Abstract:

Each company wants to provide customers with the product they expect, at the time required and at the price agreed. The planning concept presented, using the Heijunka Lean Manufacturing tool, can provide the first two options, bearing in mind that the problem of price increases to the customer will only be occasioned by increased product distribution costs. In turn, increased costs can be offset by more even workloads for employees which, in turn, increases efficiency at work and thus reduces the portion of labour costs attributable, in the product.