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1

Application of Kaizen and kaizen costing in SMEs

Biadacz Renata

Production Engineering Archives

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2024

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Vol. 30, Iss. 1

7--35

EN

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.

2

The impact of target costing on the competitiveness and financial security of enterprises

Szczerbak Monika

Inżynieria Bezpieczeństwa Obiektów Antropogenicznych

|

2022

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Nr 1

28--38

EN

The main goal of companies operating on the market is the desire to achieve success. The feelings and criteria for assessing the company’s success are varied. For employees, success means a high level of remuneration, additional non-wage benefits, job security and a good atmosphere at the workplace. Management measures success with financial results, product quality, market share, customer satisfaction, innovation, production efficiency, manufacturing costs, and the company’s image. In the literature on the subject, the basic measure of the company’s success is achieving a competitive advantage, gaining a relatively large market share, which will ensure financial security allowing for further development. Financial security depends largely on the extent to which management knowledge is known and understood, what are the financial skills and behavior of the management staff, the use of which contributes to the effective management of the company’s resources. In the current economic reality, gaining a competitive advantage by an enterprise is a difficult and complicated process. The determinants of competitiveness and financial stability are not only the products and services offered by economic entities, but the unique and specific knowledge in the enterprise. This fact caused the search and implementation of modern methods and concepts known as the lean approach. The lean approach in the field of management is currently the dominant approach in Polish literature. Among the many publications in this area, we can mention, inter alia, the studies by Ohl, Sobańska, Wawer, Obłója et al., Świderska and Raulinajtys, Michalak, Krajewska and Stronczek, Szczerbak. The aim of the article is to show the impact of target costing - a lean management tool on the competitiveness and financial security of enterprises. To achieve this goal, the method of analyzing the literature on the subject was used.

3

Use of activity-based costing approach for cost management in a railway transport enterprise

Stopka Ondrej, Stopkova Maria, Rybicka Iwona, Gross Patrik, Jeřábek Karel

Zeszyty Naukowe. Transport / Politechnika Śląska

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2021

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z. 111

151--160

EN

This research outlines a research study wherein an implementation of the activity-based costing (ABC) approach for cost management in a railway transport enterprise is addressed. ABC is an efficient technique for enhancing the quality of provided services and process complexity of certain railway companies, executing its activities at a regional or international scale. It is one of the new costing approaches that eliminate the inaccuracies and deficiencies of the traditional costing system. Compared to other costing techniques, considerable change lies especially in the way of assigning indirect cost units to activities based on actual causations, and subsequently, assigning activities to the very cost items by the intensity of their consumption. Furthermore, this approach allows decision-makers to identify specific cost item in terms of determining ways of how they can be managed. The main objective of this work is to elaborate a particular study with a draft application of the ABC method encompassing a description of procedure steps, along with relevant quantifications, as well as summarising the results obtained.

4

Management optimizing the costs and duration time of the process in the production system

Krynke Marek

Production Engineering Archives

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2021

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Vol. 27, Iss. 3

163--170

EN

This article proposes a method to support decision making from a cost management perspective in the initial tage of production planning. In a research analyzed the problem of selecting production re-sources for order realization. The research was based on computer simulation. The developed model focuses on the planning of the production process in the event that the products have not yet been produced and it is necessary to decide where to produce it (with what production resources) so that the total production costs are as low as possible. In this concept, the FlexSim simulation environment with a built-in optimization module was used to solve the problem. The basic steps of simulation model built were discussed, taking into account the necessary information and input data. The results show the impact of the application of selected simulation scenarios on the level of use of production re-sources, due to the minimization of the total production costs and the duration time of the production process.

