A integração do com kaizen com o custeio baseado em atividades (ABC)

Abstract

kaizen is a tool addressed to the reduction of costs and continuous improvement of the production and administrative processes, by using the strategy based on time, taking into account market demands, and producing the amounts according to the demands of that market, thus trying to regulate the speed of processes known as 'Takt Time' - the cycle time. kaizen measures and separates the activities that aggregate and do not aggregate value to the product, segregating the production functions by activities, which are defined in agreement with a system of dry processes, following a single production flow. The aim of the present paper is to promote an integration between both, kaizen and ABC (Activity-Based Costing) systems, in order to reinforce and strengthen both of the systems, once they are extremely important for the management of current costs. The integration of the two systems will be made with a practical application of kaizen to the maintenance of ABC - the latter being considered as an accounting system, measuring the managerial costs, through the analysis of Siemens case in whose processes kaizen methodology was adopted. Instead of providing support to the administration process (planning, execution and control) as a whole, ABC emphasized the economical aspects (measuring), while kaizen is focused on physical and operational aspects.