Importance In connection with the relevance of the Kaizen system, a retrospective look at its development is particularly important. The article presents uniquely designed approaches to consideration of the Kaizen system's dynamics. Objectives The article aims to consider the evolutionary development of the Kaizen system within the framework of selected historical and focused universal approaches. The goals of the research are to assess the impact of mentality on the development of the Kaizen system within a historical approach, to divide into periods the Kaizen system's development in the context of the focused universal approach. Methods While researching the nature of the Kaizen system development, we used the monographic and abstract and logical methods. Results Within the framework of the historical approach, we consider the historical Kaizen, which contrasts with innovation. According to this approach, Kaizen is an embodiment of the national and religious ideas in the economic area. The paper considers the features of the Japanese national character, which defines the intrinsic content of the system. The article discusses the reasons why implementation of the Kaizen system in the Russian economic realities is doomed to failure. Within the focused universal approach the Kaizen system is viewed as a system, which is treated separately from the national characteristics. It aims to promote making effective management decisions. Within the framework of the focused universal approach, we have identified five stages of the development of the Kaizen system: 1) intuitive management accounting; 2) classic management accounting; 3) differentiation of types of management accounting; 4) selection of controlling with differentiation of its types, the system of quality management and lean production; 5) the Kaizen system as a mechanism to improve the effectiveness of activity, which is based on appropriate ideology. We identify the factors, which specify the differentiation of management accounting. The paper also describes the types of losses that should be taken into account while building the lean production. Conclusions and Relevance The Kaizen system is a result of developing management techniques, a synthesis of management achievements of different cultures. The main difference from the management accounting and controlling is indoctrination of processes. The thesis of the necessity of continuous improvement becomes a basic principle of management, and the thesis of attaining quality becomes one of strategic goals of a company.
Keywords: Kaizen system, controlling, lean production, system
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