Open AccessThe efficiency of kaizen costing system in reducing non-value activities
Author(s) -
Dinmukhamed Kelesbayev,
С. С. Ыдырыс,
Hayrulla Kozhabayev
Publication year - 2020
Publication title -
"tu̇ran" universitetìnìn̦ habarsysy/"tu̇ran" universitetìnìņ habaršysy
Language(s) - English
Resource type - Journals
eISSN - 2959-1236
pISSN - 1562-2959
DOI - 10.46914/1562-2959-2020-1-3-257-262
Subject(s) - kaizen , production (economics) , factory (object oriented programming) , context (archaeology) , competition (biology) , value (mathematics) , business , quality (philosophy) , operations management , activity based costing , process (computing) , industrial organization , lean manufacturing , economics , computer science , microeconomics , marketing , paleontology , ecology , philosophy , epistemology , machine learning , programming language , biology , operating system
Modern trends, economic development and technological progress further intensify competition. Thus, in the context of growing competition, the attention of enterprises is focused on non-value activities, i.e. on activities that have no value and associated costs. This is due to the fact that activities of no value in enterprises lead to increased costs and reduced profits. Non-value actions can be observed during the entire course of the company activities. To do this, it is necessary to pay special attention to the fact that values are not formed as a result of actions of the enterprise. Non-value actions in the enterprise include unnecessary materials, packaging, poor quality, production losses, excess inventory, unnecessary transportation, additional control, unproductive working hours, etc. Thus, in this study, the impact of the Kaizen cost calculation system on eliminating or reducing useless activities in the production process was studied using a semi-structured interview at a dry tea factory. The study focuses only on losses in the production process and does not take into account actions that do not create value other than production losses, i.e. are useless. Based on the results of the study, we can say that the Kaizen cost calculation system has a positive effect on reducing production losses (defective production, idle production, excess and waste), which are one of the actions that have no value.