Application of Kaizen and kaizen costing in SMEs

Biadacz, Renata

doi:10.30657/pea.2024.30.2

Artykuł - szczegóły

Tytuł artykułu

Application of Kaizen and kaizen costing in SMEs

Autorzy

Biadacz Renata

Treść / Zawartość

Pełne teksty:

Pobierz

Identyfikatory

DOI

10.30657/pea.2024.30.2

Warianty tytułu

Języki publikacji

Abstrakty

The research problem revolves around an attempt to answer the questions: “Are enterprises from the SME sector interested in implementing strategic management accounting instruments, including Kaizen Costing? Is Kaizen Costing more widely used in SMEs operating in Poland?" The aim of the article is therefore to highlight the importance of Kaizen and Kaizen Costing and to draw attention to how much support these solutions can be for SMEs in the current social, economic, and environmental conditions. The article presents the results of surveys conducted in this regard. The accomplishment of the established objective of the work required conducting a review of the literature on the subject and presenting conclusions from previous own research in the above respect. The method of participant observation, critical analysis and synthesis was used in the study. According to the research results, there is little interest in these instruments in large enterprises, however, in medium-sized enterprises, the interest and degree of application of Kaizen and Kaizen Costing is negligible. The research results indicate the need for further development and broadening the dialogue on the usability and benefits which enterprises, in particular SMEs, may derive from the introduction of such innovative solutions.

Słowa kluczowe

Kaizen Kaizen Costing cost management

Kaizen kosztorysowanie zarządzanie kosztami

Wydawca

Oficyna Wydawnicza Stowarzyszenia Menedżerów Jakości i Produkcji

Czasopismo

Production Engineering Archives

Rocznik

2024

Tom

Vol. 30, Iss. 1

Strony

7--35

Opis fizyczny

Bibliogr. 159 poz., rys., tab.

