A kaizen budgeting model
by Andre S. Szklo, Luis O.A. Maia, Raad Y. Qassim
International Journal of Technology Management (IJTM), Vol. 13, No. 1, 1997

Abstract: In addition to high quality, low cost and frequent on-time delivery, management accounting methods have been shown to be factors behind Japanese manufacturing excellence. A prominent example is Toyota's cost management system based on kaizen budgeting. In this paper, a quantitative model based on linear programming is developed as a decision support tool for determining the distribution of kaizen values through company processes and plants.

Online publication date: Fri, 15-Aug-2003

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