HACIHASANOĞLU, Tansel Bozok Üniversitesi - İktisadi ve İdari Bilimler Fakültesi, Turkey

REDUCING PRODUCTION COSTS by KAIZEN COSTING METHOD: A CASE STUDY in FURNITURE INDUSTRY

39774

In the atmosphere of the competition increases day after day, costs of goods and its management’s importance have been increased. In this framework, strategic costing methods have been created which are related to the management of these costs. Kaizen costing method which is one of the strategic costing methods and which has the basis of reducing costs during the production process has a large area of implementation. From this point of view aim of this study has been stated as application the Kaizen costing method in furniture sector and creating awareness on this subject. The amount of production per year has increased %29 in an enterprise operating in Kayseri with the efforts including Kaizen activities. At the same time, important enhancements have been accomplished in working conditions and production costs as focusing on placing arrangements and ergonomy.

47

Cost management , Strategic cost management , Kaizen costing

The International Journal Of Economic and Social Research

63