Lean Accounting
Best Practices for Sustainable Integration
1. Auflage Mai 2007
352 Seiten, Hardcover
Praktikerbuch
Kurzbeschreibung
This book quickly educates readers in lean manufacturing principles and vocabulary and discusses adaptive thinking in the lean application of traditional accounting systems and tools such as standard accounting, regulatory compliance, and performance management for the lean environment.
Praise for Lean Accounting Best Practices for Sustainable Integration
"Anyone involved in a lean transformation inevitably bumps up against the vagaries of the accounting systems that reward overproduction and waste and seem to punish true improvement. We wonder what would happen if the accountants actually came to the production floor and witnessed firsthand the havoc created by their systems. This volume gathers together some of the best thinkers to take a critical look at traditional cost accounting and defines a path forward to 'lean accounting.'"
--Jeff Liker
Professor of Industrial and Operations Engineering
University of Michigan
"Joe Stenzel has put together a timely compendium of writings from thought leaders in lean accounting. The viewpoints in this fine book are diverse and yet proclaim a consistent message: that conventional management accounting is broken--and here is how to fix it."
--Richard J. Schonberger
President
Schonberger & Associates
"If you are serious about understanding and implementing Lean Accounting in conjunction with your Lean Enterprise journey, this book will illuminate the specific techniques, but more importantly, will explain the cultural changes that are a prerequisite for success."
--Jerry Solomon
Vice President of Operations
Hunt Valley, for MarquipWardUnited, a division of Barry-Wehmiller Companies, Inc.
Insights and strategies from the most?experienced lean accounting and performance measurement?practitioners in America
Learn how to integrate the proven lean methodologies embedded in the Toyota Production System with Lean Accounting: Best Practices for Sustainable Integration. In this comprehensive guide, leading accounting and performance measurement practitioners analyze the current business climate and provide CFOs and accounting/finance personnel with step-by-step guidelines to seamlessly and successfully integrate sustainable, lean accounting principles within their enterprise.
Be a lean success story with Lean Accounting.
Introduction.
About the Contributing Authors.
Part I Lean Essentials.
1 LEAN DILEMMA: CHOOSE SYSTEM PRINCIPLES OR MANAGEMENT ACCOUNTING CONTROLS--NOT BOTH (H. Thomas Johnson).
2 LIMITED PRODUCTION PRINCIPLES: RIGHT-SIZING FOR EFFECTIVE LEAN OPERATIONS AND COST MANAGEMENT (Jim Huntzinger).
3 LEAN STRATEGY AND ACCOUNTING: THE ROLES OF THE CEO AND CFO (Orest Fiume).
Part II Performance Management.
4 CREATING A NEW FRAMEWORK FOR PERFORMANCE MEASUREMENT OF LEAN SYSTEMS (Bruce Baggaley).
5 MOTIVATING EMPLOYEE PERFORMANCE IN LEAN ENVIRONMENTS: RESPECT, EMPOWER, SUPPORT (Frances Kennedy and Peter Brewer).
Part III Lean Accountancy.
6 ON TARGET: CUSTOMER-DRIVEN LEAN MANAGEMENT (Dr. C. J. McNair, CMA).
7 VALUE STREAM COSTING: THE LEAN SOLUTION TO STANDARD COSTING COMPLEXITY AND WASTE (Brian Maskell and Nicholas Katko).
8 OBSTACLES TO LEAN ACCOUNTANCY (Lawrence Grasso).
9 LEAN APPLICATION IN ACCOUNTING ENVIRONMENTS (Jean Cunningham).
10 SARBANES AND LEAN--ODD COMPANIONS (Fred Garbinski).
11 THE NEED FOR A SYSTEMS APPROACH TO ENHANCE AND SUSTAIN LEAN (David S. Cochran, PhD).
Glossary.
Index.
