<abstract xmlns="http://www.w3.org/1999/xhtml">

The research problem revolves around an attempt to answer the questions: “<italic>Are enterprises from the SME sector</italic> interested in implementing strategic management accounting instruments, including <italic>Kaizen Costing</italic>? <italic>Is Kaizen Costing more widely used in SMEs operating in Poland?</italic>" 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.
</abstract>

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.

Application of Kaizen and Kaizen Costing in SMEs

Production Engineering Archives

This work is licensed under the Creative Commons Attribution 4.0 International License.

{"article-title":"Application of Kaizen and Kaizen Costing in SMEs"}

The research problem revolves around an attempt to answer the questions: “Are enterprises from the SME sector interested in implementing strategic management...

Application of Kaizen and Kaizen Costing in SMEs

Published Online: Feb 22, 2024

Page range: 17 - 35

Received: Aug 07, 2023

Accepted: Dec 27, 2023

DOI: https://doi.org/10.30657/pea.2024.30.2

Keywords
Kaizen, Kaizen Costing, cost management

© 2024 Renata Biadacz, published by Sciendo

This work is licensed under the Creative Commons Attribution 4.0 International License.

Application of Kaizen and Kaizen Costing in SMEs

Published Online: Feb 22, 2024

Page range: 17 - 35

Received: Aug 07, 2023

Accepted: Dec 27, 2023

DOI: https://doi.org/10.30657/pea.2024.30.2

KeywordsKaizen, Kaizen Costing, cost management

© 2024 Renata Biadacz, published by Sciendo

This work is licensed under the Creative Commons Attribution 4.0 International License.

Keywords
Kaizen, Kaizen Costing, cost management