Authors

Mattias Rundgren och Nicklas Hård

Supervisor

Elin Funck

Title

Cost Efficiency- Lean, Kaizen and Target Costing in Riksteatern

Original Title

Kostnadseffektivisering– Lean, Kaizen och Target Costing i Riksteatern

Background

Previously conducted research have shown that performing artsorganizations are operating inefficiently and that they have unsoundlyhigh costs compared to their revenues. Riksteatern, Sweden’s NationalTheatre Company, has expressed a desire to obtain an annual buffermargin. A project concerning the revenues has already beenconducted and the next step is now to oversee their costs.

Purpose

To seek international role models that can provide an alternativeapproach for Riksteatern to achieve an increased cost efficiency, toprovide knowledge about how Lean, Kaizen and Target Costing canwork towards a more cost efficient Riksteatern and to propose modelsthat aim towards said cost efficiency.

Limitations

The study does not deal with the regional and local sections ofRiksteatern, nor does it deal with the revenues.

Methodology

The study has been performed as a case study with inspiration fromthree reference cases in order to draw conclusions with boththeoretical and empirical relevance.

Conclusions

Based on Riksteatern’s specific circumstances, and with inspirationfrom Lean, Kaizen, Target Costing and the American performing artsorganizations, models have been proposed to enable a more costefficient Riksteatern.