Practical Lean Accounting: A Proven System for Measuring and Managing the Lean Enterprise, Second Edition. (Anglais) Broché – 23 septembre 2011
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Description du produit
Présentation de l'éditeur
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
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Commentaires client les plus utiles sur Amazon.com
I have never seen such a practical approach, the book contains tables, charts, box scores, etc. as well as a suggested way and timing to calculate each indicator. You will find some alternatives for different types of organizations, but it also explains you the underlying principles, so that you can best adapt the ideas to your specific circumstances. Additionally, it contains also a "maturity path" for lean accounting, mentioning what should be in place in the shopfloor in order to elliminate a specific accounting transaction or control and how lean accounting data can help the lean production floor during each of its own maturity stages.
This book will change the way you think about costs (specially standard costs), management, opportunity, relevance, and much more. Another reviewer mentions that the book does not explain lean concepts; I think it was not intended as an introduction to lean manufacturing, but really as a guide for managers and cost accountants. Don't underestimate this book's value because of the lacking concepts; if you would like to understand lean manufacturing concepts you might want to read an introductory book first. You could start with The Gold Mine: A Novel of Lean Turnaround and Lean Thinking : Banish Waste and Create Wealth in Your Corporation, Revised and Updated. The approach of the first one was a bit more appealing to me. Once you decide to give lean accounting a try, take this book and let it guide you.