which of the following statements is true about kaizen?

Which of the following is TRUE of Kaizen budgeting? Which of the following is one of the three major activities in process management that focuses on maintaining consistency in output by assessing performance and taking corrective action when necessary? "KAIZEN means improvement. He proposed a major cultural change in the organization. I have helped 258 middle management & C-suite professionals land new careers over the past 7 months. b) The Project priority matrix is best used in the analyze phase of DMAIC. Q. KAIZEN is one of effective method to promote PQCDSMI. c. Internal failure External failure costs can be defined as costs: Inspecting is an unnecessary activity. b. do not add value directly to the product or service. c. quality specifications documented in operating and training manuals and plans and their implementation. Product designing $$ (1) - Kaizen costing method is based around a calculation involving a desired profit margin and a competitive market price: (2) - An important characteristic of total quality management is a focus primarily on internal customers and continuous improvement measures. Control charts Value-creation services that take the form of "projects": a. a. kaizen d. control, The management team at Kyra Electronics, is looking for ways to achieve higher levels of performance. Which of the following responsibility accounting systems assigns responsibility to organizational units? It tends to seek change and increased business productivity through large-scale, radical shifts. It proposes that increased productivity is a result of constantly bettering one's relation to his or her workplace. c. customer errors at the resolution stage of a service. According to Kaizen philosophy, which of the following does not belong to the team dynamics? What is a sunk cost? Management accounting information focuses on external reporting. The cash budget, The following budgeted information relates to Global Comfort Company: Which of the following is TRUE of Kaizen budgeting? We offer the kind of experience and talent you'd expect from a much larger firm. An arrangement of lines of responsibility within an organization View Answer, 4. a. Kaizen requires little investment but great effort to maintain it. An aggregate of several related action plans that have been designed to accomplish a mission within a specified time period is known as (A) Project Scrap and rework costs It is embodied in what Dr. W. Edwards Deming calls the Absolutes of Quality Management and the Basic Elements of Improvement. Answer will varyFeedback: Defining stage: goals, specifications and objectives established; Planning stage: schedules, budgets, risks management and resource assignment; Executing stage: majority of physical and mental work, status reports, changes and forecasts; Closing stage: train customer, transfer documents . It essentially disregards any relation between happiness of employees and their productivity. The value added concept includes the value added. b) Communication skills D) Setting standards. Indicate which of the following is a parameter (P), and which is a statistic (S): a) population's median b) sample's mean c) a mean obtained from the U.S. census d) a mean obtained from sampling 2,000 American adults using random digit dialing (phone sample) e) population's count f) standard deviation of of the given data g) sample's . C. It takes the view that all employees are responsible for continuous improvement. In the context of the three major activities involved in process management, the management team at Kyra, is engaged in the _____ activity of process management. When a service ranks low on the dimensions of customer contact, labor intensity, and customization, the service providers need to emphasize on _____ to provide a high quality service to the customers. It helps organizations to segment customers into natural groups in order to customize products that are better able to meet customers' needs. b. delivery A value-added approach focuses an organizations perspective on: World-class organizations operating in competitive markets are more likely to take which one of the following approaches toward pricing? c. Lack of courteous behavior Sanfoundry Global Education & Learning Series Total Quality Management. a) Slow-growth economy, fast-growth economy KAIZEN will expose . Support processes generally add value directly to a product or service. __________________ calls for establishing cost reduction targets for products or services that an organization is currently providing to customers. Choose the most likely set of mass numbers for the bromine isotopes: (a) Br79\mathrm{Br}-79Br79, Br81\mathrm{Br}-81Br81; (b) Br79\mathrm{~Br}-79Br79, Br80\mathrm{~Br}-80Br80; (c)(c)(c) Br80\mathrm{~Br}-80Br80, Br81\mathrm{~Br}-81Br81. Variances It is a Japanese business philosophy that concerns the processes that continuously improve operations and. Which of the following statements describes the typical effect of creating a large number of refined activity cost pools for a given costing application? d. It guides teams to develop an improvement plan, try it out, examine the results, and institute changes, then repeat the cycle. capital expenditures budget. Employees from all relevant areas are involved in the process. n=50, k=2, d=1.38 The design activity of process management focuses on: a. d. Benchmarking, Supply chains help organizations to create a competitive advantage in _____. View Answer, 2. c. Crosby's Absolutes of Quality Management a. It is an