kaizen costing is concerned with reducing the costs of existing products and process. In operational terms, this translates into reducing non-value-added costs. controlling this cost reduction process is accomplished through the repetitive use of two major subcycles: (1)the kaizen, or continuous improvement cycle and (2)the maintenance cycle. the kaizen subcycle is defined by a plan-Do-check-act sequence. If a company emphasizes reducing non-value-added cost,the amount of improvement planned for the coming period (month, quarter, etc.) is set (the Plan step). A kaizen standard reflects the planned improvement for the upcoming period. The planned improvement is assumed to be attainable, so kaizen standards are a type of currently attainable standard.