (Gemba Kaizen-Costing) كأحد الحلول المقترحة لتلافي مشكلات انحرافات التكلفة والجدول الزمني الذي يحصل في اغلب المشاريع وبهدف تحسين إدارة القيمة المكتسبة، وذلك من خلال تحليل العلاقة التلازمية بين مؤشري أداء التكلفة وأداء الجدول الزمني وأثر كل منهما على تحسين قيمة المشروع المكتسبة، تقوم الفكرة على الاسترشاد المستمر بمؤشر أداء التكلفة (CPI) ومؤشر أداء الجدول الزمني (SPI) لمراقبة الانحرافات ومنع حدوثها او معالجتها فور حصولها والعمل على تلافيها مستقبلاً بهدف تحسين إدارة القيمة المكتسبة لل

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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 (2014): 7–20. http://dx.doi.org/10.3738/1982.2278.982.

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Davydiuk, Tetiana, та Daryna Kotliar. "Рrofit management of enterprises through the accounting system". Economic journal Odessa polytechnic university 4, № 18 (2021): 31–38. http://dx.doi.org/10.15276/ej.04.2021.4.

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The article identifies the importance of the accounting system for profit management of companies, establishes the place and role of profit in ensuring the economic activity of the enterprise, analyzes the views of scientists to define the economic essence of the term "profit". In the context of profit management, it is proposed to improve the process of calculating the cost of production as the main cost item of the enterprise by introducing a system of calculating kaizen-costing. It is established that the kaizen-costing calculation system allows to increase the amount of net profit in the f

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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 i

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Monday, Osirim, Wadike Chile George, and Davies Stanley Diepiriye. "Empirical evaluation of the impact of throughput costing on the financial metrics of manufacturing firms in Nigeria." International Journal of Multidisciplinary Research and Growth Evaluation 4, no. 4 (2023): 351–60. http://dx.doi.org/10.54660/.ijmrge.2023.4.4.351-360.

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The main purpose of the study was to empirically examine the relationship between throughput costing and financial metrics of manufacturing firms in Nigeria. Secondary data sourced from audited annual reports of Guinness Nigeria plc and International Breweries Plc for the period 2008-2019 was utilized for the study. The data collected was analysed using ordinary least regression analysis with the aid of SPSS. The result of the study reveal an insignificant relationship between throughput costing (INV, INSALEs) and financial metrics (NPM, ROI) of manufacturing firms in Nigeria. Based on this ou

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

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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 (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

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Khalid, Maizatul Akmal, Hafizah Abd Mutalib, and Rapiah Mohamed. "The Impact of Strategic Management Accounting on Environmental Sustainability: A Study in Malaysian Construction Industry." PaperASIA 41, no. 2b (2025): 142–54. https://doi.org/10.59953/paperasia.v41i2b.430.

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The construction sector in Malaysia plays a crucial role in contributing to the country’s development. Despite its significant contribution, the construction industry in Malaysia is struggling with challenges related to carbon dioxide emissions and sustainability. Consequently, this research investigates the issue of environmental sustainability within the Malaysian construction industry. It also assesses the influence of strategic management accounting (SMA) methods, such as kaizen costing, life cycle costing (LCC), and environmental management accounting (EMA) on the environmental sustainabi

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Mezsas Purba, Yudha Sadry, Cakra Famati Harefa, Dauster Manalu, et al. "STRATEGI PENGURANGAN BIAYA UNTUK MENINGKATKAN KEUNGGULAN KOMPETITIF PERUSAHAAN." Jurnal Akuntansi Kompetif 8, no. 2 (2025): 434–42. https://doi.org/10.35446/akuntansikompetif.v8i2.2189.

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The main objective of this paper is to analyze the relevance of cost reduction strategies as a cost management approach in improving the competitive advantage of companies. Cost reduction strategies, such as target costing, activity-based costing, and kaizen costing. This study focuses on the target costing approach. Target costing is a cost management method that starts from determining the selling price based on market needs, then setting a target cost to achieve the desired level of profit. With this approach, companies can design efficient products from the early stages, without sacrificin

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Dahal, Rewan Kumar. "Management Accounting and Control System." NCC Journal 3, no. 1 (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) th

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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-

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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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Bhattarai, Dhundi Raj, Madan Kandel, and Jagat Timilsina. "Role of Management Accounting Practices in Enhancing Bank Performance." ACADEMIA 5, no. 1 (2025): 29–52. https://doi.org/10.3126/ta.v5i1.77113.

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This study explores the impact of Management Accounting Practices (MAPs) on organizational performance in Nepalese commercial banks, focusing on budgeting, decision-making, costing, performance evaluation, benchmarking, and Time-Driven Activity-Based Costing (TDABC). A quantitative research design was employed, with data collected through structured questionnaires distributed to branch managers and customers. Out of 560 distributed questionnaires, 345 responses were analyzed for both managers and customers. The findings reveal a strong positive association between MAPs and organizational perfo

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Khoruzhy, L. I., Yu N. Katkov, A. A. Romanova, and A. V. Lapaev. "Improvement of management accounting in the viticulture and winemaking industry based on adaptation of foreign cost management methods." Buhuchet v sel'skom hozjajstve (Accounting in Agriculture), no. 3 (March 21, 2023): 179–88. http://dx.doi.org/10.33920/sel-11-2303-05.

