The correct answer is B. Japan.
Kaizen costing is a cost management method that focuses on continuous improvement. It was developed in Japan in the 1950s by Taiichi Ohno, an engineer at Toyota. Kaizen costing is based on the idea that costs can be reduced by identifying and eliminating waste. It is a systematic approach to cost reduction that involves everyone in the organization, from top management to production workers.
Kaizen costing is a powerful tool for improving profitability. It can be used to reduce costs in all areas of the business, from manufacturing to marketing to administration. Kaizen costing is a continuous process, and it should be used on an ongoing basis to ensure that costs are always being reduced.
The other options are incorrect. India is not the origin of Kaizen costing. China is not the origin of Kaizen costing. France is not the origin of Kaizen costing.