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Practical Lean Accounting

A Proven System for Measuring and Managing the Lean Enterprise, Second Edition

Medium: Buch
ISBN: 978-1-4398-1716-2
Verlag: Taylor & Francis Inc
Erscheinungstermin: 26.08.2011
Lieferfrist: bis zu 10 Tage

The methods and concepts presented in the bestselling first edition revolutionized the approach to the management and control of Lean companies. Enhanced with extensive end-of-chapter exercises and a CD-ROM with Lean accounting tools, the second edition of this preeminent practitioner’s guide is now suitable for classroom use.

Practical Lean Accounting: A Proven System for Measuring and Managing the Lean Enterprise, Second Edition explains exactly what it takes to transform a traditional accounting system to one that supports and enhances a company’s Lean efforts. Defining the fundamental principles of Lean accounting, it demonstrates how to use them to identify and eliminate wasteful transactions. The book includes coverage of cell performance measurement, use of the box score, operational and financial planning, cost targeting, Lean accounting diagnostics, and value stream mapping. Retaining the easy-to-use format that made the first edition a bestseller, this updated edition includes:

A new section on the use of value stream performance measurements in continuous improvement
A re-written Target Costing chapter that emphasizes a value-based approach to the management of the Lean value system
A Lean Accounting Diagnostic tool to help you assess progress and develop a plan for implementing changes
Cutting-edge examples that illustrate implementation in accounting departments
A CD with data from the ECI Value Stream Cost Analysis case study included in the text, Excel templates, and end-of-chapter questions with solutions

The book contains a wealth of tools that makes it ideal for company training sessions and advanced undergraduate and graduate-level courses. For each major example provided, two similar problems are included—one for instructors to guide students through and a second for students to work through on their own. An additional set of problems and questions for testing purposes are also available to instructors on the authors’ website.


Produkteigenschaften


  • Artikelnummer: 9781439817162
  • Medium: Buch
  • ISBN: 978-1-4398-1716-2
  • Verlag: Taylor & Francis Inc
  • Erscheinungstermin: 26.08.2011
  • Sprache(n): Englisch
  • Auflage: 2. überarbeitete Auflage 2011
  • Produktform: Kartoniert
  • Gewicht: 875 g
  • Seiten: 475
  • Format (B x H x T): 174 x 254 x 30 mm
  • Ausgabetyp: Kein, Unbekannt
  • Vorauflage: 978-1-56327-243-1
Autoren/Hrsg.

Autoren

Why Is Lean Accounting Important?

How Standard Costing Can Drive Wrong Behavior

We Need to Show the Financial Impact of Lean Improvements

We Need a Better Way to Understand Product Costs

We Need New Kinds of Lean Performance Measurements

We Need to Eliminate Waste from Accounting Processes and Systems

We Need Better Ways of Making Decisions

We Need to Focus Our Business around Customer Value

Summary

Exercises and Discussion Questions

Maturity Path to Lean Accounting

The Maturity Path

Getting Started with Lean Accounting

Summary

Exercises and Discussion Questions

Cell Performance Measurements

What’s Wrong with Traditional Measurements?

What’s Right with Lean Cell Measurements?

BMA, Inc. Performance Measurement Starter Set

Day-by-the-Hour Report

First-Time-Through Report

WIP-to-SWIP Report

Operational Equipment Effectiveness

Other Support Measurements in the Cell

Presenting the Information

Making the Cell Performance Measurements Work

Nonproduction Cells and Departments

Summary

Exercises and Discussion Questions

Financial Benefits of Lean Manufacturing

The Problem

Creating the Box Score

Managing Capacity

Making Money from Lean Manufacturing

Eliminating Wasteful Transactions

What Must Be in Place?

Cell Transactions

Labor Tracking

Material Costs

Inventory Tracking

Summary

Lean Financial Accounting

A New Perspective on Internal Accounting Control

Eliminating Waste from the Financial Accounting Processes

Using Lean Tools to Create Change

Managing by Value Stream

What Is a Value Stream?

Different Kinds of Value Streams

Why Do We Focus on Value Streams?

Why Should We Manage the Business through the Value Streams?

Continuous Improvement

The Maturity Path to Lean Value Stream Organization

Problems and Issues

How Do We Identify the Value Streams?

Do We Need to Change Our Organization Chart?

Develop a Plan

Summary

Value Stream Performance Measurements

What Is the Purpose of Value Stream Performance Measurements?

Value Stream Continuous Improvement Teams

Value Stream Measurements and Process Control

How Do Value Stream Measurements Differ from Traditional Metrics?

Box Scores

Sales per Person

Alternative Measurements

On-Time Shipment

Dock-to-Dock Time

First Time Through

Average Cost per Unit

Accounts Receivable Days Outstanding

Supporting Measurements

Presenting the Information

Making the Value Stream Performance Measurements Work

Summary

Value Stream Costing

What Is Wrong with Traditional Standard Costing?

How Does Value Stream Costing Work?

Why Is Value Stream Costing Simple?

How Can We Implement Value Stream Costing?

How Do We Handle Costs Outside the Value Stream?

How Do We Know the Cost of a Product?

Value Stream and Plant Profit and Loss Statements

Calculating the Cost of Inventory

Special Problems Involving Inventory

Getting Started with Simpler Methods

Summary

Using the Box Score

Reporting Value Stream Performance

Showing the Effects of Lean Improvements

Showing the Effects of Strategies and Plans

Summary

Calculating Product Costs—Features and Characteristics

What Drives Cost in a Lean Value Stream?

How to Use Features and Characteristics

Uses of Features and Characteristics Costing

Summary

Eliminating More Wasteful Transactions

Labor Tracking

Material Costs

Inventory Tracking

The Internal Control System

Sales, Operational, and Financial Planning (SOFP)

Purpose of Lean Sales, Operations, and Financial Planning

Lean Financial Planning

Lean Sales, Operations, and Financial Planning

Value Stream Demand Planning

Value Stream Operations Planning

SOFP Planning Meeting

Executive SOFP Meeting

Variations on a Theme

Making It Happen

Summary

Lean Financial Accounting II

Further Advances in Lean Accounting

Summary

The Lean Enterprise

What Is a Lean Enterprise?

What Lean Methods Support the Wider Lean Enterprise?

Why Are Lean Enterprises So Hard on Themselves?

Summary

Target Costing

How Does Target Costing Work?

Where Is Target Costing Used?

What Are the Steps We Take?

After Step 3

Target Costing at ECI, Inc.: Steps 1 through 3

Understanding Customer Value

Example of Target Costing at ECI: Steps 4 through 6

Calculating the Target Costs

Example of Target Costing at ECI: Steps 7 through 9

Driving to Customer Value

Example of Target Costing at ECI: Steps 10 through 12

Summary

Expanding Value Streams Outside Our Four Walls

The Lean Value Stream Revisited

A Vision of the Expanded Value Stream

Examining Value and Cost within Our Own Company

Example of Effective Value Stream Expansion

Summary

The Lean Accounting Diagnostic

The Maturity Path Revisited

Overview of the Diagnostic Tool

Working with the Diagnostic Tool

Summary

Performance Measurement Linkage Chart

The Performance Measurement Framework

Creating the Performance Measurement Starter Set

Steps for Developing Performance Measures in Your Company

Summary

Transaction Elimination Maturity Path Table

How to Use the Maturity Path Table

Transaction Elimination Process Maps

Summary

Value Stream Cost Analysis

What Is Value Stream Cost Analysis

Performing the VSCA Calculations

Step 1: Define the Value Stream

Step 2: Analyze Capacity

Future State

Step 3: Simulate Uses of Capacity

Summary

Value Stream Mapping

Value Stream Maps and Lean Accounting

More Value Stream Steps on the Value Stream Map

Data Box Information

Summary