К вопросу о сущностном наполнении общетеоретических, методических и структурных элементов кайдзен | THE ESSENCE OF KAIZEN’S THEORETICAL, METHODOLOGICAL AND STRUCTURAL ELEMENTS
2015
Oksanich E. A. | Rybyantseva M. S. | Moiseenko A. S.
Investigations of kaizen’s methodological foundations are becoming increasingly important because of existence of multiple interpretations of kaizen, uncertainty of its elements. Kaizen is at the crossroads of accounting and management. It consists of elements that may be divided into groups: theoretical, methodical and structural. Theoretical elements define the methodological essence and consist of subjects, objects, principles, functions, etc. Classification identifies are allocated: aspects of the review, areas for improvement, resources, spheres and others. A list of classical kaizen tools is pointed out within the classification according to the degree of modernity. Kaizen should be considered in unity of groups of elements: theoretical (objects, subjects, principles, functions and classification bases), structural (lean production and controlling) and methodical. Kaizen’s principles, functions and classification are the author’s elaboration
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