Twórcy

autor

Biadacz Renata

renata.biadacz@pcz.pl

Czestochowa University of Technology, Faculty of Management, Czestochowa, Poland

https://orcid.org/0000-0003-0041-234X

Bibliografia

1. Abu Bakar, N.A., Tuan Mat, T.Z., Mohd Fahmi, F.m Tajul Urus, S., 2017. Lean management practices and its effect on Malaysian local government performance, Asia-Pacific Management Accounting Journal (APMAJ), 12 (2), 79-104.
2. Aamer A.M., Al-Awlaqi M.A., Mandahawi N., Triawan F., Al-Madi F., 2022. Kaizen transferability in non-Japanese cultures: a combined approach of total interpretive structural modeling and analytic network process, International Journal of Productivity and Performance Management, 71 (8), 3245-3269. DOI:10.1108/IJPPM-10-2020-0505
3. Admasu, A., 2015. Kaizen implementation in Ethiopia: evidence in literature, Journal for Studies in Management and Planning, 1 (8), 2-5.
4. Agndal, H., Nilsson, U., 2019. The fast and the furious: the role of entrainment in controlled inter-organizational relationship transformation” Management Accounting Research, 3, 15-28. DOI:10.1016/j.mar.2018.09.00
5. Al-Barghuthi, S.B., Singhb H., Dannounc Z., Al-Barghuthid N.B., 2020. Effect of the Kaizen Costing Approach on the Reduced Costs, Competitive Advantage, and Rationalising Strategic Cost Management of Industrial Companies Listed on the Amman Stock Exchange in Jordan, International Journal of Innovation, Creativity and Change, 14 (4), 1002-10
6. Alamri A.M.,2019. Association between strategic management accounting facets and organizational performance, Baltic Journal of Management, 14 (2), 212–234. DOI:10.1108/BJM-12-2017-0411
7. Alves, R.F., Vieira Neto, J., de Mattos Nascimento, D.L., de Andrade, F.E., Tortorella, G.L., Garza-Reyes, J.A., 2022. Lean accounting: a structured literature review, The TQM Journal, 34 (6), 1547-1571. DOI:10.1108/TQM-06-2021-0185
8. Alosani, M.S., Al-Dhaafri, H.S., 2022. The integrated effect of Kaizen and innovation culture on the police performance: an empirical investigation, American Journal of Business, 37 (4), 153-172. DOI: 10.1108/AJB-02-2022-0024
9. Alosani, M.S., 2020. Case example of the use of six sigma and Kaizen projects in policing services, Teaching Public Administration, 38 (3), 1-13.
10. Álvarez-Garcia, J., Durán-Sánchez, A., del Río-Rama, M.C., 2018. Systematic bibliometric analysis on Kaizen in scientific journals, The TQM Journal, 30 (4), 356-370. DOI:10.1108/TQM-06-2018
11. Alvarado-Ramírez, K.M., Pumisacho-Álvaro, V.H., Miguel-Davila, J.Á., Suárez-Barraza, M.F., 2018. Kaizen, a continuous improvement practice in organizations: A comparative study in companies from Mexico and Ecuador, The TQM Journal, 30 (4), 255-268. DOI:10.1108/TQM-07-2017-0085
12. Aoki, K., 2020. The roles of material artifacts in managing the learning–performance paradox: the kaizen case, Academy of Management Journal, 63 (4), 1266-1299. DOI:10.5465/AMJ.2017.0967
13. Aaltola, P., 2019. Strategic thinking and accounting: potentials and pitfalls from a managerial perspective, Journal of Management Control, 30 (3), 323-351. DOI:10.1007/s00187-019-00285-w
14. Arya, A.K. and Jain, S.K., 2014. Impacts of Kaizen in a small-scale industry of India: a case study, International Journal of Lean Six Sigma, 5 (1), 22- 44. DOI:10.1108/IJLSS-03-2013-0019.
15. Baker Al-Barghuthia S., Singhb H., Dannounc Z., Baker Al-Barghuthid N., 2020. Effect of the Kaizen Costing Approach on the Reduced Costs, Competitive Advantage, and Rationalising Strategic Cost Management of Industrial Companies Listed on the Amman Stock Exchange in Jordan, International Journal of Innovation, Creativity and Change, 14, (4), 1002- 1021.
16. Batwara, A., Sharma, V., Makkar, M., Giallanza, A., 2023. Towards smart sustainable development through value stream mapping – a systematic literature review, Heliyon, 9 (5). DOI:10.1016/j.heliyon.2023.e15852.
17. Berhe, H.H., Gebremichael, H.S., Beyene, K.T., 2023. Development, validation and verification of innovative integrated Kaizen philosophy (CI) framework and its implementation procedure for enhancing manufacturing industries sustainable competitiveness, International Journal of Quality & Reliability Management, , Vol. ahead-of-print No. ahead-of-print. DOI:10.1108/IJQRM-08-2022-0258
18. Berhe, H.H., 2022. Application of Kaizen philosophy for enhancing manufacturing industries’ performance: exploratory study of Ethiopian chemical industries, International Journal of Quality and Reliability Management, 39 (1), 204-235. DOI:10.1108/IJQRM-09-2020-0328.
19. Bessant, J., 2003. High-Involvement Innovation: Building and Sustaining Competitive Advantage through Continuous Change, Wiley, Chichester.
20. Biadacz R., 2022. The use of modern varieties of cost accounting as a cost management strategic tool by SMES in Poland, Polish Journal of Management Studies, 26 (2), 42-59. DOI:10.17512/pjms.2022.26
21. Biadacz, R., 2021. Quality cost management in the SMEs of Poland, The TQM Journal, 33 (7), 1-38. DOI:10.1108/TQM-09-2019-0223