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The article provides theoretical justification for the use of accounting and analytical tools of information support in the viticulture and winemaking industry to maintain its competitiveness in unstable economic and political conditions. One of the key tasks in improving the efficiency of domestic production in the context of a decline in the pace of economic development and restrictions on financing domestic enterprises is to find tools and methods for improving business processes in order to optimize all resources of the enterprise. To solve this problem, the article presents the author’s m

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Lestari, Dhea Ayu, Muchamad Iqbal Taufik T, and Heru Rachman. "PENERAPAN KONSEP COST REDUCTION PROGRAM DALAM UPAYA MENURUNKAN BIAYA DISTRIBUSI RUMAH PAKAN LELE ABAH HERMAN." Jurnal Bayesian : Jurnal Ilmiah Statistika dan Ekonometrika 2, no. 2 (2022): 148–55. http://dx.doi.org/10.46306/bay.v2i2.38.

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Abah Herman Catfish Feed House is one of the animal feed distributors in the Bandung City area that distributes catfish feed to the ciganitri and cijambe areas Over the past few years there has been an increase in shipping costs due to an increase in maintenance costs and other costs which has resulted in a decrease in shop profits. Therefore, a way is needed that can reduce the cost of such distribution. One way that can be done is to identify and analyze the factors causing the increase in distribution costs by applying the kaizen concept with the PDCA (Plan – Do – Check – Action) stage, whi

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Sahri, Nurlaeli Aprilia, and Novita Novita. "Kaizen Costing sebagai Perbaikan Berkelanjutan untuk Meningkatkan Keunggulan Bersaing pada E-Commerce." Jurnal Kajian Akuntansi 3, no. 1 (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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Andruk, N. S., and E. A. Naumova. "Comparative analysis of modern methods for calculating product costs." Entrepreneur’s Guide 17, no. 3 (2024): 62–69. http://dx.doi.org/10.24182/2073-9885-2023-17-3-62-69.

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The article is devoted to the analysis of methods for calculating the cost of production at an industrial enterprise. It is noted that when choosing the appropriate calculation method, along with general principles, one should take into account the specifics of the production and economic activities of each specific enterprise. For this purpose, both well–known and well–proven calculation methods, as well as modern ones used in international practice, such as «target costing» and «kaizen costing» are considered. A comparative analysis of the considered traditional and modern methods, systemati

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Batz, Volker, Tobias Schimpf, and Martin Eigenbrodt. "Prozeßorientierte Ressourcenplanung als Baustein eines integrativen Prozeßmanagements." Controlling 10, no. 6 (1998): 364–73. http://dx.doi.org/10.15358/0935-0381-1998-6-364.

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Das Gemeinkostencontrolling hat für Unternehmen, deren Produktspektrum sich aus nur einem geringen Anteil von Standardprodukten zusammensetzt, einen besonders hohen Stellenwert. Denn gerade bei einem Anbieter von Sonderprodukten, wie der KARDEX Bellheimer Metallwerk GmbH, entsteht in den fertigungsnahen indirekten Bereichen ein großer Gemeinkostenblock. Der Artikel beschreibt, wie auf der Basis eines differenzierten Prozesskostenrechnungsansatzes ein Instrument zur effizienten und marktorientierten Gemeinkostenplanung unternehmensindividuell gestaltet werden kann. Wesentlicher Ansatzpunkt ist

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Serpeninova, Yulia, Inna Makarenko, and Anna Linska. "Logistics costs accounting: challenges for identification in Ukrainian accounting practice." Accounting and Financial Control 2, no. 1 (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 b

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El-Gibaly, Mohamed M. "Integrating Activity-based Costing with Continuous Enhancement: A Strategic Approach to Operational Efficiency and Cost Management." Asian Journal of Economics, Business and Accounting 24, no. 10 (2024): 395–415. http://dx.doi.org/10.9734/ajeba/2024/v24i101536.

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The main objective of this research is to show how integrating activity-based costing (ABC) with continuous improvement processes can enhance cost management and operational efficiency. The development of automated firms and global firms has necessitated a shift in principles and measurement accuracy. The principles and concepts have been modified based on economic theory, moving from stable continuous improvement to continuous enhancement, or Kaizen enhancement. The accuracy of the proposed costing system has improved by using modified activity-based costing. The current research has focused

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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 (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

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Popovychenko, Iryna, Dmytro Levchinskiy, and Оlesya Kirnos. "COST MANAGEMENT OF THE LIFE CYCLE OF REAL ESTATE OBJECTS: EXPERIENCE, PROBLEMS AND SOLUTIONS." Journal of International Legal Communication 9, no. 2 (2023): 67–79. http://dx.doi.org/10.32612/uw.27201643.2023.9.pp.67-79.

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The authors of the article address the international experience of implementation and use of the concept of evaluation and cost management of Life Cycle Costing (LCC) and Whole Life Appraisal (WLA) of real estate objects. The author’s interpretation of the issues and ways of introduction of this concept in developing countries, in particular in Ukraine, is presented. The article describes the tools and forms of public-private partnership for implementing this concept in the practice of effective functioning of socio-economic systems. Specifics of the managing life cycle costing of real estate

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Al Kharousi, Mithaq Mahmood, Bedoor Nasser Al Shukaili, and Mohammed Muneerali Thottoli. "Students’ Perceptions of Management Accounting and the Accounting Profession." Oblik i finansi, no. 2(100) (2023): 5–15. http://dx.doi.org/10.33146/2307-9878-2023-2(100)-5-15.

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Purpose: Strategic Management accounting includes activity-based costing, target costing, the balanced scorecard, Kaizen costing, throughput costing, and other new management accounting approaches. Management accounting reviews changes in performance measurement of information requirements and the use of novel communication, including management information system reports, forms, channels, and the implications of varying organizational structures to aid the management accounting professionals in a new environment. Hence this paper aims to know Students’ perceptions of management accounting (co

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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 (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 standa

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