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Production supervisors had on-iine ac

cess-,!t" the
updated stand- .
ards and the actual produCtion e5Ult5 for. eh lot
and hence the kaizen variances. Their acces, xo
er,was limited to vari- ances specified in terms
of units. They weie ,not provided with

ity WCS considered important by manageme:4 t as they


felt 1(
caused workforce to highly i.c.ious. .. Workers
the be cost. o. n- were , .
neith rew'a+6-+jor variance. However,
er punishedJs r creating. .
overa performance, including . '.
ll
in reviews that ea promo n a rd . ;;ay raises
to both . -
tio
.
Moorree' de fiinnaa Aanna iinnccluu sso daataa , '.
etaaiileed nnccii alyyssi $, liinn om eexx--
aal iss,, pg mee
pressed in monetary terms, was also ava /)db(e but not on-line.
, ' '.
These reports were available to manager? en\ ad some produc--
tion supervisors. (Coopei J 995a, 15)

costing grograms clearly intersected. At many firms


takn ter ensure that the two systemsd riot crente
;ressures. At S)ionogi, for example,

direction of the kaizen process by the way the,y set


the budget- ary standards. (Cooper 1995a, 15)
the curr/ nt actual. Thii on the standa
settin9 group because they might be influence the-
- The dynamic nature
interaction between the

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