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翻訳と辞書　辞書検索 [ 開発暫定版 ] スポンサード リンク Kaizen costing ： ウィキペディア英語版 Kaizen costing Kaizen costing is a cost reduction system. Yashihuro Moden defines kaizen costing as "the maintenance of present cost levels for products currently being manufactured via systematic efforts to achieve the desired cost level." The word ''kaizen'' is a Japanese word meaning ''continuous improvement''. Moden has described two types of kaizen costing: - Asset and organisation specific kaizen costing activities planned according to the exegencies of each deal - Product model specific costing activities carried out in special projects with added emphasis on value analysis Kaizen costing is applied to products that are already in production phase. Prior to kaizen costing, when the products are under development phase, target costing is applied. ==References== 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「Kaizen costing」の詳細全文を読む スポンサード リンク 翻訳と辞書 : 翻訳のためのインターネットリソース Copyright(C) kotoba.ne.jp 1997-2016. All Rights Reserved.