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recommended reading
cost assessment
Lean focuses on the value of continuous process improvement and the cost of not having it built into business models. Lean measurements are designed to expose problems rather than gauge progress.
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The New Organizational Wealth: Managing and Measuring Knowledge-Based Assets by Karl Erik Sveiby provides the conceptual framework for changing business strategies to focus on intangible assets. Using its guidelines, the reader will learn how to identify the indicators for their company's intangible assets-their company's talents and strengths, their customers' support and interest and their suppliers' reliability and ingenuity.
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Performance Measurement for World Class Manufacturing: A Model for American Companies (Corporate Leadership) by Brian Maskell makes the case that there are three primary reasons why Lean organizations need new performance measures:
- Traditional Management Accounting is no longer relevant or useful to a company moving toward a world class (Lean) manufacturing environment.
- Customers are forever requiring higher standards of quality, performance and flexibility.
- Lean management techniques used in production plants are completely different from traditional plants.
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Japanese Management Accounting by Monden and Sakurai presents cost management systems used in Lean as an integral part of business decisions. It emphasizes the critical importance of cost management in product development and operations and provides the reader with insights into the advantages of a well-developed cost management system. |
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Practical Lean Accounting: A Proven System for Measuring and Managing the Lean Enterprise by Brian H. Maskell and Bruce Baggaley. Although its title suggests that it is about accounting only, the authors deal almost as much with how to manage perceptions, progress and processes in establishing Lean operations to create a Lean enterprise. In addition, the book is designed to allow you to apply its wisdom regardless of where you are in implementing Lean manufacturing or services. |
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Real Numbers: Management Accounting in a Lean Organization by Jean E. Cunningham, Orest J. Fiume, and Emily Adams helps managers understand management accounting practices - which often produce complex financial statements - which have little to do with reality. Each of the authors is a CFO who probes management accounting systems and how simplicity and clarity can be restored to an organization's accounting system. The authors provide some solid, invaluable advice on tweaking accounting practices to get the most from facts and figures generated by accountants. |
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