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A Framework for Performance Evaluation Methods in Continual Improvement Activities

In: Japanese Management Accounting Today

Author

Listed:
  • Hiroshi Ozawa

    (Graduate School of Economics, Nagoya University, Japan)

Abstract

The following sections are included:IntroductionFramework for Evaluation of Improvement ValueEvaluation of improvements to variable cost itemsEvaluation of improvements to fixed cost itemsCases in which no outsourcing is used and sales do not exceed production capacityCases in which the lack of production capacity is handled through external procurementConsideration of the timing of improvement implementationCalculation of actual variable cost ratio giving consideration to the time of the improvementCalculations based on engineering methodsEvaluation when Targets are SetAn Example of Improved Cost Calculations in a Japanese FirmSample calculation for Sumitomo Electric IndustriesSample calculation for NEC SaitamaSample calculation for KyoceraConclusionAcknowledgmentsReferences

Suggested Citation

  • Hiroshi Ozawa, 2007. "A Framework for Performance Evaluation Methods in Continual Improvement Activities," World Scientific Book Chapters, in: Yasuhiro Monden & Masanobu Kosuga & Yoshiyuki Nagasaka & Shufuku Hiraoka & Noriko Hoshi (ed.), Japanese Management Accounting Today, chapter 10, pages 129-146, World Scientific Publishing Co. Pte. Ltd..
    • Handle: RePEc:wsi:wschap:9789812779731_0010
    as

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