| Summary: | 碩士 === 長榮大學 === 高階管理碩士在職專班(EMBA) === 96 === Abstract
Kaizen Costing, originated from Daihatsu Motor Co., Ltd. in Japan, is a system that chiefly utilizes a cycle which includes planning, do, checking, and action, to achieve cost reduction.
This study aims at investigating the key factors of making the enhancement of cost reduction system, such as Quality Control Circle, Kaizen-Suggestion System, and Value Engineering. This study also aims to find the connection between the changes of the employees’ behaviors and the aforementioned factors. The researcher expects the study results to be references for the industry management.
Through documentation, the researcher has successfully found eleven key factors stated as follows: Cost Information, The Goal of Cost Reduction, Standard Updates, Regular Follow-ups and Check-ups, Standardization, Group Activities, Support from the Higher Administration, In-service Training, Working Environment, Bonus, and Resource Supply. The researcher made a questionnaire which contained the above-mentioned eleven factors. Subjects were employees in the manufacturing industry and service industry.
Conclusions of this study are listed below:
(1) Most female employees agreed that they would put more efforts on working while having supports from the higher administration.
(2) Aged and more experienced employees showed more willingness of accepting in-service training.
(3) Employees with a lower salary background intend to put more emphasis on the working environment.
(4) The goal of cost reduction is more effective on encouraging managers.
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