5

Prioritizing Key Business Actions of an Indian Automobile Industry Using Efficient Interpretive Ranking Process (eIRP)

Kumar Sumit, Gupta Pardeep

Management and Production Engineering Review

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2021

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Vol. 13, No. 3

74--83

EN

Management processes in an organization involve decision-making based on many criteria (MCDM), and in this process ranking of variables plays a vital role. This paper presents the analysis of key business issues of an Indian automotive organization using an efficient interpretive ranking (eIRP) approach. This paper integrates the Situation-Actor-Process (SAP) and Learning-Action-Performance (LAP) framework of the organization with eIRP. It evaluates the ranking of actions to be carried out in an organization with respect to performance parameters. The study highlights the area where the organization should focus on achieving desired business excellence. From the analysis, it is revealed that the top-ranked suggested action for the organization is the adoption of energy policy as a core business policy followed by technology management, maintenance management, and the use of information technology for cost management. This case study is one of the few that uses the SAP-LAP framework for ranking the actors and actions of the organization using the eIRP approach, to make MCDM an easy task.

6

Improving cost management in a mining enterprise. Identification of the directions of necessary changes in the context of the current state diagnosis

Jonek-Kowalska Izabela

Zeszyty Naukowe. Organizacja i Zarządzanie / Politechnika Śląska

|

2019

|

z. 136

179--189

EN

The purpose of this article is to identify the desired changes in cost management in Polish mining enterprises, based on the results of the diagnosis made in the period of the years 2001-2016. To achieve this goal, the first part of the article describes the previous experience of Polish mining enterprises in the field of cost management, and then formulates the main directions of improving this process, aiming at improving their efficiency.

7

Kierunki i rezultaty badań w zakresie zarządzania kosztami produkcji górniczej w Instytucie Ekonomii i Informatyki na Wydziale Organizacji i Zarządzania Politechniki Śląskiej

Turek M., Jonek-Kowalska I., Michalak A.

Zeszyty Naukowe. Organizacja i Zarządzanie / Politechnika Śląska

|

2018

|

z. 125

143--156

PL

Jedną z kluczowych przyczyn nieefektywności przedsiębiorstw górniczych w Polsce są systematycznie rosnące jednostkowe koszty produkcji górniczej, które wzrastają nie tylko w wyniku pogłębiania wydobycia i wzrostu natężenia zagrożeń geologiczno-górniczych, ale również w wyniku braku skutecznych narzędzi planowania i kontroli kosztów. Mając na uwadze wskazane okoliczności, celem niniejszego artykułu jest przedstawienie koncepcji kontrolingu produkcji górniczej (KPG), która została opracowana w Instytucie Ekonomii i Informatyki na Wydziale Organizacji i Zarządzania Politechniki Śląskiej na podstawie literaturowych studiów teoretycznych, analizy dobrych praktyk, konsultacji z przedsiębiorstwami górniczymi oraz praktycznych prac naukowo-badawczych zleconych Instytutowi przez przedsiębiorstwa górnicze oraz instytucje naukowe w ciągu ostatnich piętnastu lat jego funkcjonowania.

EN

One of the key reasons of inefficiency of mining enterprises in Poland are systematically growing unit costs of mining production, which growth is caused not only by deepening the coal extraction and increase of the intensity of geological and mining hazards, but also by lack of efficient costs’ planning and control tools. Bearing in mind the above circumstances, the aim of this article is to present a concept of mining production controlling (KPG), which was developed in the Institute of Economy and Informatics on the Faculty of Organization and Management of Silesian University of Technology, based on literature theoretical studies, analysis of good practices, consultations with mining enterprises and practical scientific and research works commissioned to the Institute by mining enterprises and scientific institutions in the last fifteen years of its operation.

8

Zarządzanie kosztami w fazie projektowania z uwzględnieniem zmian wprowadzanych w modelu BIM

Juszczyk M.

Materiały Budowlane

|

2018

|

nr 10

33--35

PL

Celem artykułu jest przedstawienie koncepcji zarządzania kosztami w fazie projektowania z wykorzystaniem BIM i uwzględnieniem zmian wprowadzanych w modelu BIM. Propozycję definicji tego procesu poprzedza zwięzła analiza pojęciowa dwóch koncepcji bazowych – zarządzania kosztami w fazie projektowania obiektu budowlanego oraz zarządzania zmianami wprowadzanymi w modelu BIM. W artykule przedstawiono schemat procesu oraz omówiono zwięźle potencjalne korzyści wynikające z wykorzystania technologii BIM na potrzeby analiz zmian projektowych wprowadzanych w modelu oraz konsekwencji kosztowych tych zmian.

EN

The aim of this paper is to present a concept of BIM based design cost management with regard to the changes made to the BIM model. The proposal of a definition of this process is preceded by a concise discussion of two base concepts – building design cost management and BIM-based design change management. The paper presents the scheme of the process and a brief discussion of the potential benefits of the implementation of BIM technology for the purposes of the analyzes of the design changes introduced to the model and their impact on the construction cost.

9

The assessment of decision-making in cost management of the ancillary activity of production

Łęgowik-Świącik S.

Management and Production Engineering Review

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2018

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Vol. 9, No. 1

44--50

EN

In the following research paper, the problem of an auxiliary activity costs has been undertaken, indicating the impact of the costs on the decisions associated with optimization of maintenance in the cement industry companies in Poland. The problem of the optimization and efficiency of the ancillary processes of production is not new but important and up-to-date due to the conditions for modern production processes in the cement industry companies. The whole of the presented considerations have been divided into three basic parts. The first part of the paper emphasizes the essence of the ancillary processes in the production activity of the company. The considerations presented in the second part are characterized by the costs as a criterion for the assessment of the ancillary processes of production. The subsequent third part of the paper is the answer to the research question. The aim of the paper is to learn and assess the process of decision-making in the field of cost management of the ancillary activity of production. In order to respond to the research question there have been presented the results of the empirical research based on the case study. The conclusions from the research indicate that the proper cost management of the ancillary activity of production determines the efficiency of decision-making in the company of the cement industry in Poland. The research methods applied in order to accomplish the objective are literature studies, case study, descriptive analysis as well as trend analysis.

10

Impact of the rate of utilising the mine production capacity on the unit production costs

Magda R.

Gospodarka Surowcami Mineralnymi

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2018

|

T. 34, z. 3

119--134

EN

The aim of the article is to present the selected results of analytical investigations concerning possible directions of reducing the unit production costs in the mining company together with some results of practical calculations. The investigations emphasize the role of the rate of utilising the production capacity leading to reducing the unit production costs. The main component having an essential influence on the unit production costs are the fixed unit costs. Two basic indices of a crucial meaning for searching for possibilities leading to decreasing the unit production costs are assumed. The first index (w1) is a measure of the rate of utilising the production capacity, the second one (w2) concerns the fixed costs coincided with the unit of the production capacity. Theoretical considerations concerning the mathematical modelling of the unit production costs as the values depending on the rate of utilising the production capacity and the fixed costs coincided with the production capacity unit, are presented in the first part of the paper. The rationalisation criteria of the mine unit production costs are formulated. These criteria can constitute the elements of restructuring program for the mining company. The calculation example with the use of the practical input data shows the impact of the rate of utilising the production capacity on the mine unit production costs. In the example two variants of annual working time are taken into account. Results of appropriate calculations are presented and analysed in an aspect of reducing unit costs of production as a result of increasing rate of utilising the mine production capacity.

