Cost Improvement and Management System

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This study with hearing investigation and literature research demonstrated the actual condition of cost improvement, and the relation between cost improvement system and management system in Japanese companies. I ascertained the development of costimprovement system from cost control in Toyota Motor Corporation historically by literature research. And through hearing investigation about Ito-Yokado Co., Ltd. with retired business person, I found out that cost improvement system made more effective by consistency with the other systems of upstream in value chain such as capital investment management.