intense, rapid improvement process. Cost: materials, energy, and resources. costs irrelevant in making decisions about future actions. b. poka-yoke A numerical representation of a future plan of action by management for a determined time period and helps managers coordinate actions to implement the plan, A "what-if" technique that examines how a result will change if the original predicted data are not achieved or if an underlying assumption changes, The following budgeted information relates to Global Comfort Company: $2,488 ______________ is when the product loses market acceptance. It is trying to obtain higher yields and reduce cycle times. __________ improvement refers to discontinuous change, as opposed to the philosophy of kaizen. The following is a list of characters that appear in Young Justice.. (A) It is related to the efforts of Kaizen. c. internal failure costs b. A kaizen blitz, or kaizen event, is a short-term improvement project designed to accomplish significant results in process quality issues. b. Which of the following statements is true? c) Conflict resolution It assists organizations in recruiting the most suitable employees whose values match the culture of the organization. sample of 3980 women showed 63 developed tissue abnormalities that might lead a) 5S b. identifying customers and their priorities. a. professional judgement of the employees b. A) Environmental scanning changes the marketing environment B) Environmental scanning identifies and . c. Internal failure costs D) All of the above are true. b. incurred after poor-quality goods or services reach the customer. operating budget d. Job enrichment. Calculate the number of finished goods in units to be produced by McKensie. Beginning finished goods inventory b. This reduced the output of tractors for the quarter. Services that emphasize on professional judgement of the employees often succeed in providing good solutions to customer problems. d. symptom, __________ is a business improvement approach that seeks to find and eliminate causes of defects and errors in manufacturing and service processes by focusing on outputs that are critical to customers, resulting in a clear financial return for the organization. b . a. expended to keep nonconforming goods and services from being made and reaching the customer. View Answer, 3. d. the 5-Why Technique. c. It requires very large financial investments. the second most important, Which of the following budgets allows managers to update information to accommodate changes in cost and revenue by adding a month, quarter, or year after the end of a period? Question 2. 2003-2023 Chegg Inc. All rights reserved. SERVQUAL dimensions of service quality performance. Question 4 (4 points) Which one of the following is not true regarding a kaizen event? refers to the continuous improvement the manager anticipates during the budgeted period into budgeted numbers Gap 2 a. It tends to seek change and increased business productivity through large-scale, radical shifts. d. A product or a service possesses quality if it consistently exceeds customer expectations. d. 22. VANCOUVER, Aug. 20, 2019 - Medallion Resources Ltd. (TSX-V: MDL; OTCPK: MLLOF; Frankfurt: MRDN) - ("Medallion" or the "Company"), pursuing smart production . b. employee behavior The following data pertain to the activity for the most recent year:Activity supply: 3,000 hours (two scheduling officers @ 1,500 hours per year)Scheduling officer cost (salary): $18,000 per yearActual usage: 3,500 scheduling hoursCalculate the unused capacity variance. 20-fold He stated that to get top management's attention, quality issues must be cast in the language of money. A system containing a large number of cost pools will not tend to exhibit substantial cost accuracy over a system containing seven to ten cost pools. c. 50-fold 2,110 units c. employee behavior Failure to follow the instructions provided 3,500 units b. a customer error in preparation. a. d. physical facilities, Which of the following is regarded as the best approach to prevent mistakes in a process because of its ability to avoid rework and wastage of time and resources? Activity-based costing is a technique for more precisely measuring the cost and profitability of: A) Products B) Customers C) Distribution channels D) All of the above. Which of the following statements is true of International Organization for Standardization (ISO) 9000? c. They require lesser attention from the employees compared to value-creation processes. 1) Inventory holding cost will increase non-linearly with inventory. b. c) Just-in-time principles b. Supplier certification processes can be time-consuming and expensive to administer. Six Sigma All of the following are typical steps in benchmarking, except: All of the following statements about benchmarking are true, except: Benchmarking should be focused only on studying competitors. A) The dividend refund reduces the effective tax rate on dividend income earned bycorporations.B) The dividend refund allows corporations with a balance in their capital dividend account toreduce their tax payable by paying dividends.C) The dividend refund reduces the effective tax rate on dividend income . Which of the following is true of the process dimension of the activity-based management model? c. analyze a. a) To make processes efficient b) To make processes effective c) To make processes controllable d) To make processes uncontrollable View Answer is a key component of the master budget that includes a schedule of expected cash receipts and cash disbursements Defining the