PL

Celem artykułu jest przedstawienie wybranych rezultatów badań analitycznych dotyczących możliwych kierunków zmniejszania kosztów jednostkowych w przedsiębiorstwie górniczym wraz z prezentacją wyników praktycznych obliczeń. Badania podkreślają rolę stopnia wykorzystania zdolności produkcyjnej prowadzącego do zmniejszania jednostkowych kosztów produkcji. Głównym składnikiem mającym znaczący wpływ na jednostkowe koszty produkcji są jednostkowe koszty stałe. Przyjęto dwa podstawowe wskaźniki o istotnym znaczeniu dla poszukiwania możliwości zmniejszania jednostkowych kosztów produkcji. Pierwszy wskaźnik (w1) jest miernikiem stopnia wykorzystania zdolności produkcyjnej, drugi (w2) dotyczy kosztów stałych przypadających na jednostkę zdolności produkcyjnej. W pierwszej części pracy zawarto teoretyczne rozważania dotyczące matematycznego modelowania jednostkowych kosztów produkcji jako wielkości zależnych od stopnia wykorzystania zdolności produkcyjnej oraz wielkości kosztów stałych przypadających na jednostkę zdolności produkcyjnej. Sformułowano kryteria racjonalizacji kosztów jednostkowych. Kryteria te mogą wchodzić w skład programu restrukturyzacji przedsiębiorstwa górniczego. W drugiej części pracy przedstawiono przykład obliczeniowy opracowany na podstawie danych wejściowych zaczerpniętych z praktyki ilustrujący wpływ stopnia wykorzystania zdolności produkcyjnej na jednostkowe koszty produkcji. Przykład dotyczy dwóch wariantów organizacji rocznego czasu pracy załóg górniczych. Wyniki odpowiednich obliczeń przedstawiono i poddano analizie w aspekcie zmniejszania jednostkowych kosztów produkcji jako rezultatu wynikającego ze wzrostu stopnia wykorzystania zdolności produkcyjnej.

11

Financial challenges in production engineering using key performance indicators – a case of different production process types

Maruszewska E., Biały W.

Systemy Wspomagania w Inżynierii Produkcji

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2017

|

Vol. 6, iss. 4

41--48

EN

The article investigates the management of production processes in case of differentiated manufacturing processes that occur in a small enterprise. Authors state that appropriate managerial decision-making should encompass non-financial indicators of important costing determinants that are crucial for cost management and their improvement. The aim of the article is to develop a possible set of key performance indicators helpful in achieving operational objectives in main performance areas. By incorporating non-financial (and non-monetary) data referring to production activities, authors indicated important determinants that should be included into effectiveness and economics evaluation carried out within production engineering.

PL

W artykule poruszono problem zarządzania procesami wytwórczymi w sytuacji braku powtarzalności działań produkcyjnych, tj. świadczenia niejednorodnych usług. Autorzy stwierdzają, że właściwe podejmowanie decyzji wymaga uwzględnienia parametrów niefinansowych, które kształtują koszty produkcji i są kluczowe w procesie zarządzania kosztami. Celem artykułu jest wskazanie zestawu kluczowych mierników dokonań użytecznych w procesie operacyjnego zarządzania głównymi finansowymi obszarami procesu produkcyjnego. Poprzez włączenie niefinansowych (i niepieniężnych) danych o działalności produkcyjnej (usługowej) wskazano na istotne determinanty procesów wytwórczych, które powinny mieć znaczenie dla oceny ich efektywności i ekonomiczności wyrażanych tradycyjnie za pomocą informacji finansowych.

12

O klasyfikacji w BIM w kontekście analiz kosztowych robót budowlanych

Juszczyk M.

Materiały Budowlane

|

2017

|

nr 1

85--86

PL

Artykuł stanowi przyczynek do dyskusji na temat systemu klasyfikacji informacji na potrzeby budownictwa w kontekście modelowania informacji o obiektach budowlanych, szczególnie analiz 5D. Przedstawiono w nim ogólną koncepcję wykorzystania systemu klasyfikacji w analizach kosztowych bazujących na modelu BIM oraz dyskusję dotyczącą możliwości i korzyści, jakie niesie implementacja systemu klasyfikacji na potrzeby BIM 5D.

EN

This paper is a contribution to the discussion on the system of information classification for the purposes of building industry in the context of building information modelling, in particular for 5D analyzes. The aim of the author is to present a general concept of the use of the classification systemin the BIM based cost analyzes. The article presents a brief discussion on the potentials and benefits posed by the implementation of the classification system for BIM 5D.

