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Traditional accounting systems have become inadequate for today's
increasingly competitive global manufacturing environment. They are
too complex and too focused on past performance. As manufacturing
techniques change and become less labor intensive, accounting
methods must also evolve. Regardless of what you call it, Lean
accounting is a management accounting system that should be part of
every worker's daily activities. The Controller as Lean Leader: A
Novel on Changing Behavior with a Lean Cost Management System
delineates the differences between cost accounting and cost
management. It uses a story format to present a compilation of
experiences; some good, some bad, and some humorous. The story
follows a fictional manufacturing entity embarking on a Lean change
management journey for the second time having failed at its first
attempt at Lean implementation a few years earlier. As the story
progresses, readers gain an understanding of what the company will
do differently this time around to ensure it doesn't slip backward
again as the transformation unfolds. Illustrates the various
approaches to Lean implementation Explains Target Costing and
describes how to use it to get your budget right the first time
around Examines the concept of systems and the importance of
defining values in your business Describes what the purpose of a
Lean Human Resources (HR) system should be Introduces, with
visuals, the little-known importance of the timing of the
implementation and integration of the four integral parts of the
Lean Cost Management System with the five Lean principles The main
character, the Lean Controller, presents her ideas with visuals
throughout the book. Discussions between the Lean controller and
employees at various levels of the organization illustrate valuable
lessons. The many faces of the Lean Controller as expressed thro
Traditional accounting systems have become inadequate for today's
increasingly competitive global manufacturing environment. They are
too complex and too focused on past performance. As manufacturing
techniques change and become less labor intensive, accounting
methods must also evolve. Regardless of what you call it, Lean
accounting is a management accounting system that should be part of
every worker's daily activities. The Controller as Lean Leader: A
Novel on Changing Behavior with a Lean Cost Management System
delineates the differences between cost accounting and cost
management. It uses a story format to present a compilation of
experiences; some good, some bad, and some humorous. The story
follows a fictional manufacturing entity embarking on a Lean change
management journey for the second time-having failed at its first
attempt at Lean implementation a few years earlier. As the story
progresses, readers gain an understanding of what the company will
do differently this time around to ensure it doesn't slip backward
again as the transformation unfolds. Illustrates the various
approaches to Lean implementation Explains Target Costing and
describes how to use it to get your budget right the first time
around Examines the concept of systems and the importance of
defining values in your business Describes what the purpose of a
Lean Human Resources (HR) system should be Introduces, with
visuals, the little-known importance of the timing of the
implementation and integration of the four integral parts of the
Lean Cost Management System with the five Lean principles The main
character, the Lean Controller, presents her ideas with visuals
throughout the book. Discussions between the Lean controller and
employees at various levels of the organization illustrate valuable
lessons. The many faces of the Lean Controller as expressed through
the many examples and stories provide you with the vision and tools
to instill the desire to make a difference in workers across your
entire organization. While there is no recipe to follow for a Lean
change management transformation, the book provides invaluable tips
and unveils three new principles to help ensure success in any
endeavor.
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