The Essence of Kaidzen’s Basic Elements

Abstract

Kaidzen as a system lays at the crossroads of accounting and management. It consists of elements that can be divided into groups: theoretical, methodical and structural. Theoretical elements define the methodological essence and consist of subjects, objects, principles, functions, etc. Objects are selected from a varus-kagen position. The following principles are allocated: integration, hierarchy and feedback, continuity and consistency, the basis of mentality with a universal approach, a new quality of leadership, process of thinking, elimination of stereotypes, deviations control from a standard process, the dynamic changes of tools and targets, identification and personification, the principle of a «baton». Classification identifies are allocated: aspects of the review, areas for improvement, resources, spheres and so on. A list of classical kaidzen tools is pointed out within the classification according to the degree of modernity. Structural elements of kaidzen reflect semantic content of controlling and the lean production. Lean production is considered in the unity of the quality management system and process method.

DOI: 10.5901/mjss.2015.v6n5s3p25