A kaizen budgeting model

被引：1
|
作者：
Szklo, AS [1 ]
Maia, LOA [1 ]
Qassim, RY [1 ]
机构：
[1] FED UNIV RIO DE JANEIRO,COPPE,BR-21945970 RIO JANEIRO,BRAZIL
来源：
INTERNATIONAL JOURNAL OF TECHNOLOGY MANAGEMENT | 1997年 / 13卷 / 01期
关键词：
cost management; Japanese manufacturing; kaizen budgeting; kaizen value distribution model;
D O I：
10.1504/IJTM.1997.001648
中图分类号：
T [工业技术];
学科分类号：
08 ;
摘要：
In addition to high quality, low cost and frequent on-time delivery, management accounting methods have been shown to he 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.
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页码：78 / 83
页数：6
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