Kaizen Costing jako metoda usprawniająca zarządzanie kosztami w przedsiębiorstwie

Continued development of companies makes them need more accurate information for further operation. Cost information is of utmost importance, which is supplied by a cost accounting tailored to a company’s needs.In this article the focus is put on presenting a modernized cost accounting – Kaizen Costing, its general idea, steps for its gradual implementation in a company as well as pros and cons of its use. Apart from theoretical focus, the article presents a more practical focus as well which relates to the characteristics of cost management in the analyzed manufacturing company. Upon the evaluation of the existing system of cost management, identified deficiency in satisfying the needs of decision-makers, and in order to improve the effectiveness of the process of cost management, the implementation of Kaizen Costing was proposed in the analyzed company.