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| Tekijä: | Monden, Y. Lee, J. |
| Otsikko: | How a Japanese automaker reduces costs. Kaizen costing drives continuous improvement at Daihatsu |
| Lehti: | Management Accounting (US)
1993 : AUG, VOL. 75:2, p. 22-26 |
| Asiasana: | |
| Vapaa asiasana: | AUTOMOBILINDUSTRIE, JAPAN, KOSTENRECHNUNG, KOSTENZURECHNUNG |
| Kieli: | eng |
| Tiivistelmä: | Kaizen costing, a critical means of ensuring continuous improvement activities used by Japanese automakers, supports the cost reduction process in the manufacturing phase. Employed together with target costing, Kaizen costing helps Japanese manufacturers achieve their goal of cost reduction in the entire product design development production cycle. To illustrate this process, we look at the Kaizen costing practice used by Daihatsu Motor Company of Osaka, Japan. |
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