Kaizen Costing: Its Function and Structure Compared to Standard Costing

Yasuhiro Monden and John Y. Lee
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Yasuhiro Monden: Institute of Policy and Planning Sciences, University of Tsukuba, Tsukuba, Ibaraki 305-8573, Japan
John Y. Lee: Lubin School of Business, Pace University, Pleasantville, NY 10570, USA

Chapter 10 in Japanese Cost Management, 2000, pp 229-242 from World Scientific Publishing Co. Pte. Ltd.

Abstract: AbstractThe following sections are included:The Aim of Kaizen Costing is DifferentKaizen Costing: Plant Cost Improvement SystemDetermination of Cost Reduction TargetsChanges in Target RatesA design change in the middle of the yearThe alteration of mixed model productionKaizen Costing: Strengths and Weaknesses

Keywords: Strategic Cost Management; New Product Development; Manufacturing Activities; Marketing Strategy; Human Factors; Budgetary Control System (search for similar items in EconPapers)
Date: 2000
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