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It's a productivity indicator obtained by dividing the total worked time by the number of pieces produced. It' one of the principal's indicators to measure productivity.

In more details:

  • Kosu is a means to learn about the real cost of products in real time.
  • KOSU is the unit of time spent for each product.
  • All the direct costs (in terms of time spent) are taken into account, even additional hours.
  • Time is attributed to each product.
  • KOSU is measured at a workshop level.
  • KOSU is the main productivity indicator.