Open Access
Table 1.
Differences between the Kaisen-Costing and Standard-Costing systems
| № | Feature | Kaisen-Costing | Standard-Costing |
|---|---|---|---|
| 1. | Key idea | Achieving a predetermined level of cost reduction, which is constantly being adjusted in the direction of its reduction. | Achieving a predetermined level of cost reduction, which is constantly adjusted in the direction of its reduction. |
| 2. | Functionality | It is a tool to reduce costs. | It is mainly used for cost control and performance evaluation. |
| 3. | Comparison area | Comparison of the target cost reduction with the actual amounts of their savings. | Typically, actual and standard costs are compared. |
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