Control Measures for Kaizen Costing - Formulation and Practical Use of the Half-Life Model

Kaizen costing focuses on continuous reductions of costs, which should be realized for existing products in a company. For planning and control purposes, comprehensive and efficient tools for measuring performance are required. For this purpose we suggest the so-called half-life model. This paper gives the mathematical formulation for this model and illustrates its practical use with different examples.

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Alternative title:	Kontrollmaße für die Kaizen-Kalkulation - Formulierung und Anwendung des Halbwertszeitmodells
Year of publication:	1998
Authors:	Fischer, Thomas M. ; Schmitz, Jochen A.
Publisher:	Universität <Eichstätt; Ingolstadt> / Lehrstuhl für ABWL, Controlling und Wirtschaftsprüfung
Subject:	Kostenrechnung \| calculation \| Kaizen \| Kostensenkung \| cost cutting

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Extent:	92160 bytes 25 p. application/pdf
Series:	Universität Eichstätt; Ingolstadt - Lehrstuhl für ABWL, Controlling und Wirtschaftsprüfung
Type of publication:	Book / Working Paper
Language:	English
Classification:	Cost accounting and results account ; Auditing and management control ; Individual Working Papers, Preprints ; No country specification
Source:	USB Cologne (business full texts)

Persistent link: https://www.econbiz.de/10005844481