Japanese firms operating in both their home countries and emerging economies. About the cost structure, costs depending on … quantity and quality(named gproduction costs h) and those depending only on quality (named gR&D costs h) are discussed. With … production and R&D costs, three types of costs are examined. Type 1 costs have no R&D costs. Type 2 costs have both, and R …

the costs. There is a theory that to each cost, there should an assigned person who is responsible for it (Leszczyński Z … responsibility for costs need to be defined. Then, specific tasks that need to be performed by particular persons must be detailed …