sequence of steps that need to be performed d. It advocates against a major cultural change in organizations. b. ________________ is a systematic approach to identifying the best practices to help an organization take action to improve performance. The impact of other process on a particular process must be considered while designing the process, as processes rarely operate in isolation. Determine price based on the amount management believes customers are willing to pay. to cancer. b. process mapping which of the following statements about water activity is not true? d. Working on the wrong order, In the context of service errors, which of the following is an example of a treatment error? In the context of the three major activities involved in process management, the quality team at Nigre, is engaged in the _____ activity of process management. The practice of underestimating budgeted revenues or overestimating budgeted costs to make budgeted targets easier to achieve is ________. d. benchmarking, Chapter 10 The Baldrige Framework for Perform. c) The critical path of a project is the sequence of activities that has no time buffer. In a competitive environment, cost-based approaches decrease the time and cost of bringing new products to market. Which of the following statements is true of activity flexible budgeting? b. It is ineffective in providing immediate feedback to the employees regarding the error in the process. Design The manager uses Kaizen budgeting to achieve higher levels of performance through psychological motivation. Profit center financial budget It institutes a top-down management style, in which the leadership comes from the executives, and all other levels of employees must follow their commands. View Answer Q: 7) Kaizen is a Japanese term meaning: A) Mistake proofing. c. Analyzing the processes prior to implementation to improve quality c. They test the accuracy of the processes used in the marketing management. d. a customer error during an encounter. a. core The process of measuring a company's performance against best-in-class companies and using that information as a basis to define the company's targets, strategies, and implementation is known as _____. A "what-if" technique that examines how a result will change if the original predicted data are not achieved or if an underlying assumption changes is the specific definition of ________. Control c. tend to deliver unique products that are tailored to the specific needs of an individual customer. d. Increasing variation in cash flow, Josephine's T-Shirts faced a lot of complaints from customers when its recent batch of long-sleeved shirts was dispatched. d. Its standards apply to all types of businesses, including electronics and chemicals. The updated data in the budget Identify a true statement about International Organization for Standardization (ISO) 9000. The search for a. identifying new markets and product opportunities. Human resource services Which of the following statements is true about the activity-based management model? Any activity directed toward improvement falls under the kaizen umbrella. The GAP model Minimizing gaps 4 and 5 will result in low customer satisfaction. b. The operating budget, Which of the following choices is referred to as the degree of influence a manager has over costs, revenues, or related items for which he or she is responsible? c. Testing of products d. A quality problem affects a firm. true a. assembly c. kaizen and kanban. Excellent people with limitless potential to make improvements. d. ISO. c. Improvement Breakthrough improvement refers to discontinuous change, as opposed to the gradual, continuous improvement philosophy of kaizen. b. poka-yoke program Target costing forces design engineers to explicitly consider the costs of manufacturing and other aspects of business that traditionally fall outside the engineering department. focuses on small, gradual, and frequent improvements over the long term, with minimum financial investment and with participation by everyone in the organization. b. improvement $H_1$ : There is positive first-order autocorrelation. c. quality manual the least important a. b. ensuring that the inputs to the process, such as materials, technology, and a trained workforce are adequate. Which of the following statements is true of kaizen? The manager at a multinational company plans budgets with stretch targets to evaluate regional managers' performance. b. This pairs with being a Change Advisory Board member. b. Which of the following definitions of quality is proposed by Joseph M. Juran? b.It is the prediction of what activity costs will be as activity output changes. b. kaizen Selling price per unit c. Benchmarking b. incurred after poor-quality goods or services reach the customer. d. reengineering, _____ is defined as the fundamental rethinking and radical redesign of business processes to achieve dramatic improvements in critical, contemporary measures of performance, such as cost, quality, service, and speed. d. treatment errors between the server and the customer. There is no need for. 1,490 units C. A country's capital inflow minus its capital outflow. Mistake proofing b. Iterative testing c. OA d. Early testing 2 c. cause-and-effect diagram Which of the following statements is true of Gap 3 in the GAP model? a. poka-yoke Which one of the following statements is TRUE? Experts are tested by Chegg as specialists in their subject area. d. 70-fold. Currently attainable standards are based on ideal conditions. Which of the following responsibility centers does this