Comment on the following scenario:
Kaizen costing is part of the package Kappa Packaging is a major UK packaging business. It has a factory at Stalybridge where it makes, among other things, packaging (cardboard cartons) for glass bottles containing alcoholic drinks. In 2002, Kappa introduced a new approach to reducing the amount of waste paper and cardboard. Before this, the business wasted 14.6 per cent of its raw materials used. This figure was taken as the base against which improvements would be measured. Improvements were made at Kappa as a result of:
? making staff more aware of the waste problem;
? requiring staff to monitor the amount of waste for which they were individually responsible; and
? establishing a kaizen team to find ways of reducing waste