Practical Lean Accounting: A Proven System for Measuring and Managing the Lean Enterprise, Second Edition
Autor Brian H. Maskell, Bruce Baggaley, Larry Grassoen Limba Engleză Paperback – 26 aug 2011
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Specificații
ISBN-10: 1439817162
Pagini: 475
Ilustrații: 123 black & white illustrations, 84 black & white tables
Dimensiuni: 178 x 254 x 25 mm
Greutate: 0.84 kg
Ediția:Revizuită
Editura: Taylor & Francis
Colecția Productivity Press
Locul publicării:Oxford, United Kingdom
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Public țintă
Professional and Professional Practice & DevelopmentCuprins
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
Recenzii
… a no nonsense approach to bringing continuous improvement to areas of the company not normally involved in the typical Lean implementation. Following the authors' guidelines has allowed us to create an entirely new way of looking at our company’s performance and has exposed many more opportunities for improvement that we never knew existed.
—Roy St. Andre, Executive Vice President, EIS Wire & Cable Co.
Practical Lean Accounting is a fantastic book, and the new edition is even better. This book makes a huge contribution towards understanding how to measure and manage a Lean enterprise. The addition of many new case studies and examples after each chapter, and more tools and practical information on the accompanying CD, makes the second edition worth buying again, even if you already have the first edition. Last, but not least, the book is even better suited for use in university accounting courses and in corporate Lean accounting training programs. … destined to have a big, positive impact on supporting organizations on their path to Lean management.
—Professor Bob Emiliani, Central Connecticut State University
Praise for the Bestselling First Edition:
... focuses on the key principle of Lean thinking, which is creating value for the customer. This focus highlights the need to measure financial progress from a perspective of relevant business issues and real cost instead of traditional standard cost methods. This is a much needed practitioner's book for the manufacturing industry.
—J.T. Battenberg III, Chairman, CEO and President, Delphi Corporation, June 2004
... provides a very comprehensive and straightforward approach to this most difficult topic. A must read for the serious Lean practitioner.
—Mark DeLuzio, President, Lean Horizons Consulting LLC, June 2004
... a highly readable and uncomplicated guide for financial and other managers of Lean companies and will no doubt become an invaluable reference for years to come.
—Fred Garbinski, Parker Hannifin Corporation, June 2004
Descriere
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.
Unfortunately, during the publishing process mistakes can be made that are not caught before the book is printed. Productivity Press takes great care to catch any errors prior to the printing stage. If any errors are found that have an effect on the understanding of a subject or mathematical equation, we have published them at: http://www.maskell.com/lean_accounting/subpages/free_stuff/PLA2%20Errors%20_Corrections_20130130.pdf