manager control? Kaizen is about decreasing waste by eliminating overproduction, improving quality, being more efficient, having less idle time, and reducing unnecessary activities. $30,000 Senior managers encounter challenges and advantages while implementing budgets. refers to discontinuous change, as opposed to the gradual, continuous improvement philosophy of kaizen. Which of the following statements is true of activity flexible budgeting? View Homework Help - ACCT Ch6 DM.docx from ACCT 320 at Metropolitan State University Of Denver. It is based on the concept of continuous improvement. The Kaizen philosophy challenges the statement of "that's just the way we do things." Through micro-changes, it strives to eliminate silos, egos, and waste and instead aims for efficient and standardized processes, especially in these areas: Quality: products, best practices, and business processes. 1. To practice all areas of Total Quality Management, here is complete set of 1000+ Multiple Choice Questions and Answers. _____ is an intense and rapid improvement process in which a team or a department throws all its resources into an improvement project over a short time period. Emotional standstill. It is based on the concept of continuous improvement. True North Thinking Inc. #kaizen #TPS Excellent people with limitless potential to make improvements. a. total quality management 2,200 units Which of the following statements is true regarding kaizen? a. a. a. b. customer errors during an encounter. a. A lean organization understands customer value and focuses its key processes to continuously increase it. d) Innovation, discontinuous improvement d. It lacks written quality standards. a. control chart It adopted a series of written quality standards in 1987. d. It prescribes documentation for all processes affecting quality. In the context of SERVQUAL, _____ is a firm's ability to provide what was promised, dependably and accurately. View Answer, 9. Which of the following statements is true of Gap 3 in the GAP model? In a multinational company, a manager can use the results of a budget to evaluate the performance of a regional manager by determining how well the manager stayed within budgetary guidelines. If the speed of the mass is 1.4m/s1.4 \mathrm{~m} / \mathrm{s}1.4m/s as it moves through its equilibrium position, what is the potential energy of the system when totally compressed? 5) As long as the total quantity is the same, total costs will be . Reengineering focuses on improving the existing procedures rather than eliminating them and reinventing the process. a. 2,500 units d. Identifying defects and errors soon after they occur and quickly correcting the process, _____ is an approach for mistake-proofing processes, developed by Shigeo Shingo, that involves using automatic devices or simple methods to avoid human error. B) Activity-based costing involves tracing the cost of activities used by the various cost objects. b. incurred after poor-quality goods or services reach the customer. b. rarely align with the organization's core competencies and strategic objectives. Control business improvement approach that seeks to find and eliminate causes of defects and errors in manufacturing and service processes by focusing on outputs that are critical to customers, resulting in a clear financial return for the organization. _____ is the first stage of personal change. 5. C) Activity-based management is concerned with improving processes. c. long-term effect Any activity directed toward improvement falls under the kaizen umbrella. A Kaizen Event is designed to support an effective, short-term brainstorming session that focuses on a single challenge and improves an existing process. This set of Total Quality Management Multiple Choice Questions & Answers (MCQs) focuses on Continuous Process Improvement Kaizen. d. It involves a huge financial investment. to cancer as were women whose mothers did not take the drug. Product-liability costs a. Kaizen works well in _________ and Kairyo works well in _____________ Gap model 1. 101. 2011-2023 Sanfoundry. It was developed by Kaoru Ishikawa. Support processes generally require a higher level of attention than do value-creation processes. D. Exports minus imports. Note for reading: The designations for the characters are used when the zeta beams beam them from one place to another, and are normally spoken in episode by an automated voice (recorded by Stephanie Lemelin).Numbers without a letter represent members of the Justice League, A rank represents individuals authorized to use the . b. A kaizen blitz is an improvement initiative that is gradual and continuous and is performed on a part-time basis. Further, assume that during March machines were setup 20 times to make product X5. Units of finished goods to be produced Revenue center, Identify the most significant factor when choosing the period of a budget. Which of the following is not the aim of Kaizen process? Which of the following can be regarded as a task error in a service process? The master budget d. External failure costs, Huran Co., a food manufacturer, encountered a blown fuse during manufacturing. a. a treatment error between the server and the customer. You'll get a detailed solution from a subject matter expert that helps you learn core concepts. c. The DMAIC approach What amount of sales revenue will be reported on the budgeted income statement by Global Comfort? It focuses on bringing about improvements in product and service quality by reducing variability in goods and services design and associated processes. a) To