13

Analysis of Raw Material Participation in the Production Process. Part II, Practical Aspects

Niewiadomski P., Pawlak N.

Research in Logistics & Production

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2016

|

Vol. 6, No. 1

71--78

EN

Companies searching for a key to further development and maintaining an advantage over their competition pay attention to various factors. Some invest in technological innovations, other choose process and organizational structure optimization, some focus on building an organizational culture promoting effectiveness or search for new market opportunities. This publication will focus on those companies, which build their position among their competitors based on properly implemented loss elimination strategy. Therefore, the purpose of this publication (a second part of an ongoing cycle) is to analyze the selected products focusing in the participation of raw material purchase cost in the total production cost of a given product.

14

Analysis of Raw Material Participation in the Production Process, Part I - Introductory Considerations

Niewiadomski P, Pawlak N.

Research in Logistics & Production

|

2015

|

Vol. 5, No. 2

211--222

EN

The purpose of the following publication (consisting of two parts) is to perform a query of literature, which is in direct relation with the research subject of analysis of costs of purchase raw materials used in the production process. Currently, much is being said about a system, which would improve productivity and effectiveness and limitation of production costs connected with general cost minimisation, and broadly understood Lean Manufacturing philosophy. Assuming that the raw material cost amounts to 70% of the total production cost of the final product, the authors decided that it is justified to develop a model strategy, whose implementation will have a tangible effect i.e. the reduction of raw material cost, which will bring distinguishable results in the form of improved value of the production facility.

15

Analysis of the increase of construction costs in urban regeneration projects

Apollo M., Miszewska-Urbańska E.

Advances in Science and Technology. Research Journal

|

2015

|

Vol. 9, nr 28

68--74

EN

The subject of this paper is the analysis and evaluation of the reasons for construction costs increases in urban regeneration projects. The analysis considers major refurbishments of real estates’, as well as heavy repair and modernization of the road system. For the period mentioned, the costs from works and expenditure schedules were compared with the costs of additional works, which shows the percentage cost increase in relation to initial project budget assumptions of the case study. The analysis revealed that due to difficulties in assessing technical state of inhabited buildings, the investor and potential contractor should pay special attention to the character of issues presented in this paper, taking into account an increased risk of their occurrence.

16

System zarządzania kosztami w cyklu istnienia wyrobiska wybierkowego

Turek M., Jonek-Kowalska I.

Wiadomości Górnicze

|

2014

|

R. 65, nr 2

103--111

PL

W artykule postawiono problem badawczy - w jaki sposób można wykorzystać teoretyczne rachunki kosztów oraz dotychczasowe osiągnięcia w zakresie zarządzania kosztami w polskich przedsiębiorstwach górniczych do opracowania koncepcji rachunku kosztów, uwzględniającego specyfikę produkcji w przedsiębiorstwach górniczych? W pierwszej części artykułu, w oparciu o studia literaturowe, dokonano przeglądu i oceny przydatności teoretycznych rachunku kosztów w górnictwie węgla kamiennego. Wyniki analiz umożliwiły stworzenie podstawowych założeń koncepcji rachunku kosztów w cyklu istnienia wyrobiska wybierkowego, czerpiącej założenia z dokonań teorii rachunkowości zarządczej i dotychczasowych dobrych praktyk górniczych.

EN

The article presents a research problem - how can one take advantage of the theoretical cost accounts and the up-to-date achievements in the field of cost management in Polish mining companies to develop a concept of cost accounting, taking into account the specific nature of production of a coal mining company. The first part of the article, based on literature studies, performed an overview and assessment of the suitability of the theoretical cost accounting in the hard coal mining industry. The results of the analysis have enabled the creation of the basic assumptions of a concept of cost accounting in the life cycle of the excavation working, drawing the assumptions from the achievements of the management accounting theory and existing good mining practices.

