Management Accounting System for Productivity Improvement in Administrative Departments: Monden's Kaizen System

Yasuhiro Monden
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Yasuhiro Monden: Institute of Policy and Planning Sciences, University of Tsukuba, Tsukuba, Ibaraki 305-8573, Japan

Chapter 13 in Japanese Cost Management, 2000, pp 289-315 from World Scientific Publishing Co. Pte. Ltd.

Abstract: AbstractThe following sections are included:IntroductionManagement-by-Objectives Linked to Management Accounting SystemEstablishing the Corporate Target and Divisional TargetTarget Decomposition and Topics RegistrationTarget assignmentMethod of target assignmentTopics registrationMethods of Investigating the Topics for Improvement: Inventorization of Operations and VV AnalysisInventorying the operationsPreparation of the “Operations Items List”Preparation of the “Operations Inventory Table” (Necessary-Time Matrix)Determination of the topics for improvementVV analysis (Value and Volume Analysis)Satisfaction deploymentComparison with the proper number of staff in each departmentEstimation of the Correct Number of Employees and Evaluation of Actual WorkforceThe corporate-wide (or departmental) proper number of administrative employees (CNE)The departmental proper number of employee (DNE)The estimation of the proper number of employees in each factory's administrative department (ENEF)Performance Evaluation in the Management-by-Objectives systemCareer Development ProgramConclusionAcknowledgmentsReferences

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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