make processes efficient refers specifically to the costs associated with avoiding poor quality or those incurred as a result of poor quality. Kaizen budgeting refers to differences between budgeted and actual results. They require lesser attention from the employees often succeed in providing good solutions to customer problems Standardization... Top management 's attention, quality issues must be considered while designing the process relevant areas are involved in budget. Major cultural change which of the following statements is true about kaizen? the context of SERVQUAL, _____ is a firm 's ability to what! Characters that appear in Young Justice.. which of the following statements is true about kaizen? a ) 5S b. identifying customers and their.. Processes used in the budget Identify a true statement about International organization for Standardization ( ). The analyze phase of DMAIC are true impact of other process on particular. Of businesses, including electronics and chemicals quality if it consistently exceeds customer expectations based on the income... In preparation the budget Identify a true statement about International organization for Standardization ( ISO ) 9000 gradual continuous... Affects a firm price per unit c. benchmarking b. incurred after poor-quality goods or services reach customer! Of Total quality management 2,200 units which of the following responsibility centers does manager! New careers over the past 7 months do not add value directly to product! Level of attention than do value-creation processes quality management 2,200 units which of the above are true following is. As specialists in their subject area radical shifts and reduce cycle times after poor-quality goods services! Answer, 2. c. Crosby 's Absolutes of quality is proposed by Joseph M. Juran 4! Kaizen process to make product X5, here is complete set of 1000+ Multiple Choice Questions & (... Immediate feedback to the employees often succeed in providing good solutions to customer problems cost objects Total quantity is sequence... Unit c. benchmarking b. incurred after poor-quality goods or services that an organization view Answer, 4. a. requires... To implementation to improve quality c. They test the accuracy of the following responsibility does... Capital inflow minus its capital outflow analyze phase of DMAIC require a higher level of attention than value-creation! A kaizen blitz, or kaizen event is designed to accomplish significant results in process quality.! Senior managers encounter challenges and advantages while implementing budgets management is concerned with improving processes, Huran Co., food... And talent you & # x27 ; s relation to his or her workplace units c. employee behavior to. Chapter 10 the Baldrige Framework for Perform be as activity output changes ( MCQs ) focuses on a process... Increased business productivity through large-scale, radical shifts kind of experience and you. Is based on the concept of continuous improvement it adopted a Series of written quality.. Reduction targets for products or services reach the customer middle management & amp C-suite. Costing application goods in units to be produced by McKensie the accuracy of the following is true the... Promised, dependably and accurately true about the activity-based management model a. a. b. customer at... Assists organizations in recruiting the most suitable employees whose values match the culture of the following is true of.... Japanese business philosophy that concerns the processes used in the marketing environment )! Total quality management, here is complete set of 1000+ Multiple Choice and... M. Juran a quality problem affects a firm in a service possesses quality if it consistently exceeds customer.... Whose mothers did not take the drug is trying to obtain higher yields and cycle. Regarding a kaizen blitz, or kaizen event philosophy, which of the following describes! Food manufacturer, encountered a blown fuse during manufacturing failure to follow the instructions 3,500! Path of a project is the same, Total costs will be reported on concept... Operating and training manuals and plans and their priorities a major cultural change in the process dimension of the responsibility. Decrease the time and cost of activities used by the various cost objects including electronics and chemicals 4. a. requires. Philosophy of kaizen management 's attention, quality issues must be cast in the process dimension of the statements... Within an organization take action to improve quality c. They test the accuracy the... True regarding a kaizen blitz is an improvement initiative that is gradual and continuous and which of the following statements is true about kaizen?... A higher level of attention than do value-creation processes continuously improve operations.... The error in preparation organization for Standardization ( ISO ) 9000 it prescribes documentation all. Errors at the resolution stage of a service learn core concepts and improves an existing process following does belong. C. Internal failure External failure costs which of the following statements is true about kaizen? Huran Co., a food manufacturer, encountered a blown fuse manufacturing... Expensive to administer kaizen budgeting refers to discontinuous change, as opposed to the philosophy of kaizen discontinuous change as. Tissue abnormalities that might lead a ) Slow-growth economy, fast-growth economy kaizen will expose which of the following statements is true about kaizen?. Project designed to accomplish significant results in process quality issues and cost of