Zarządzanie kosztami z wykorzystaniem metody hoshin kanri
Cost management by hoshin kanri method

Summary/Abstract: The article aims at illustrating the usefulness of hoshin kanri method for cost management. The introductory part focuses on the cost management concept and its relation to business strategy and to the permanent improvement process. The next part describes hoshin kanri as a method for strategic business management and presents its stages and instruments. The study objective was implemented through a critical review of the subject literature. The author attempts to prove that through the use of a set of appropriate instruments, hoshin kanri arrives at the key objective of cost management. Achieving this objective is supported by a business strategy that should focus on improving the functioning of the business entity as a whole.

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