MODEL FOR PROCESS IMPROVEMENT APPLIED TO COST MANAGEMENT

Authors

  • Miguel Juan Bacic Universidade Estadual de Campinas
  • Ademir José Petenate Universidade Estadual de Campinas

DOI:

https://doi.org/10.4270/ruc.20062

Keywords:

Redução de custos, Modelo de melhoria, Gestão de processos.

Abstract

The paper presents a structured model for improvement, based on the total quality principles of management, in order to serve as support for process improvement and cost reduction of organizations, within the broad aim of enhancing the value of products and services for customers. In cost literature, concepts dealing with improvements such as the kaizen cost, nonquality cost control, waste reduction and target-cost are presented. These concepts are based on the development of permanent improvements, both in the products and services. To apply the concepts of cost to improvement in such a way as to fulfill the criteria, it is necessary to work with a model that allows the organization of ideas and actions along the desired path. The proposed model consists of an improvement of the one formulated by Langley, Nolan, Nolan, Norman & Provost (1994) and has been tested in several organizations with positive results. Keywords: Cost reduction. Model for Improvement. Process management.

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How to Cite

Bacic, M. J., & Petenate, A. J. (2007). MODEL FOR PROCESS IMPROVEMENT APPLIED TO COST MANAGEMENT. Revista Universo Contábil, 2(3), 09–24. https://doi.org/10.4270/ruc.20062

Issue

Vol. 2 No. 3 (2006)

Section

National Section

License

The copyright for papers published in this journal belong to the author, with rights of first publication for the journal. As the papers appears in this publicly accessed journal, the papers are for free use, receiving their credit, in educational and non-commercial uses. The journal will allow the use of the papers published for non-commercial purposes, including the right to send the paper to publicly accessed databases.