Title: Lean Cost Management : Accounting for Lean by Establishing Flow Author: James Huntzinger ISBN: 1932159517 / 9781932159516 Format: Hard Cover Pages: 336 Publisher: J.ROSS Publishing Year: 2007 Availability: Out of Stock
Description
Feature
Contents
Obtaining and developing useful accounting information is required of any manufacturer to disclose information for both internal and external purposes. However, today’s accounting systems are inadequate to provide the informational support required to meet these objectives. This book is focused specifically on accounting information for internal purposes and reveals the failure of traditional cost and managerial accounting methods using both a current and historical context.
Lean Cost Management demonstrates the importance of the relationship between the physical Lean enterprise and accounting for continued success. It offers a combination of principles, philosophies, and technical attributes for a transition to a Lean enterprise and the role cost management plays in this new enterprise. It is a must read for accountants, engineers, and operational, business, and engineering managers.
Applies both philosophical and practical applications of superior cost management into the manufacturing enterprise and that a complete change in thinking, physical operations and methods are needed for a successful transformation.
Includes a working model of a production factors spreadsheet for tracking value stream costs.
Argues that managerial-cost accounting truly should be about designing, executing, and improving the business system.
Offers 100 years of knowledge and insight, from the fathers of the industrial revolution to today’s current experts, on Lean accounting and the Lean enterprise.
Illustrates the techniques, principles, and philosophies developed by the architects of Toyota’s very successful North American operational accounting system.
Chapter 1. : Accounting: Where We are and Where We Must Go Chapter 2. : Why Traditional Accounting Methods fail Chapter 3. : Toyota’s Success: Profit Beyond Measure Chapter 4. : Execution Chapter 5. : Alexander Hamilton Church: His Cost Management System Chapter 6. : The Focus Factory Chapter 7. : Church and Excess Capacity Chapter 8. : The Physical Operation Chapter 9. : Lean Measurements: Measuring the Business Chapter 10. : Designing for the Lean Enterprise: Right-Designing Chapter 11. : Lean Creates Lean Cost Management Chapter 12. : Teamwork Chapter 13. : System Evolution Chapter 14. : Transactions and Lean Chapter 15. : Lean: Like a Gear Train Chapter 16. : Where is ABC? Chapter 17. : Production Factors: Church’s Method Applied Chapter 18. : A Summary of Thought: Lean Cost Management Chapter 19. : How to Transform to Lean Cost Management Chapter 20. : Conclusion