Cost determination systems according to lean methodologies: a case study

Abstract

A truly Lean enterprise – best exemplified by Toyota Production System in its physical operations design – right designs the operation around products and product families, which creates an environment that aligns nearly all incidence of costs – both direct costs and support functions – directly to the products. Due to the very nature of a Lean operation, the production factors are direct aspects of producing a product. This situation allows the simple, straightforwardability to directly associate costs with products. A case study was done in a company member of Mondelēz International Inc., assessing the implementation of Lean/Kaizen methodologies through Six Sigma tools.