Gemba Makes The Profit

The feature that distinguishes Gamba Makes the Profit is the division of the whole company (all its levels) into small teams (autonomous clusters) and the introduction of simplified management accounting. The team leaders (owners of the clusters) constantly control the following: income, costs and work-time of their teams; in this manner, they become engaged in the current management of the company. The costs that the teams generate include the forthcoming:


Gamba Makes the Profit is not in contradiction with Lean Management or Six Sigma. On the contrary, it allows taking advantage of the aforementioned methods in a more effective and easy way as devices that enhance business effectiveness of particular clusters.

The main advantages of Gamba Makes the Profit are as follows: