Cost management of knowledge-based ICT companies by applying continuous improvement techniques (Kaizen)

In the fast-paced and competitive world of information and communication technology (ICT), startups, as innovative and dynamic entities, always face many challenges in cost management and resource optimization. One of the effective approaches in this direction is using kaizen costing, which can be significantly effective in improving processes and increasing the economic efficiency of startups. Kaizen costing means identifying and eliminating unnecessary costs in business processes without reducing the quality of the product or service provided to customers. This article examines the strategies of using kaizen costing in ICT startups and analyzes its effects on reducing costs and increasing profitability. To achieve this goal, cost reduction methods were identified by library study and research background. Then, a questionnaire was compiled using Delphi method with a five-point Likert scale, and during three stages, cost reduction solutions were identified among ۳۰ experts and using Spss software. Then, to prioritize the specified solutions, a hierarchical analysis questionnaire was distributed among financial managers of knowledge-based companies. The results of the questionnaires were analyzed in the Expert Choice software and solutions were prioritized in the four dimensions of structure, human resources, strategy, and budgeting, and finally operational solutions were presented according to the four dimensions.

Keywords:

knowledge-based companies , kaizen , cost , start-up units