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The Role of Kaizen Standards
                  Kaizen costing is concerned with reducing the costs of existing products and processes. In operational terms, this cost reduction process is accomplished through the repetitive use of two major subcycles: (1) the kaizen, or continuous improvement, cycle and (2) the maintenance cycle.  The kaizen subcycle is defined by a plan-Do-Check-Act sequence. If a company emphasizes reducing non-value-added costs, the amount of improve-ment planned for the coming period (month, quarter, etc.) is set (the Plan step).  A Kaizen standard reflects the planned improvement for the upcoming period.  The planned improvement is assumed to be attainable. So kaizen standards are a type of currently attainable standard. Actions are taken to implement the planned improve-ments (the Do step).  Next, actual results (e.g., costs) are compared with the kaizen standard to provide a measure of the level of improvement attained (the Check step). Setting this new level as a minimum standard for future performance locks in the realized improvements and initiates simultaneously the maintenance cycle and a search for additional improvement opportunities (the Act step). The maintenance cycle follows a Standard-Do-Check-Act sequence. A standard is set based on prior improvements (locking in these improvements). Next, actions are taken (the Do step) and the results checked to ensure that performance conforms to this new level (the check step). If not, then corrective actions are taken to restore performance (the Act step). The kaizen cost-reduction process is summarized in Exhibit5-11.

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