Daihatsu perceives the kaizen as one of the six valences of the budgeting process (in
relation to a five years’ budget), which comprises the following components: [Bouquin,
2004, p. 276]:
1) the budget which defines sales, variable costs and margins;
2) the budget for the supply with materials and raw materials;
3) the budget for rationalizing the plant and reducing variable costs (the essential part of
kaizen);
4) the budget for the use of the work force;
5) the investments budget;
6) the budget for the capacity costs of the enterprise and for general expenses.
Figure no.