"Anyone involved in a lean transformation inevitably bumps up against the vagaries of the accounting systems that reward overproduction and waste and seem to punish true improvement. We wonder what would happen if the accountants actually came to the production floor and witnessed firsthand the havoc created by their systems. This volume gathers together some of the best thinkers to take a critical look at traditional cost accounting and defines a path forward to 'lean accounting.'"：Jeff LikerProfessor of Industrial and Operations EngineeringUniversity of Michigan"Joe Stenzel has put together a timely compendium of writings from thought leaders in lean accounting. The viewpoints in this fine book are diverse and yet proclaim a consistent message： that conventional management accounting is broken：and here is how to fix it."：Richard J. SchonbergerPresidentSchonberger & Associates"If you are serious about understanding and implementing Lean Accounting inconjunction with your Lean Enterprise journey， this book will illuminate the specific techniques， but more importantly， will explain the cultural changes that are a prerequisite for success."：Jerry SolomonVice President of OperationsHunt Valley， for MarquipWardUnited， a division of Barry-Wehmiller Companies， Inc.Insights and strategies from the most？experienced lean accounting and performance measurement？practitioners in AmericaLearn how to integrate the proven lean methodologies embedded in the Toyota Production System with Lean Accounting： Best Practices for Sustainable Integration. In this comprehensive guide， leading accounting and performance measurement practitioners analyze the current business climate and provide CFOs and accounting/finance personnel with step-by-step guidelines to seamlessly and successfully integrate sustainable， lean accounting principles within their enterprise.
作者簡介
暫缺《薄利會計學：最佳綜合實踐》作者簡介
圖書目錄
Foreword Introduction About the Contributing Authors Part I Lean Essentials 1 LEAN DILEMMA: CHOOSE SYSTEM PRINCIPLES OR MANAGEMENT ACCOUNTING CONTROLS—NOT BOTH (HThomas Johnson) 1.1 LEAN CURE: SYMPTOM VERSUS ROOT CAUSE 1.2 BUSINESS RESULTS: MECHANISM VERSUS LIFE SYSTEM 1.3 CONFUSION OF LEVELS: LEAN PRACTICES VERSUS TOYOTA RESULTS 1.4 MANAGEMENT ACCOUNTING CONTROL SYSTEMS BLOCK LEAN 1.5 LEAN ACCOUNTING ANSWERS THE WRONG QUESTION 1.6 ANSWERS TO THE RIGHT QUESTION—FROM SHEWHART AND DEMING TO TOYOTA 1.7 MANAGEMENT ACCOUNTING CONTROLS OR SYSTEM PRINCIPLES: PICK ONE, NOT BOTH 1.8 EPILOGUE: LEAN AND THE QUESTION OF SUSTAINABILITY 2 LIMITED PRODUCTION PRINCIPLES: RIGHT-SIZING FOR EFFECTIVE LEAN OPERATIONS AND COST MANAGEMENT (Jim Huntzinger) 2.1 LIMITED PRODUCTION VERSUS ECONOMIES OF SCALE 2.2 LEAN AND RIGHT-SIZING 2.3 RIGHT-DESIGNING FOR FLOW 2.4 ONE-PIECE FLOW 2.5 BEGINNING THE JOURNEY: EXECUTING RIGHT-DESIGN 2.6 RIGHT-DESIGNING COST MANAGEMENT 2.7 ALL PARTS AT EQUAL COST 2.8 THE JOURNEY TO THE PROMISED LAND—PERFECTION 2.9 WHAT THE CFO NEEDS TO UNDERSTAND AND COMMUNICATE DURING A LEAN TRANSFORMATION 3 LEAN STRATEGY AND ACCOUNTING: THE ROLES OF THE CEO AND CFO (Orest Fiume) 3.1 LEAN STRATEGY RESULTS 3.2 EASY TO AGREE WITH, HARD TO DO 3.3 WHAT DOES IT TAKE TO IMPLEMENT A LEAN STRATEGY? 3.4 THE ROLE OF THE CEO 3.5 LEAN AFFECTS ACCOUNTING 3.6 THE ROLE OF THE CFO Part II Performance Management 4 CREATING A NEW FRAMEWORK FOR PERFORMANCE MEASUREMENT OF LEAN SYSTEMS (Bruce Baggaley) 4.1 THE PROBLEMS WITH TRADITIONAL PERFORMANCE MEASURES 4.2 SOLUTION TO THE PROBLEMS 4.3 A STARTER SET OF LEAN PERFORMANCE MEASUREMENTS 4.4 SUGGESTIONS FOR IMPLEMENTATION 5 MOTIVATING EMPLOYEE PERFORMANCE IN LEAN ENVIRONMENTS: RESPECT, EMPOWER, SUPPORT (Frances Kennedy and Peter Brewer) 5.1 ENTERPRISE EXCELLENCE AND PEOPLE 5.2 INNOVATION AND PEOPLE 5.3 THE POWER OF RESPECT 5.4 TWO VIEWS OF PERFORMANCE MOTIVATION 5.5 EMPOWERMENT AND PERCEPTIONS 5.6 MANAGEMENT CONTROL SYSTEMS AND LEAN REGULATORY SYSTEMS 5.7 SUPPORTING LEAN PERFORMANCE MEASUREMENT 5.8 ACCOUNTING, LEAN PERFORMANCE, AND THE EMPOWERED WORKFORCE 5.9 SUPPORTING THE TRANSFORMATION TO LEAN Part III Lean Accountancy 6 ON TARGET: CUSTOMER-DRIVEN LEAN MANAGEMENT (DrCJMcNair, CMA) 7 VALUE STREAM COSTING: THE LEAN SOLUTION TO STANDARD COSTING COMPLEXITY AND WASTE (Brian Maskell and Nicholas Katko) 8 OBSTACLES TO LEAN ACCOUNTANCY (Lawrence Grasso) 9 LEAN APPLICATION IN ACCOUNTING ENVIRONMENTS (Jean Cunningham) 10 SARBANES AND LEAN—ODD COMPANIONS (Fred Garbinski) 11 THE NEED FOR A SYSTEMS APPROACH TO ENHANCE AND SUSTAIN LEAN (David SCochran, PhD) Glossary Index
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