Merenje performansi procesa u Kaizen Costing okruženju

Abstract

U radu se razmatra jedan pristup upravljanja performansama proizvodnih procesa. Polazeći od temeljnih načela, metoda i tehnika kontinuiranog unapređenja poslovnih procesa, daju se preporuke za uspostavljanje nove poslovne kulture zasnovane na Kaizen menadžmentu. Definiše se sistem ocene proizvodne efikasnosti u Kaizen okruženju. Analizira se efektivnost kao pokazatelj učinka i načini njenog praćenja po vrstama tehnološke opreme i organizacionim jedinicama. Polazeći od netroškovnog principa upravljanja proizvodnjom, analizira se Kaizen Costing, kao konceptualni okvir upravljanja efektivnošću i efikasnošću tehnološke opreme proistekao iz japanske poslovne kulture. Daje se kratka uporedna analiza svojstava Kaizen Costing-a i standardnog sistema praćenja troškova i ističe uloga standardizacije u eliminisanju rasipanja i unapređenju procesa.

This paper deals with an approach to the performance management of manufacturing processes. Starting from the pillars, methods and techniques of continuous business processes improvement, the guidelines for new business culture based on the Kaizen management have been proposed. The system of production efficiency estimation in the Kaizen environment has been defined. The overall equipment effectiveness of technical systems and departments has been analyzed, too. Kaizen Costing, as the conceptual framework of efficiency and effectiveness control, followed from the Japanese business culture, has been analyzed. Comparative analyze of Kaizen Costing and Standard Costing characteristics has been briefly managed. In addition, the standardization role in waste management and process improvement has been underlined.