Kaizen Costing jako metoda usprawniająca zarządzanie kosztami w przedsiębiorstwie

Continued development of companies makes them need more accurate information for further operation. Cost information is of utmost importance, which is supplied by a cost accounting tailored to a company’s needs.In this article the focus is put on presenting a modernized cost accounting – Kaizen Cost...

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Bibliographic Details
Published inJournal of Modern Management Process Vol. 3; no. 1; pp. 48 - 56
Main Authors Walas-Trębacz, Jolanta, Wójcik, Monika
Format Journal Article
LanguagePolish
Published Fundacja Uniwersytetu Ekonomicznego w Krakowie 2018
Foundation of the Cracow Uniwersity of Economics
Subjects
Business Economy / Management
costs
kaizen costing
cost management
Online AccessGet full text
ISSN2451-3490
2451-3490

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Summary:Continued development of companies makes them need more accurate information for further operation. Cost information is of utmost importance, which is supplied by a cost accounting tailored to a company’s needs.In this article the focus is put on presenting a modernized cost accounting – Kaizen Costing, its general idea, steps for its gradual implementation in a company as well as pros and cons of its use. Apart from theoretical focus, the article presents a more practical focus as well which relates to the characteristics of cost management in the analyzed manufacturing company. Upon the evaluation of the existing system of cost management, identified deficiency in satisfying the needs of decision-makers, and in order to improve the effectiveness of the process of cost management, the implementation of Kaizen Costing was proposed in the analyzed company.
ISSN:2451-3490
2451-3490