22. Brunet, A.P. and New, S., 2003. Kaizen in Japan: an empirical study, International Journal of Operations & Production Management, 23 (12), 1426- 1446. DOI:10.1108/01443570310506704
23. Carneiro, W.N., Oyadomari, J.C.T., Afonso, P., Dultra-de-Lima, R.G., de Mendonça Neto, O.R., 2023. Trials of strength, paradoxes and competing networks in kaizen institutionalization, Bencharking: An International Journal, Vol. ahead-of-print No. ahead-of-print. DOI:10.1108/BIJ-06- 2022-0385.
24. Carnerud, D., Jaca, C., Bäckström, I., 2018. Kaizen and continuous improvement – trends and patterns over 30 years, The TQM Journal, 30 (4), 371- 390. DOI:10.1108/TQM-03-2018-0037
25. Chan, C. O., Tay, H. L., 2018. Combining lean tools application in kaizen: a field study on the printing industry, International Journal of Productivity and Performance Management, 67(1), 45–65. DOI:10.1108/IJPPM-09- 2016-0197
26. Chen, J.K., 2018. A novel Kaizen technique for service quality: case study in education organization, The TQM Journal, 30 (4), 269- 280. DOI:10.1108/TQM-10-2017-0109
27. Cherrafi, A., Elfezazi, S., Govindan, K., Arturo Garza-Reyes, J., Benhida, K., Mokhlis, A., 2017. A framework for the integration of green and lean six sigma for superior sustainability performance, International Journal of Production Research, 55 (15), 4481-4515. DOI:10.1080/00207543.2016.1266406
28. Cherrafi, A., Garza-Reyes, J.A., Kumar, V., Mishra, N., Ghobadian, A., Elfezazi, S., 2018. Lean, green practices and process innovation: a model 16 R. J. ANTONY ET AL. For green supply chain performance, International Journal of Production Economics, 206, 79-92. DOI:10.1016/j.ijpe.2018.09.031.
29. Chiarini, A., Baccarani, C., Mascherpa, V., 2018. Lean production, Toyota Production System and Kaizen philosophy: A conceptual analysis from the perspective of Zen Buddhism, The TQM Journal, 30 (4), 425-438.
30. Choudhary, S., Nayak, R., Dora, M., Mishra, N. and Ghadge, A., 2019. An integrated lean and green approach for improving sustainability performance: case of a packaging manufacturing SME in the U.K, Production Planning and Control, 30 (5-6), 353-368. DOI:10.1080/09537287.2018.1501811
31. Chung, C.H., 2018. The Kaizen wheel-an integrated philosophical foundation for total continuous improvement, The TQM Journal, 30 (4), 409-424. DOI:10.1108/TQM-03-2018-0029
32. Cinquini L., Tennuci A., 2010. Strategic management accounting and business strategy: a loose coupling? Journal of Accounting & Organizational Change, 6, 228–259. DOI:10.1108/18325911011048772
33. CIMA- GLOBAL MANAGEMENT ACCOUNTING PRINCIPLES, 2014. https://www.cimaglobal.com/Global/2015%20syllabus/GMAP_executive %20summary.p
34. Ćwikła G., Grabowik C., Gwiazda A., Kalinowski K., Gmur R., 2017. Ocena działania systemu ciągłego doskonalenia Kaizen w przykładowej firmie, in:) R. Knosala (red.), Innowacje w zarządzaniu i inżynierii produkcji, t. 2, Oficyna Wydawnicza Polskiego Towarzystwa Zarządzania Produkcją, Opole.
35. Dametew, A.W., Kitaw, D. and Ebinger, F., 2020. Enhancing basic metal industry global competitiveness through total quality management, supply chain management & just-in-time, Journal of Optimization in Industrial Engineering, 13 (2), 27-46. DOI:10.22094/JOIE.2019.741.1472.
36. Daniyan, I., Adeodu, A., Mpofu, K., Maladzhi, R. Katumba, M.G., 2022. Application of lean Six Sigma methodology using DMAIC approach for improvement of bogie assembly process in the railcar industry, Heliyon, 8 (3). DOI:10.1016/j.heliyon.2022.e09043.
37. DeBusk, G. K., 2015. Use Lean Accounting to Add Value to the Organization, The Journal of Corporate Accounting & Finance, 26 (4), 29-35. DOI:10.1002/jcaf.21751
38. De Keyser, B., Guiette, A, Vandenbempt, K., 2019. On the use of paradox for generating theoretical contributions in management and organization research, International Journal of Management Reviews, 21 (2), 143- 161. DOI:10.1111/ijmr.12201
39. De Menezes, L., 2012. Job satisfaction and quality management: an empirical analysis, International Journal of Operations & Production Management, 32 (3), 308-328. DOI:10.1108/01443571211212592
40. Denicolai, S., Zucchella, A., Magnani, G., 2021. Internationalization, digitalization, and sustainability: are SMEs ready? A survey on synergies and substituting effects among growth paths, Technological Forecasting and Social Change, 166, 20650. DOI:10.1016/j.techfore.2021.120650
41. Duarte, S. and Cruz-Machado, V., 2013. Modeling lean and green: a review from business models, International Journal of Lean Six Sigma, 4 (3), 228-250. DOI:10.1108/IJLSS-05-2013-0030.
42. Ferreira-da-Silva, A., Pereira, J., Vale, J., Morais, V., Magalhães, C., 2020. Kaizen costing as a culturally-based tool: a Portuguese case-study, International Journal Services and Operations Management, 37 (1), pp.40–55
43. Fliedner, G., 2018. Lean Accounting: Current State and Future Needs Assessment, Journal of Accounting & Finance, 18 (3), 94-104. DOI:10.33423/jaf.v18i3.415
44. Folejewska, A., 2013. KAIZEN – dążenie do doskonałości. Filozofia działania, której istotę stanowi doskonalenie, Wydawnictwo Verlag Dashöfer, Warszawa
