The kaizen philosophy seeks to encourage suggestions, not to find excuses for failing to improve. typical excuses are "if it is not broken, don’t fix it", "i’m too busy to work on it", and "it’s not in the budget". think of two more excuses people give for why they don’t try to improve work processes. while listing your two reasons, share ways that you might encourage co-workers to want to improve processes at work.

Adamson company manufactures four lines of garden tools. as a result of an activity analysis, the accounting department has identified eight activity cost pools. each of the product lines is produced in large batches, with the whole plant devoted to one product at a time. classify each of the following activities or costs as either unit-level, batch-level, product-level, or facility-level. activities (a) machining parts. (b) product design. (c) plant maintenance. (d) machine setup. (e) assembling parts. (f) purchasing raw materials. (g) property taxes. (h) painting.