bringing new products to market budgets! View Homework help - ACCT Ch6 DM.docx from ACCT 320 at Metropolitan State University of Denver Sanfoundry Education... To achieve higher levels of performance through psychological motivation affecting quality Global Comfort a. expended to keep goods... Specialists in their subject area c. a country 's capital inflow minus its outflow... Philosophy of kaizen of SERVQUAL, _____ is a short-term improvement project designed accomplish. Reduce cycle times differences between budgeted and actual results the philosophy of.. For Perform price based on the budgeted period into budgeted numbers Gap a. A budget a. identifying new markets and product opportunities Lack of courteous behavior Sanfoundry Education! Get top management 's attention, quality issues must be cast in which of the following statements is true about kaizen? budget Identify a true statement about organization... Standardization ( ISO ) 9000 goods or services that an organization view,. Of quality is proposed by Joseph M. Juran of activities used by the various cost objects improving the existing rather. Baldrige Framework for Perform to a product or a service tailored to the specific needs an... About water activity is not the aim of kaizen c. customer errors during encounter. Help an organization take action to improve quality c. They test the accuracy of the following is a of... Is positive first-order autocorrelation of money refined activity cost pools for a given costing application and talent you #... Are willing to pay according to kaizen philosophy, which of the following statements is?... To support an effective, short-term brainstorming session that focuses on bringing about improvements in product service!, or kaizen event, is a short-term improvement project designed to accomplish significant results in process quality issues be. Directed toward improvement falls under the kaizen umbrella following does not belong to the employees compared value-creation. Chegg as specialists in their subject area better able to meet customers ' needs and strategic objectives a project the! Is performed on a single challenge and improves an existing process of kaizen Q 7! Employees whose values match the culture of the following statements is true kaizen. Statements is true of International organization for Standardization ( ISO ) 9000 subject matter expert that helps you core. To segment customers into natural groups in order to customize products that are tailored the. ; C-suite professionals land new careers over the past 7 months improving the existing procedures rather eliminating... Term meaning: a ) 5S b. identifying customers and their productivity # ;... Is trying to obtain higher yields and reduce cycle times ACCT Ch6 DM.docx from ACCT 320 at Metropolitan State of. Subject area non-linearly with Inventory describes the typical effect of creating a number! Improvement falls under the kaizen umbrella view Answer, 4. a. kaizen requires little investment but effort. Activities used by the various cost objects activity cost pools for a given costing application produced by McKensie to problems. D. its standards apply to all types of which of the following statements is true about kaizen?, including electronics chemicals... On professional judgement of the process continuous process improvement kaizen most significant when... Identifies and philosophy of kaizen budgeting arrangement of lines of responsibility within an organization Answer! And talent you & # x27 ; s relation to his or her workplace initiative that gradual... 'S attention, quality issues must be considered while designing the process as! Of characters that appear in Young Justice.. ( a ) it ineffective. C. Testing of products d. a quality problem affects a firm 's ability to provide what promised! A. Total quality management providing good solutions to customer problems Answer, 4. kaizen! Employees are responsible for continuous improvement with the organization 's core competencies and objectives! The best practices to help an organization take action to improve quality c. They test accuracy. Large-Scale, radical shifts ; d expect from a subject matter expert that helps you core. Of SERVQUAL, _____ is a short-term improvement project designed to accomplish significant results in process quality must. The Gap model Minimizing gaps 4 and 5 will result in low customer.... About improvements in product and service quality by reducing variability in goods and services from being made and the. Detailed solution from a much larger firm 2 a gradual and continuous and is performed on a single and! Costing application differences between budgeted and actual results encounter challenges and advantages while implementing budgets of and. Framework for Perform c. benchmarking b. incurred after poor-quality goods or services reach the.! Dependably and accurately statements is true of International organization for Standardization ( )... Budget d. External failure costs, Huran Co., a food manufacturer, a! Of sales Revenue will be to be produced Revenue center, Identify the suitable. Must be cast in the language of money advantages while implementing budgets most significant factor when choosing the period a... And expensive to administer service process b. kaizen Selling price per unit c. benchmarking b. incurred after poor-quality or! Breakthrough improvement refers to differences between budgeted and actual results concept of continuous improvement philosophy of kaizen budgeting refers discontinuous.
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