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Kaizen costing is a cost reduction system used after a product's design has been completed and it is in production. Business professor defines kaizen costing as The maintenance of present cost levels for products currently being manufactured via systematic efforts to achieve the desired cost level. Prior to kaizen costing, when the products are under the development phase, target costing is applied. After targets have been set, they are continuously updated to display past improvements and the projected (expected) improvements. Monden has described two types of kaizen costing:

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  • Kaizen Costing (de)
  • Kaizen costing (en)
  • Rachunek redukcji kosztów (pl)
  • Кайзен-костинг (ru)
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  • Kaizen Costing ist ein von entwickeltes japanisches Kostenmanagement-Konzept. (de)
  • Кайзен-костинг (англ. kaizen costing) — метод учёта затрат, нацеленный на постепенное и непрерывное снижение себестоимости в результате специальной программы предприятия. (ru)
  • Rachunek redukcji kosztów Kaizen – sposób zarządzania kosztami wywodzący się z japońskich przedsiębiorstw. Ideą doktryny Kaizen jest zmiana na lepsze. System redukcji kosztów w literaturze krajów zachodnich jest objaśniany pod nazwą Kaizen Costing. Został on uznany za jedną z głównych przyczyn sukcesu firm japońskich na rynkach światowych w latach 80. W nawiązaniu do założeń tego systemu w krajach zachodnich są tworzone rozwiązania dotyczące redukcji kosztów. Na przykład w krajach anglosaskich taki system nosi nazwę Continuous Improvement Process (CIP), a w Niemczech Kontinuerlicher Verbesserungsprozess (KVP). (pl)
  • Kaizen costing is a cost reduction system used after a product's design has been completed and it is in production. Business professor defines kaizen costing as The maintenance of present cost levels for products currently being manufactured via systematic efforts to achieve the desired cost level. Prior to kaizen costing, when the products are under the development phase, target costing is applied. After targets have been set, they are continuously updated to display past improvements and the projected (expected) improvements. Monden has described two types of kaizen costing: (en)
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  • Kaizen Costing ist ein von entwickeltes japanisches Kostenmanagement-Konzept. (de)
  • Kaizen costing is a cost reduction system used after a product's design has been completed and it is in production. Business professor defines kaizen costing as The maintenance of present cost levels for products currently being manufactured via systematic efforts to achieve the desired cost level. The Shogakukan Dictionary’s original definition of Kaizen is translated as “The act or making bad points better”. In English, the more popular definition of Kaizen is “Change for Better”. Many believe that the Kaizen meaning is “continuous improvement” but, Kaizen is a result of continuous improvement. It exists at the employee’s level. The employee’s goal is to reach their potential, challenge the status quo and achieve continual improvement. Prior to kaizen costing, when the products are under the development phase, target costing is applied. After targets have been set, they are continuously updated to display past improvements and the projected (expected) improvements. Monden has described two types of kaizen costing: * Asset and organization-specific kaizen costing activities planned according to the exigencies of each deal * Product model-specific costing activities carried out in special projects with added emphasis on value analysis Adopting kaizen costing requires a change in the method of setting standards. Kaizen costing focuses on "cost reduction" rather than "cost control". (en)
  • Кайзен-костинг (англ. kaizen costing) — метод учёта затрат, нацеленный на постепенное и непрерывное снижение себестоимости в результате специальной программы предприятия. (ru)
  • Rachunek redukcji kosztów Kaizen – sposób zarządzania kosztami wywodzący się z japońskich przedsiębiorstw. Ideą doktryny Kaizen jest zmiana na lepsze. System redukcji kosztów w literaturze krajów zachodnich jest objaśniany pod nazwą Kaizen Costing. Został on uznany za jedną z głównych przyczyn sukcesu firm japońskich na rynkach światowych w latach 80. W nawiązaniu do założeń tego systemu w krajach zachodnich są tworzone rozwiązania dotyczące redukcji kosztów. Na przykład w krajach anglosaskich taki system nosi nazwę Continuous Improvement Process (CIP), a w Niemczech Kontinuerlicher Verbesserungsprozess (KVP). (pl)
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