2023 Volume 31 Issue 2 Pages 47-67
This paper is based on the common topic of the 2022 Annual Conference of The Japanese Association of Management Accounting, “The Current Situation and Issues of Cost Management in Japan,” focusing on Gemba Kaizen and consider cost management to support Kaizen. Gemba Kaizen Costing (GKC) was proposed by the author together with Dr. Yasuyuki Kazusa, emeritus professor of Kyoto University. It is based on the TPS and “design information transcription theory.” GKC brought the concept of “opportunity loss” in the cost accounting, making it possible to measure the Kaizen effects. Furthermore, the viewpoint of cost management changed to the output management. In this paper, the practical example is shown to consider the possibility of GKC’s contribution.