45. Fonseca, L.M., Dominguez, J.P., 2018, The best of both worlds? Use of Kaizen and other continuous improvement methodologies within Portuguese ISO 9001 certified organizations, The TQM Journal, 30 (4), 321-334. DOI:10.1108/TQM-12-2017-0173
46. García, J.L., Maldonado, A.A., Alvarado, A. and Rivera, D.G., 2014. Human critical success factors for kaizen and its impacts in industrial performance, International Journal of Advanced Manufacturing Technology, 70 (9/12), 2187-2198. DOI:10.1007/s00170-013-5445-4
47. Gautam, R., Kumar, S. and Singh, D.S., 2012. Kaizen implementation in an industry in India: a case study, International Journal of Research in Mechanical Engineering & Technology, 2 (1), 25-33
48. Giannetti, R., Cinquini, L., Miolo Vitali, P., Mitchell, F., 2021. Management accounting change as a learning process: a longitudinal analysis, Qualitative Research in Accounting & Management, 18 (4/5), 484-515. DOI:10.1108/QRAM-01-2017-0003
49. Glover, W.J., Farris, J.A., Van Aken, E.M. and Doolen, T.L., 2011. Critical success factors for the sustainability of Kaizen event human resource outcomes: an empirical study, International Journal of Production Economics, 132 (2), 197-213. DOI:10.1016/j.ijpe.2011.04.005
50. Glover, W.J., Liu, W.H., Farris, J.A. and Van Aken, E.M., 2013. Characteristics of established Kaizen event programs: an empirical study, International Journal of Operations & Production Management, 33 (9), 1166- 1201. DOI:10.1108/IJOPM-03-2011-0119
51. Goni, J.I.C., Tharia, F. and Suryo, N., 2018. An empirical study on relationships amongst success in benchmarking, success in kaizen, people mindset and organizational dimensions, Benchmarking: An International Journal, 25 (9), 3505-3518. DOI:10.1108/BIJ-04-2017-008
52. Gonzalez-Aleu, F., Van Aken, E. M., Cross, J., & Glover, W. J.,2018. Continuous improvement project within kaizen: critical success factors in hospitals, The TQM Journal, 30(4), 335–355. DOI:10.1108/TQM-12- 2017-0175
53. Goshime, Y., Kitaw, D., Jilcha, K., 2018. Lean manufacturing as a vehicle for improving productivity and customer satisfaction: a literature review on metals and engineering industries, International Journal of Lean Six Sigma. DOI:10.1108/IJLSS-06-2017-0063
54. Hailu, H., Mengstu, S., Hailu, T., 2018. An integrated continuous improvement model of TPM, TPS and TQM for boosting profitability of manufacturing industries: an innovative model & guideline, Management Science Letters, 8, 33-50. DOI:10.5267/j.msl.2017.11.002
55. Hailu, H., Taddese, F., Tsegay, K., Jilcha, K., Hailu, T., 2020. Relationship between kaizen philosophy and organizational performance empirical investigation: a case of Ethiopian manufacturing industries, European Online Journal of Natural and Social Sciences, 9 (4), 735-751
56. Huikku, J., Mouritsen, J., Silvola, 2017. Relative reliability and the recognisable firm: calculating goodwill impairment value, Accounting, Organizations and Society, 56, 68-83. DOI:10.1016/j.aos.2016.03.005
57. Hwihanus, Wijaya, O.Y.A., Nartasari, D.R., 2022. The role of SCM on Indonesian small and medium enterprise competitiveness and performance, Uncertain Supply Chain Management, (10), 109-116. DOI: 10.5267/j.uscm.2021.10.005
58. Ihrig, S., Ishizaka, A., and Mohnen, A., 2017. Target setting for indirect processes: a new hybrid method for the continuous improvement management of indirect processes, Production Planning & Control, 28 (3), 220- 231. DOI:10.1080/09537287.2016.1254830
59. Imai, M., 1986. Kaizen-The Key to Japan’s Competitive Success, Random House, New York, NY.
60. Imai, M., 2012. Gemba Kaizen: A Commonsense Approach to a Continuous Improvement Strategy, 2nd ed., McGraw Hill Professional, New York, NY.
61. Imai, M., 2013. Masaaki Imai definition of Kaizen, available at: www.youtube.com/watch?v=WqKMlRJUAJk.
62. Iwao, S., 2017. Revisiting the existing notion of continuous improvement (Kaizen): literature review and field research of Toyota from a perspective of innovation, Evolutionary and Institutional Economics Review, 14 (1), 29-59. DOI: 10.1007/s40844-017-0067-4
63. Jaca, C., Ormazabal, M., Viles, E. and Santos, J., (2018). Environmental comfort based methodology as a tool for Kaizen application in a catering service company, The TQM Journal, 30 (4), 281-295. DOI:10.1108/tqm-10- 2017-0117
64. Janiszewski J., Krasiński M., 2017. Rola pomysłów pracowniczych i kultury Kaizen w kreowaniu innowacyjności przedsiębiorstw, Studia i Prace WNEIZ US, 48(3), 403-413. DOI: 10.18276/sip.2017.48/3-33
65. Janjić V., Todorovic, M., Jovanovic, D., 2019. Key Success Factors and Benefits of Kaizen Implementation, Engineering Management Journal, 32(35), 1-9. DOI:10.1080/10429247.2019.1664274
66. Jurburg, D., Viles, E., Tanco, M., Mateo, R. and Lleó, A., 2016. Measure to succeed: how to improve employee participation in continuous improvement, Journal of Industrial Engineering and Management, 9 (5), 1059- 1077. DOI: https://doi.org/10.3926/jiem.2074
67. Jurburg, D., Viles, E., Tanco, M. and Mateo, R., 2017. What motivates employees to participate in continuous improvement activities?, Total Quality Management & Business Excellence, 28 (13-14), 1469-1488. DOI:10.1080/14783363.2016.1150170
