ABSTRACT
This chapter outlines some systemic improvement projects of critical costs of losses and waste, given that the companies were in need of minimizing inputs by increasing manufacturing control amid the very slow growth of the number of products to be sold or amid a decrease in sales. Continuous improvement of company efficiency through continuous improvement of variable and fixed costs is a basic concern of Manufacturing Cost Improvement (MCI) change drivers to achieve manufacturing control. Directing the annual MCI targets to increase the variable and fixed costs is carried out to increase the number of products manufactured and sold based on a continuous low cost, especially amid sales volume reductions. The theme of the kaikaku project for raw material, utility and labor costs reduction for the product "AAP": identifying the most feasible ways to reduce unit costs for "AAP". "HH-Plant's" top management was aware that a failure to use the planned capacities generates increased unit manufacturing costs for all products.
