Practical Lean Accounting: A Proven System for Measuring and Managing the Lean Enterprise

Maskell, Brian H.

ISBN 10: 1563272431 / ISBN 13: 9781563272431

Editore: Productivity Press, 2003

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Codice articolo wbs8749092521

Dati bibliografici

• Titolo: Practical Lean Accounting: A Proven System for Measuring and Managing the Lean Enterprise
• Editore: Productivity Press
• Data di pubblicazione: 2003
• Lingua: Inglese
• ISBN 10: 1563272431
• ISBN 13: 9781563272431
• Rilegatura: Brossura
• Condizione: Good
• Peso: 688 grammi

Descrizione articolo

Riassunto

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 downloadable resources 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
• Downloadable resources 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.

Contenuti

Preface Acknowledgments
Introduction
Chapter 1: Why is Lean Accounting Important?
Chapter 2: Maturity Path to Lean Accounting
Chapter 3: Cell Performance Measurement
Chapter 4: Financial Benefits of Lean Manufacturing
Chapter 5: Eliminating Financial Transactions
Chapter 6: Lean Financial Accounting
Chapter 7: Managing by Value Stream
Chapter 8: Value Stream Performance Measurements
Chapter 9: Value Stream Costing
Chapter 10: Using the Box Score
Chapter 11: Calculating Product Costs -- Features and Characteristics
Chapter 12: Eliminating More Wasteful Transactions
Chapter 13: Sales, Operational, and Financial Planning
Chapter 14: Lean Financial Accounting II
Chapter 15: The Lean Enterprise
Chapter 16: Target Costing
Chapter 17: Expanding Value Streams Outside Our Four Walls
Chapter 18: The Lean Accounting Diagnostic
Chapter 19: Performance Measurement Linkage Chart
Chapter 20: Transaction Elimination Maturity Path Table
Chapter 21: Value Stream Cost Analysis
Chatper 22: Value Stream Mapping
Index