68. Karcz, J., Ślusarczyk, B., 2021. Criteria of quality requirements deciding on choice of the logistic operator from a perspective of his customer and the end recipient of goods. Production Engineering Archives, 27(1), 58–68. DOI:10.30657/pea.2021.27.8.
69. Kaur, M., Kaur, R., 2013. Kaizen costing technique- a literature review, International Journal of Research in Commerce and Management, 4(11), 84-87.
70. Khan, S.A., Kaviani, M.A., Galli, J.B. and Ishtiaq, P., 2019. Application of continuous improvement techniques to improve organization performance: a case study, International Journal of Lean Six Sigma, 10 (2), 542- 565. DOI:101108/IJLSS-05-2017-0048
71. Kikuchi T., Suzuki M., 2018. Kaizen and Standardization, In: Applying the Kaizen in Africa. A New Avenue for Industrial Development, Otsuka, K., Jin, K., Sonobe, T., Eds.; Palgrave Macmillan: Cham, Switzerland, 111- 149. DOI: 10.1007/978-3-319-91400-8
72. Klein, L.L., Alves, A.C., Abreu, M.F. and Feltrin, T.S., 2022. Lean management and sustainable practices in Higher Education Institutions of Brazil and Portugal: a cross country perspective, Journal of Cleaner Production, 342 (8), 130-186. DOI:10.1016/j.jclepro.2022.130868
73. Klimecka-Tatar, D., Ingaldi, M., Obrecht, M., 2021. Sustainable Developement in Logistic - A Strategy for Management in Terms of Green Transport. Management Systems in Production Engineering, 29(2), 91- 96. DOI:10.2478/mspe-2021-0012.
74. Kong, S.M., Muthuveloo, R., 2022. The relationship between innovation and kaizen culture among electrical and electronics manufacturing companies in Malaysia, International Journal of Productivity and Quality Management, 35 (2), 241-261. DOI:10.1504/IJPQM.2022.12130
75. Krasiński M., 2017. System Kaizen w budowaniu trwałej przewagi konkurencyjnej, Publishing House of the University of Wrocław
76. Krasiński, M., 2014. Kulturowe uwarunkowania wykorzystania japońskich koncepcji, metod i technik zarządzania, Wydawnictwo UE we Wrocławiu, Wrocław.
77. Krynke, M., Mielczarek, K., Kiriliuk, O., 2021. Cost Optimization and Risk Minimization During Teamwork Organization. Management Systems in Production Engineering, 29(2), 145–150. DOI:10.2478/mspe-2021-0019
78. Krynke, M., 2021. Management optimizing the costs and duration time of the process in the production system, Production Engineering Archives, 27(3), 163-170. DOI:10.30657/pea.2021.27.21.
79. Kumar, N., Hasan, S.S, Srivastava, K., Akhtar, R., Kumar Yadav, R., Kumar Choubey, V., 2022. Lean manufacturing techniques and its implementation: A review, Materials Today: Proceedings, 64, Part 3, 1188-1192. DOI:10.1016/j.matpr.2022.03.481
80. Kumar, S., Dhingra, A., and Singh, B., 2018a. Lean-Kaizen implementation: A roadmap for identifying continuous improvement opportunities in Indian small and medium sized enterprise, Journal of Engineering, Design and Technology, 16(1), 143–160. DOI:10.1108/JEDT-08-2017-0083
81. Kumar, S., Dhingra, A.K. and Singh, B., 2018b, Process improvement through lean-kaizen using value stream map: a case study in India, The International Journal of Advanced Manufacturing Technology, 96 (5/8), 2687-2698. DOI:10.1007/s00170-018-1684-8
82. Langfield-Smith K., 2008. Strategic management accounting: how far have we come in 25 years? Accounting, Auditing & Accountability Journal, 21, 204–228. DOI:10.1108/09513570810854400
83. Lepistö, K., Saunila, M., Ukko, J., 2022. Enhancing customer satisfaction, personnel satisfaction and company reputation with total quality management: combining traditional and new views, Benchmarking: An International Journal, Vol. ahead-of-print No. ahead-of-print. DOI:10.1108/BIJ12-2021-0749.
84. Lina, L.R., Ullah, H., 2019. The concept and implementation of Kaizen in an organization, Global Journal of Management and Business Research, 19 (1), 9-17.
85. Lins, M.G., Zotes, L.P., Caiado, R., 2021. Critical factors for lean and innovation in services: from a systematic review to an empirical investigation, Total Quality Management and Business Excellence, 32 (5-6), 606-631. DOI:10.10/80/14783363.2019.1624518
86. Ma, J., Lin, Z., Lau, C.K., 2017. Prioritising the enablers for the successful implementation of Kaizen in China: a fuzzy AHP study, International Journal of Quality and Reliability Management, 34 (4), 549- 568. DOI:10.1108/IJQRM-12-2015-0173
87. Maarof M.G., Mahmud F., 2016. A Review of Contributing Factors and Challenges in Implementing Kaizen in Small and Medium Enterprises, Procedia Economics and Finance, 35, 522-531. DOI:10.1016/S2212- 5671(16)00065-4
88. Macpherson, W. G., Lockhart, J. C., Kavan, H., and Iaquinto, A.L., 2015. Kaizen: A Japanese philosophy and system for business excellence, The Journal of Business Strategy, 36 (5), 3-9. DOI:10.1108/JBS-07-2014- 0083
89. Marin-Garcia, J.A., Juarez-Tarraga, A., Santandreu-Mascarell, C., 2018. Kaizen philosophy: the keys of the permanent suggestion systems analyzed from the workers’ perspective, The TQM Journal, 30 (4), 296-320. DOI: 10.1108/TQM-12-2017-0176
