Özet:

In a global competitive environment, focus on activities that do not create value and reduce the cost of these activities. Activities that do not create value in the business; increasing costs causes the profit to be reduced. In the reduction and elimination of these activities, the Kaizen cost system plays an important role and the Kaizen cost is a cost management system used in order to reduce costs in the production phase and taking into account the periodic profitability goal. In this study, the impact of the kaizen costing system on the elimination or reduction of activities that do not create value in the production process was studied by the semi-structured interview method in a dry tea-producing enterprise. In the study, activities focused only on losses in the production process, which do not generate value except for production losses, were kept out of scope. The research finds that the kaizen cost system has a positive impact on the reduction of production losses, which is one of the activities that do not create value (disrupted production, disrupted production, now and fire).

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