17

Identyfikacja i zarządzanie kosztami logistyki w systemie rachunkowości przedsiębiorstwa produkcyjnego

Łęgowik-Świącik S., Stępień M.

Logistyka

|

2014

|

nr 6

PL

Artykuł zawiera metody identyfikacji kosztów logistyki w systemie rachunkowości przedsiębiorstwa. Identyfikacja i pomiar kosztów logistyki w przedsiębiorstwie, może w znacznym stopniu przyczynić się do poprawy szeroko rozumianym zarządzaniem przedsiębiorstwem. Autorzy dokonali analizy kosztów logistyki w przedsiębiorstwie produkcyjnym, zwracając uwagę na poprawę efektywności zarządzania dzięki identyfikacji kosztów logistyki. Zaznaczyli zarazem konieczność analitycznej identyfikacji kosztów w zidentyfikowanych obszarach, w których koszty logistyki stanowią istotne pozycje kosztowe.

EN

The article discusses the methods of indentification logistics costs within the accounting system of an enterprise. Identification and measurement of logistics costs in an enterprise may substantially contribute to the improvement of business management in a broad sense. The authours conducted an analysis of logistics costs in a manufacturing company bringing attention to how the effectiveness of management improved through the identification of logistics costs. The authours also highlighted the necessity of analitical identification of costs within the isolated areas whose logistics costs constitute vital cost positions.

18

Life cycle costing (LCC) jako nowoczesny model zarządzania kosztami cyklu życia na przykładzie obiektów technicznych

Selech J., Kurczewski P.

Problemy Eksploatacji

|

2012

|

nr 1

99-108

PL

W artykule przedstawiono koncepcję LCC (Life Cycle Costing) wspomagającą ocenę projektu inwestycyjnego związanego z budową i eksploatacją obiektu technicznego, jakim jest chłodziarko-zamrażarka model Gram kf320. Scharakteryzowano metodykę postępowania oraz podano model analizy kosztu cyklu życia. W metodyce LCC uwzględniono podział kosztów na koszty ponoszone przez producenta w fazie przedprodukcyjnej, produkcyjnej i poprodukcyjnej. W tej ostatniej koszty podzielono na koszty ponoszone przez producenta, jak i przez konsumenta wynikające z eksploatacji urządzenia.

EN

LCC (Life Cycle Costing) supporting evaluation of the investment project for construction and operation of the technical object such as a fridge-freezer model kf320 Gram was presented. The proceedings methodology and the model life cycle cost analysis were given. The LCC methodology takes into account the allocation of costs to the costs borne by the manufacturer in pre-production, production and post-production. The post-production costs were divided into costs generated by the producer and the consumer resulting from the operation of the device.

19

Activity based costing in decomposition of the road transport task

Osińska M., Zalewski W.

Logistics and Transport

|

2012

|

Vol. 16, No. 3

79-91

EN

The objective of this publication is to translate the activities included in road transport task into the language of tasks and to ascribe appropriate costs and economic effectiveness indicators to them. Such a representation is new in literature and serves as the base for any further analysis of costs carried in an international road cargo transport company. The suggested indicators refer to both direct and indirect costs which are carried. They also allow to evaluate the work of people involved in the organization and realisation of transport tasks. Additionally, the suggested cumulative indicators allow for the evaluation of transport tasks from the perspective of operational management of the company. The usage of the IT systems proved to be extremely helpful in this respect as they generate all the required information on the spot.

20

Zarządzanie kosztami pracy : praca podstawą kształtowania całkowitych zakładowych kosztów pracy (ZKP)

Kuczyńska-Cesarz A.

Nowoczesne Systemy Zarządzania

|

2009

|

T. 4, nr 1

161--170

EN

The forms of employment in the Polish economy have been discussed as well as their financial impact on employers. Elements of remuneration being the basic part of salaries and wages paid by employers have been shown and analyzed. Elements of cash - and non-cash remuneration have been discussed as well as cash and non-cash benefits.