90. Marín-García, J.A., García-Sabater, J.J. and Bonavia, T., 2009. The impact of Kaizen events on improving the performance of automotive components’ first-tier suppliers, International Journal of Automotive Technology and Management, 9 (4), 362-376. DOI: 10.1504/IJATM.2009.028524
91. Mazur, M., Momeni, H., 2019. LEAN Production issues in the organization of the company - results. Production Engineering Archives, 22(22), 50– 53. DOI:10.30657/pea.2019.22.10.
92. Mendez, J., Vila-Alonso M., 2018. Three-dimensional sustainability of Kaizen, The TQM Journal, , 30 (4), 391-408. DOI: 10.1108/TQM-12-2017- 0179
93. Michalski, D., 2020. The initial stage of the Kaizen Costing in production company. Case study, ZN WSH Zarządzanie, (3), 27-39. DOI: 10.5604/01.3001.0014.4506
94. Miller J., Wroblewski M., Villafuerte J., 2014. Creating a Kaizen Culture: Align the Organization, Achieve Breakthrough Results, and Sustain the Gains, McGraw-Hill Education, United States, Polish edition by MT Biznes Ltd., Warszawa.
95. Mui K.S., Muthuveloo R., 2019. The Moderating Effect of Kaizen Culture on the Relationship Between Innovation and Operational Performance, Advances in Economics, Business and Management Research, 145, 12. DOI:10.2991/aebmr.k.200626.003
96. Neelakantam, T., 2015. Advancements in capital budgeting evaluation practices: A conceptual analysis. International Journal of Management, 9, 6- 14. DOI: 10.53739/samvad/2015/v9/98338
97. Nesterak J., Kołodziej-Hajdo M., Kowalski M.J., 2017. Rachunek kosztów w praktyce przedsiębiorstw działających w Polsce, Krakowska Szkoła Controllingu, Kraków
98. Oboh, C.S., Ajibolade, S.O., 2017. Strategic management accounting and decision making: A survey of the Nigerian Banks, Future Business Journal, 3(2), 119-137. DOI:10.1016/j.fbj.2017.05.004
99. Ojra, J., Opute, A.P. and Alsolmi, M.M., 2021. Strategic management accounting and performance implications: a literature review and research agenda, Future Business Journal, 7, (64). DOI:10.1186/s43093-021- 00109-1
100. Okano H. and Suzuki T., 2006. A History of Japanese Management Accounting, Handbook of Management Accounting Research, Editor(s): Christopher S. Chapman, Anthony G. Hopwood, Michael D. Shields, Elsevier, 2, 1119-1137.
101. Oláh, J., Kovács, S., Virglerova, Z., Lakner, Z., Kovacova, M., Popp, J., 2019. Analysis and comparison of economic and financial risk sources in SMEs of the visegrad group and Serbia, Sustainability, 11 (7), 1853. DOI:10.3390/su11071853
102. Omotayo, T.S., Kulatunga, U., Bjeirmi, B., 2018. Critical success factors for Kaizen implementation in the Nigerian construction industry, International Journal of Productivity and Performance Management, 67 (9), 1816-1836. DOI: 10.1108/IJPPM-11-2017-0296
103. Omotayo, T. and Kulatunga, U., 2015. The need for Kaizen costing in indigenous Nigerian construction firms, In Proceedings of the 12th international post-graduate research conference (IPGRC15), 10-12 June 2015, Salford: University of Salford, ID 045, 587-596.
104. Omotayo T., Awuzie B., Egbelakin T., Obi L. and Ogunnusi M., 2020. AHPSystems Thinking Analyses for Kaizen Costing Implementation in the Construction Industry, Buildings, 10 (230), n.pag. DOI:10.3390/buildings10120230
105. Oropesa, M., García, J., Maldonado, A. and Martínez, V., 2016. The impact of managerial commitment and Kaizen benefits on companies, Journal of Manufacturing Technology Management, 27 (5), 692-712. DOI:10.1108/JMTM-02-2016-0021
106. Oropesa-Vento, M., García-Alcaraz, J.L., Rivera, L. and Manotas, D.F., 2015. Effects of management commitment and organization of work teams on the benefits of Kaizen: planning stage, Dyna, 82 (191), 76-84. DOI:10.15446/dyna.v82n191.51157
107. Otsuka, K., Jin, K., Sonobe, T., 2018. Applying the Kaizen in Africa, A new Avenue for Industrial Development, Palgrave Macmillan, Springer Nature Switzerland AG. DOI:10.1007/978-3-319-91400-8
108. Oyadomari, J.C.T., Lima Pereira A.P.S, Dultra-de-Lima, R.G., Neto M., Ribeiro O., and Righetti, M.C.G., 2018. Flexible budgeting influence on organizational inertia and flexibility, International Journal of Productivity and Performance Management, 67(9), 1640-1656. DOI: 10.1108/IJPPM-06-2017-0153
109. Pazarceviren, S.Y., Akcin, O., Ozsuer, U., 2015. A model suggestion for budgeting activity cost reduction under activity based kaizen budgeting approach, European Scientific Journal, 11(10), 218-233.
110. Pedroso, E., Gomes, C.F., 2023. The current role of management accounting: paradigm shift and future challenges, Journal of Accounting & Organizational Change, Vol. ahead-of-print No. ahead-of-print. DOI:10.1108/JAOC-05-2022-0086
111. Pelz, M., 2019. Can management accounting be helpful for young and small companies? Systematic review of a paradox, International Journal of Management Reviews, 21 (2), 256-274. DOI:10.1111/ijmr.12197
112. Piasecka, A. Ludwiczak, M. Tutko, 2021. Projakościowe koncepcje zarządzania w szkołach wyższych. TQM, LEAN MANAGEMENT, KAIZEN, Wydawnictwo UJ, Cracow, 93-102.
