Journal Press India^®

Author Details ( * ) denotes Corresponding author

Purpose: The present study aims to examine the influence of Kaizen costing practices on organizational performance across manufacturing industries in India. It further compares performance outcomes between consumer goods and capital goods sectors to determine whether sectoral differences influence the effectiveness of Kaizen implementation.

Design/Methodology/Approach: The research adopted a mixed-method approach integrating quantitative and qualitative techniques. Primary information was collected through structured questionnaires administered across selected manufacturing firms, while secondary sources and industry reports supported the analysis. Independent sample t-tests were employed to compare performance indicators before and after Kaizen implementation across manufacturing categories.

Findings: The findings indicate that firms implementing Kaizen costing experienced improvements in operational efficiency, productivity, and cost performance. Prior to implementation, consumer goods firms demonstrated slightly stronger performance outcomes than capital goods firms; however, these differences reduced after Kaizen adoption, suggesting a convergence in performance across sectors.

Research Limitations: The study is constrained by its sector-specific focus and cross-sectional research design. Future studies may incorporate longitudinal approaches and broader industrial coverage to examine the long-term effects of Kaizen implementation.

Managerial Implications: The findings suggest that managers should view Kaizen costing as an organization-wide improvement philosophy rather than only a cost reduction mechanism. Firms can strengthen competitiveness by integrating Kaizen principles into operational and quality management practices.

Originality/Value: The study contributes to the existing literature by examining Kaizen costing across different manufacturing categories within the Indian context. It provides comparative evidence regarding sectoral performance differences and offers additional insights into Kaizen as a broader strategic capability rather than merely a cost-control approach.

Keywords

Kaizen, Kaizen Costing, Continuous Improvement, Lean Manufacturing, Cost Efficiency, Quality Management, Productivity Improvement, Indian Manufacturing Sector, Consumer Goods, and Capital Goods

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