Application of Kaizen costing method in a production enterprise

In this thesis study, the applicability of the Kaizen costing method, which is based on the philosophy of continuous improvement, has been examined in a fig processing enterprise. In competitive market conditions where traditional costing methods fall short, it is observed that businesses need more dynamic, flexible, and participatory cost management systems. The main objective of the thesis is to reveal the applicability of the Kaizen costing method, based on the principle of continuous improvement, in a manufacturing enterprise and to analyze its effects on the cost structure of the business. Within the scope of the study, the production processes in the fig enterprise were analyzed with the aim of identifying and improving cost elements. The implementation phase of the study progressed through two scenarios. In these scenarios, adjustments were made by taking inflation into account, leading to more accurate pricing. The findings indicate that the Kaizen costing method is not merely a cost control tool but also a management approach that supports employee participation and organizational learning. In this context, it has been concluded that the Kaizen approach offers a sustainable cost management model for agricultural-based industrial enterprises.