Cost reduction by using budgeting via the Kaizen method

Article OPEN
Dorina Budugan; Iuliana Georgescu;
(2009)
  • Journal: Analele Stiintifice ale Universitatii "Alexandru Ioan Cuza" din Iasi,volume 56,issue November,pages3-9
  • Subject: kaizen, budgeting process, target cost, product life cycle, continuous cost reduction

In the current conditions, continuous improvement is one of the main issues faced by the manag-ers of organizations. The Japanese use the term kaizen to designate continuous improvement. Budgeting via the kaizen method explicitly integrates improvement throughout the pe... View more
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