Accounting and Methodical Provision of Management Accountants in the Kaizen Concept

Abstract

This article describes the concept of kaizen, developed under the Russian accounting methodology. Theoretical propositions are presented in the context of the base and superstructure levels of kaizen, each of those are elements characterizing the concept-binders. Within the concept of kaizen change of terminology field is proposed, the transformation of the basic categories of management accounting - marginal income - from the position of the cash method. The effect of the proposed categories at the maintenance break-even analysis formulas, and rules decision-making management in the short term.

DOI: 10.5901/mjss.2015.v6n5s3p35