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Kaizen costing is one of the most important elements in cost management process. Insurance companies are institutions which have to pay attention to own financial condition, which is analyzed on insurance companies' financial results. Therefore these companies have to regarding on cost management and all kinds of cost accounting. Process of kaizen costing application consists of organizing preparation,...
In the article there is presented the way of quantifying the effect concerning improvement of processes and activities. This can be realized by two integrated costbudgeting systems. Such systems are related to activity based costing as well as to continuous improvement costing (Kaizen Costing). The way of quantifying the effect of process improvement is shown in the profile of steps that are characteristic...
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