A Framework for Performance Evaluation Methods in Continual Improvement Activities

Hiroshi Ozawa
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Hiroshi Ozawa: Graduate School of Economics, Nagoya University, Japan

Chapter 10 in Japanese Management Accounting Today, 2007, pp 129-146 from World Scientific Publishing Co. Pte. Ltd.

Abstract: AbstractThe following sections are included:IntroductionFramework for Evaluation of Improvement ValueEvaluation of improvements to variable cost itemsEvaluation of improvements to fixed cost itemsCases in which no outsourcing is used and sales do not exceed production capacityCases in which the lack of production capacity is handled through external procurementConsideration of the timing of improvement implementationCalculation of actual variable cost ratio giving consideration to the time of the improvementCalculations based on engineering methodsEvaluation when Targets are SetAn Example of Improved Cost Calculations in a Japanese FirmSample calculation for Sumitomo Electric IndustriesSample calculation for NEC SaitamaSample calculation for KyoceraConclusionAcknowledgmentsReferences

Keywords: Japanese Management Systems; Stakeholders; Organizational Behavior; Strategy and Business Restructuring; Management Control Systems; Budgeting; Cost Management; Supply Chain; Shared Services; Process Management (search for similar items in EconPapers)
Date: 2007
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