Title: A kaizen budgeting model

Authors: Andre S. Szklo, Luis O.A. Maia, Raad Y. Qassim

Addresses: School of Engineering and COPPE, Federal University of Rio de Janeiro, Caixa Postal 68529, 2 1945-970 Rio de Janeiro - RJ, Brazil. School of Engineering and COPPE, Federal University of Rio de Janeiro, Caixa Postal 68529, 2 1945-970 Rio de Janeiro - RJ, Brazil. School of Engineering and COPPE, Federal University of Rio de Janeiro, Caixa Postal 68529, 2 1945-970 Rio de Janeiro - RJ, Brazil

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.

Keywords: cost management; Japanese manufacturing; kaizen budgeting; kaizen value distribution model.

DOI: 10.1504/IJTM.1997.001648

International Journal of Technology Management, 1997 Vol.13 No.1, pp.78-83

Published online: 15 Aug 2003 *

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