Wykorzystanie informacji z rachunku redukcji kosztów w procesie ciągłego doskonalenia
Kaizen costing in continuous improvement process

Summary/Abstract: The paper presents a case study exemplifying implementation of the Kaizen methodology and Kaizen Costing in a company operating in Poland and forming part of the group Japan Tobacco International. JTI Poland sp. z o.o., the company being the subject of the study, has been engaged in manufacturing activity in Poland since 2008. The focus of the case study is on describing the entire process of Kaizen projects implementation, from the conceptual phase to verification of the results, including motivating the employees to be oriented to continuous improvement, achievement of goals set in strategic plans, and provision of information support for project leader by management accountants and computer software. Main conclusions drawn from the study are that a) effective implementation of Lean Management methods requires simultaneous introduction of Lean Accounting, b) Polish cultural determinants have not been a barrier to adopting the continuous improvement culture, originating from Japanese philosophy of Lean Enterprise

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