113. Piasecka-Głuszek A., 2011. Implementacja Kaizen Management System w polskich przedsiębiorstwach szansą na osiągnięcie przewagi konkurencyjnej, Zeszyty Naukowe Uniwersytetu Szczecińskiego nr 677, Finanse, Rynki finansowe, Ubezpieczenia, 43, 174-176
114. Pozesky, R.E. and Stoner, J.S., 2017. Lean Accounting Brings Focus and Direction to Company Performance, Pensylvania CPA Journal, Fall, 88 (3), 26-29.
115. Rahmanian, F. and Rahmatinejad, Z., 2013. Impact of Kaizen implementation on performance of manufacturing companies staff, European Online Journal of Natural and Social Sciences, 2 (3),1094-1103.
116. Raport o stanie sektora małych i średnich przedsiębiorstw w Polsce, PARP, Warsaw, 2022.
117. Ruel, S. and El Baz, J., 2021. Disaster readiness’ influence on the impact of supply chain resilience and robustness on firms’ financial performance: a COVID-19 empirical investigation, International Journal of Production Research, 1 (19), 1-19. DOI:10.1080/00207543.2021.1962559
118. Saito, A. and Saito, K. (Eds), 2012. Seeds of Collaboration: Seeking the Essence of the Toyota Production System, University of Kentucky, Lexington, KY.
119. Samadhiya, A., Agrawal, R. and Garza-Reyes, J.A. (2023. Investigating the influence of total productive maintenance key success factors on the social sustainability dimension of manufacturing SMEs, Benchmarking, Vol. ahead-of-print No. ahead-of-print. DOI:10.1108/BIJ-05-2022-0287.
120. Sánchez, L. and Blanco, B., 2014. Three decades of continuous improvement, Total Quality Management & Business Excellence, 25 (9/10), 986-1001. DOI:10.1080/14783363.2013.856547
121. Sani, A. A., Allahverdizadeh, M., 2012. Target and Kaizen costing, World Academy of Science, Engineering and Technology, 6(2), 40-46.
122. Santos, A.C.d.S.G.d., Reis, A.d.C., Souza, C.G.d., Santos, I.L., Ferreira, L.A.F. and Senna, P., 2022. Measuring the current state-of-the-art in lean healthcare literature from the lenses of bibliometric indicators, Benchmarking: An International Journal, Vol. ahead-of-print No. ahead-of-print. DOI:10.1108/BIJ-10-2021-0580
123. Setamanit, S., 2019. Improving transportation contract management using simulation, Polish Journal of Management Studies, 20 (2), 466–477. DOI:10.17512/pjms.2019.20.2.39
124. Shim, J., 2012. Budgeting for cost management: Activity-based budgeting and life-cycle budgeting. In Budgeting basics and beyond, 393–409. DOI: 10.1002/9781118387023.ch21
125. Silvestre, W.J., Fonseca, A., 2020. Integrative sustainable intelligence: a holistic model to integrate corporate sustainability strategies, Corporate Social Responsibility and Environmental Management, 27 (4),1578-1590. DOI:10.1002/csr.1906
126. Siew Mui, K., Muthuveloo, R., Chan, J.I.L., 2021. Antecedents of Kaizen culture and its effect on operational performance: perspective of manufacturing companies in Malaysia, The TQM Journal, Vol. ahead-of-print No. ahead-of-print. DOI:10.1108/TQM-06-2021-0188.
127. Singh, S., Aggarwal, Y., 2022. In search of a consensus definition of innovation: a qualitative synthesis of 208 definitions using grounded theory approach, Innovation: The European Journal of Social Science Research, 35 (2), 177-195. DOI:10.1080/13511610.2021.1925526
128. Singh, C., Singh, D. and Khamba, J.S., (2021). Understanding the key performance parameters of green lean performance in manufacturing industries, Materials Today: Proceedings, 46, 111-115. DOI:10.1016/j.matpr.2020.06.328.
129. Singh, J. and Singh, H., 2015. Continuous improvement philosophy-literature review and directions, Benchmarking: An International Journal, 22 (1), 75-119. DOI:10.1108/BIJ-06-2012-0038
130. Singh, J. an Singh, H., 2009, Kaizen philosophy: a review of literature, IUP Journal of Operations Management, 8 (2), 51-72.
131. Singh, J., and Singh, H., 2012. Continuous improvement approach: state-ofart review and future implications, International Journal of Lean Six Sigma, 3(2), 88-111. DOI:10.1108/20401461211243694
132. Smadi, S., 2009. Kaizen strategy and the drive for competitiveness: challenges and opportunities, Competitiveness Review, An International Business Journal Incorporating Journal of Global Competitiveness, 19 (3), 203- 211. DOI: 10.1108/10595420910962070
133. Sobańska I., 2013. Lean accounting – geneza, zasady, metody, In: Lean accounting integralny element lean management, Publishing Hause Wolters Kluwer, Warsaw, 85.
134. Sordan, J.E., Marinho, C.A., Oprime, P.C., Pimenta, M.L., Andersson, R., 2022. Characterization of Lean Six Sigma projects in healthcare settings: empirical research, Benchmarking, Vol. ahead-of-print. DOI: 10.1108/BIJ-03-2022-0183
135. Suárez-Barraza, M., Smith, T., 2014. The Kaizen approach within process innovation: findings from a multiple case study in Ibero-American countries, Total Quality Management & Business Excellence, 25 (9/10), 1002- 1025. DOI:10.1080/14783363.2012.746194
136. Suárez-Barraza, M., Miguel-Dávila, Á.J., 2014. Assessing the design, management and improvement of Kaizen projects in local governments, Business Process Management Journal, 20 (3), 392-411. DOI:10.1108/BPMJ03-2013-0040
