Kaizen Costing – A Continuous Improvement Strategy of the Organisations

Nowadays, in the business field, a perpetual tendency of cost reduction, labor optimization, waste elimination and continuous improvement is perceived. It is self-evident that achieving these objectives requires a strategy, so that Kaizen costing is helpful in this respect. The approach aims at fulf...

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Main Author: Dorina PLESCACI
Format: Article
Language:English
Published: The Body of Expert and Licensed Accountants of Romania 2022-03-01
Series:CECCAR Business Review
Subjects:
Online Access: https://www.ceccarbusinessreview.ro/kaizen-costing-a-continuous-improvement-strategy-of-the-organisations-a197d/download-PDF/
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author Dorina PLESCACI
author_facet Dorina PLESCACI
author_sort Dorina PLESCACI
collection DOAJ
description Nowadays, in the business field, a perpetual tendency of cost reduction, labor optimization, waste elimination and continuous improvement is perceived. It is self-evident that achieving these objectives requires a strategy, so that Kaizen costing is helpful in this respect. The approach aims at fulfilling these purposes and, at the same time, creates a pleasant environment, in a permanent organic growth, both for the employees and the management and the entire community. The object of the research hereby is presenting the Kaizen costing strategy, its principles and rules, but at the same time it focuses on highlighting the implementation of this approach at the level of industries with very different fields of activity. Is the Kaizen strategy really efficient for achieving the mentioned objectives? Can it be successfully implemented within organizations from different industries? Does Kaizen costing have benefits and limitations? Does it contribute to increasing the efficiency of the manufacturing process? These are just a few of the questions to which the study hereby is trying to answer, being intended for those who strongly believe that there is always room for improvement.
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spelling doaj.art-32b2dc9546764157a854f9abf2fa99292022-12-21T18:13:14ZengThe Body of Expert and Licensed Accountants of RomaniaCECCAR Business Review2668-89212022-03-0132304110.37945/cbr.2022.02.0426688921Kaizen Costing – A Continuous Improvement Strategy of the OrganisationsDorina PLESCACI0"1 Decembrie 1918" University of Alba IuliaNowadays, in the business field, a perpetual tendency of cost reduction, labor optimization, waste elimination and continuous improvement is perceived. It is self-evident that achieving these objectives requires a strategy, so that Kaizen costing is helpful in this respect. The approach aims at fulfilling these purposes and, at the same time, creates a pleasant environment, in a permanent organic growth, both for the employees and the management and the entire community. The object of the research hereby is presenting the Kaizen costing strategy, its principles and rules, but at the same time it focuses on highlighting the implementation of this approach at the level of industries with very different fields of activity. Is the Kaizen strategy really efficient for achieving the mentioned objectives? Can it be successfully implemented within organizations from different industries? Does Kaizen costing have benefits and limitations? Does it contribute to increasing the efficiency of the manufacturing process? These are just a few of the questions to which the study hereby is trying to answer, being intended for those who strongly believe that there is always room for improvement. https://www.ceccarbusinessreview.ro/kaizen-costing-a-continuous-improvement-strategy-of-the-organisations-a197d/download-PDF/ kaizen costingcontinuous improvementcost reductioncost management
spellingShingle Dorina PLESCACI
Kaizen Costing – A Continuous Improvement Strategy of the Organisations
CECCAR Business Review
kaizen costing
continuous improvement
cost reduction
cost management
title Kaizen Costing – A Continuous Improvement Strategy of the Organisations
title_full Kaizen Costing – A Continuous Improvement Strategy of the Organisations
title_fullStr Kaizen Costing – A Continuous Improvement Strategy of the Organisations
title_full_unstemmed Kaizen Costing – A Continuous Improvement Strategy of the Organisations
title_short Kaizen Costing – A Continuous Improvement Strategy of the Organisations
title_sort kaizen costing a continuous improvement strategy of the organisations
topic kaizen costing
continuous improvement
cost reduction
cost management
url https://www.ceccarbusinessreview.ro/kaizen-costing-a-continuous-improvement-strategy-of-the-organisations-a197d/download-PDF/
work_keys_str_mv AT dorinaplescaci kaizencostingacontinuousimprovementstrategyoftheorganisations