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Lean Enterprise Series

Outline. IntroductionWhat is Lean Accounting?Why Lean Accounting?Traditional vs. Lean AssumptionsImplementing Lean Accounting Summary. Definitions. . Lean Accounting. . . Applying lean concepts to drive waste out of the accounting function itself. . Accounting for Lean. . . Modifying the accou

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Lean Enterprise Series

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Presentation Transcript

    1. 1

    2. Outline Introduction What is Lean Accounting? Why Lean Accounting? Traditional vs. Lean Assumptions Implementing Lean Accounting Summary

    3. Definitions

    4. Comparing Assumptions Profit comes from full utilization of resources Direct labor is the most important conversion cost Control the business thru detailed tracking All excess capacity is bad

    5. Comparing Measurements Labor efficiency & machine utilization Cost variance vs. standard Budget adherence Direct labor as % of sales

    6. Lean Measurement

    7. Lean Accounting

    8. Lean Accounting An early step to lean is to create a value stream map to identify all the specific actions to bring a specific product through the three critical tasks: Problem Solving: concept, design and launch Information Management: order taking, scheduling and delivery Physical Transformation: moving from raw material to finished item

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