137. Suárez-Barraza M.F., Ramis-Pujol J., Dahlgaard-Park S.M., 2013. Changing quality of life through the Personal Kaizen approach: a qualitative study, International Journal of Quality and Service Sciences, 5 (2) 191 – 207. DOI:10.1108/IJQSS-03-2013-0015
138. Suárez-Barraza, M.F., Ramis-Pujol, J. and Kerbache, L., 2011a, Thoughts on Kaizen and its evolution: three different perspectives and guiding principles, International Journal of Lean Six Sigma, 2 (4), 288-308. DOI:10.1108/20401461111189407
139. Suárez-Barraza, M.F., Ramis-Pujol, J. and Sándoval-Arzaga, F., 2011b, Finding Kaizen approach in small Mexican family businesses: an exploratory study, Journal of Family Business Management, 1 (2),107-129. DOI: 10.1108/20436231111167200
140. Suárez-Barraza, M.F. and Ramis-Pujol, J., 2010. Implementation of LeanKaizen in the human resource service process: a case study in a Mexican public service organization, Journal of Manufacturing Technology Management, 21 (3), 388-410. DOI:10.1108/17410381011024359
141. Sugimoto, S., 2018. Kaizen in Practice. In: Applying the Kaizen in Africa. A New Avenue for Industrial Development, Otsuka, K., Jin, K., Sonobe, T., Eds.; Palgrave Macmillan: Cham, Switzerland, 69-110. DOI:10.1007/978-3-319-91400-8
142. Stankiewicz-Mróz, A., 2016. Kaizen written in Katakana. The creation of quality focused culture of contemporary organizations, Zeszyty Naukowe WSH Zarządzanie, 4, 187-199. DOI: 10.5604/189986
143. Świderska, G.K., 2016. Ryzyko gospodarcze przy nieprawidłowej wycenie produktów, Zeszyty Naukowe Politechniki Częstochowskiej, Zarzadzanie, 23(2), 60-68.
144. Taylor, S., McSherry, R., Cook, S., Giles, E., 2021. Exploring the emotional experience of lean, Journal of Health Organization and Management, 35 (1), 34-52. DOI: 10.1108/JHOM-01-2020-0002
145. Topuz, C. and Arasan, Z., 2013. Kaizen-educational: an awareness-raising and motivational-enhancement group counseling model, Procedia – Social and Behavioral Sciences, 84, Special issue, 1356-1360. DOI: 10.1016/j.sbspro.2013.06.756
146. Ulewicz, R. Kleszcz, D. Ulewicz M. 2021. Implementation of Lean Instruments in Ceramics Industries, Management Systems in Production Engineering, 29(3), 203-207. DOI:10.2478/mspe-2021-0
147. Ulewicz, R., Blaskova, M., 2018. Sustainable development and knowledge management from the stakeholders’ point of view. Polish Journal of Management Studies, 18(2), 363–374. DOI:10.1108/IJQRM-09-2020148.
149. Yokozawa, K., Steenhuis, H.-J., 2013. The influence of national level factors on international kaizen transfer: an exploratory study in The Netherlands, Journal of Manufacturing Technology Management, 24 (7), 1051-1075. DOI:10.1108/JMTM-05-2011-0046
150. Vanichchinchai, A., 2022. The effects of the Toyota Way on agile manufacturing: an empirical analysis", Journal of Manufacturing Technology Management, 33 (8), 1450-1472. DOI: 10.1108/JMTM-02-2022-0053
151. Walentynowicz, P., 2016a. Angażowanie pracowników w rozwój przedsiębiorstwa z wykorzystaniem założeń koncepcji Kaizen, [in:] Oblicza innowacji w gospodarce i społeczeństwie, red. Z. Malara. Oficyna Wydawnicza Politechniki Wrocławskiej, Wrocław, 195-213.
152. Walentynowicz, P., 2016b. Bariery zaangażowania pracowników w procesy ciągłego doskonalenia w przedsiębiorstwach stosujących lean management-wyniki pierwszego etapu badań. Przedsiębiorstwo we współczesnej gospodarce-teoria i praktyka, (1), 53-65. DOI:10.19253/reme.2016.01.005
153. Walentynowicz, P., 2014. Lean organizational culture as an example of a positive organizational culture. Journal of Positive Management, 5(1), 67– 84. DOI:10.12775/JPM.2014.007
154. Walentynowicz P., Wojnicka-Sycz E., 2018. Lean Management jako źródło inspiracji dla innowacyjności organizacyjnej w małych i średnich przedsiębiorstwach, (in:) Malara Z., Skonieczny J. (red.), Innowacje w gospodarce, przedsiębiorstwie i społeczeństwie, Oficyna Wydawnicza Politechniki Wrocławskiej Wrocław, 71-86.
155. Wiśniewska M., 2021. Kultura organizacyjna oraz kultury wzmacniające doskonalenie podmiotów opieki zdrowotnej, Instytut Naukowo- M.Z. Wydawniczy „Spatium”, Radom, 15.
156. Wudhikarn, R., Chakpitak, N. and Neubert, G., 2015. An analytic network process approach for the election of green marketable products, Benchmarking: An International Journal, 22 (6), 994-1018. DOI:10.1108/BIJ-10-2012-0069
157. Zhou, B., 2016. Lean principles, practices, and impacts: a study on SMEs, Annals of Operations Research, 241 (1-2), 457-474. DOI:10.1007/s10479-012-1177-3.
158. Zighan, S., Ruel, S., 2023. SMEs’ resilience from continuous improvement lenses, Journal of Enterpreneurship in Emering Economies, 15 (2), 233- 253. DOI:10.1108/JEEE-06-2021-0235
159. Zighan, S., Dwaikat, N., 2021. Exploring organizational agility in SMEs, The International, Journal of Entrepreneurship and Small Business.

Uwagi

Opracowanie rekordu ze środków MNiSW, umowa nr SONP/SP/546092/2022 w ramach programu "Społeczna odpowiedzialność nauki" - moduł: Popularyzacja nauki i promocja sportu (2024).

Typ dokumentu

Bibliografia

Identyfikator YADDA

bwmeta1.element.baztech-7f350736-7045-4bd1-87ee-96012e920882