Kaizen costing jako narzędzie zarządzania kosztami w przedsiębiorstwie
Kaizen costing as an instrument of cost management in an enterprise

Summary/Abstract: Kaizen is a strategic instrument which is used to achive the company’s objectives. Kaizen is a system that involves employees from top management to the bottom. In kaizen costing is important to build cooperation of staff in all levels. Kaizen costing is a branch of the kaizen concept which follows the philosophy of kaizen. Kaizen costing is used in production level as a cost reduction process and focuses on continuous improvement in all processes. What is more, kaizen costing is continuous improvement among others by eliminating waste. The main purpose of this paper is to present kaizen costing and a possible way it can be used in contiuous improvement of processes in a company. This study contains essence, the origins, the process, pros and cons and the use of kaizen costing in the improvement of processes.

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