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The Lean CFO Architect of the Lean Management Accounting System.
This book is not about debits, credits, or accounting theory. Instead, it describes how a chief financial officer (CFO) becomes a Lean CFO by leading a company in developing and deploying a Lean management system. The finance team, business executives, and Lean leaders will all benefit from its forw...
| Clasificación: | Libro Electrónico |
|---|---|
| Autor principal: | |
| Formato: | Electrónico eBook |
| Idioma: | Inglés |
| Publicado: |
Milton :
Productivity Press,
2023.
|
| Edición: | 2nd ed. |
| Temas: | |
| Acceso en línea: | Texto completo (Requiere registro previo con correo institucional) |
MARC
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|---|---|---|---|
| 001 | OR_on1356002765 | ||
| 003 | OCoLC | ||
| 005 | 20231017213018.0 | ||
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| 008 | 230107s2023 xx o ||| 0 eng d | ||
| 040 | |a EBLCP |b eng |c EBLCP |d TYFRS |d ORMDA |d OCLCF |d OCLCO | ||
| 020 | |a 9781000828221 | ||
| 020 | |a 1000828220 | ||
| 020 | |a 9781003304098 |q (electronic bk.) | ||
| 020 | |a 1003304095 |q (electronic bk.) | ||
| 020 | |a 9781000828276 |q (electronic bk. : EPUB) | ||
| 020 | |a 1000828271 |q (electronic bk. : EPUB) | ||
| 024 | 7 | |a 10.4324/9781003304098 |2 doi | |
| 035 | |a (OCoLC)1356002765 | ||
| 037 | |a 9781003304098 |b Taylor & Francis | ||
| 037 | |a 9781000828276 |b O'Reilly Media | ||
| 050 | 4 | |a HD47.3 | |
| 072 | 7 | |a BUS |x 027000 |2 bisacsh | |
| 072 | 7 | |a BUS |x 053000 |2 bisacsh | |
| 072 | 7 | |a KF |2 bicssc | |
| 082 | 0 | 4 | |a 658.1552 |2 23 |
| 049 | |a UAMI | ||
| 100 | 1 | |a Katko, Nicholas S. | |
| 245 | 1 | 4 | |a The Lean CFO |h [electronic resource] : |b Architect of the Lean Management Accounting System. |
| 250 | |a 2nd ed. | ||
| 250 | |a Second edition. | ||
| 260 | |a Milton : |b Productivity Press, |c 2023. | ||
| 300 | |a 1 online resource (195 p.) | ||
| 500 | |a Description based upon print version of record. | ||
| 505 | 0 | |a Cover -- Half Title -- Title Page -- Copyright Page -- Table of Contents -- Preface to the Second Edition -- About the Author -- 1 The Lean Management Accounting System -- 2 Leading a Lean Management Accounting Transformation -- Become the Role Model -- Integrate Lean Management Accounting Into the Lean Strategy -- Use Lean Practices as the Foundation for the Transformation -- Customer Value -- Continuous Improvement -- Use PDCA -- Focus On Thinking -- Start With Pilots -- Wrap Up: You Are the Head Coach -- 3 Lean Is the Strategy -- Introduction -- Lean Is the Strategy -- Customer Value | |
| 505 | 8 | |a A Lean Strategy Is Principle-Based -- Value Stream Organization -- Continuous Improvement = People Solving Problems -- No Standard -- Troubleshooting -- Gap From Standard -- Improving the Standard -- Lean Operating Practices -- The Economics of Lean -- Wrap Up -- Lean Is the Strategy -- 4 Lean Performance Measurements -- Lean Performance Measurement Cycles -- What to Measure -- Daily Or Cell Lean Performance Measurements -- Schedule Attainment -- Quality -- Cost -- Flow -- Safety -- Respect for People -- Weekly Or Value Stream Lean Performance Measurements -- Delivery -- Quality -- Lead Time | |
| 505 | 8 | |a Flow -- Productivity -- Cost -- Safety and Respect for People -- Monthly Or Company Lean Performance Measurements -- The Linkage Chart Process -- Develop the Linkage Chart -- Pilot the Measurements -- Review and Adjust the Measurements -- Linkage Chart Development Plan -- Wrap Up -- Lean Performance Measurements -- 5 Measuring Capacity -- Time Is Money -- The Economics of Lean -- Types of Activities -- Value Added Activities -- Non-Value Added But Necessary Activities -- Non-Value Added and Wasteful Activities -- Process Analysis and Data Collection -- Data Collection Methods | |
| 505 | 8 | |a Data Collection On Process Activities -- Data Collection On Position Activities -- Example: Measuring Capacity By Process Activities -- Example: Measuring Capacity By Position Activities -- Frequency of Measuring Capacity -- Wrap Up: Time Is Money -- 6 Value Stream Income Statements -- GAAP = GAAH! -- Purpose of Value Stream Income Statements -- Value Streams Are Profit Centers -- Value Stream Income Statement Practices -- Practice 1: Simple Format -- Practice 2: Report Actual -- Practice 3: Properly Define Variable and Fixed Costs -- Practice 4: Avoid Cost Allocations | |
| 505 | 8 | |a Designing a Value Stream Income Statement -- Sales -- Variable Costs -- Contribution Margin -- Fixed Costs -- Value Stream Operating Margin -- Shared Costs -- Value Stream Operating Profit -- Designing a Company Value Stream Income Statement -- Wrap Up -- 7 Value Stream Management -- Introduction -- Planning the Value Stream -- Strategy Deployment -- The Plan Step -- The Do Step -- The Check Step -- Catchball -- The Adjust Step -- Improving the Value Stream -- Continuous Improvement -- Planning the Improvements -- Do -- Conducting Kaizen Events | |
| 505 | 8 | |a Check and Adjust -- the Weekly Value Stream Team Meeting | |
| 520 | |a This book is not about debits, credits, or accounting theory. Instead, it describes how a chief financial officer (CFO) becomes a Lean CFO by leading a company in developing and deploying a Lean management system. The finance team, business executives, and Lean leaders will all benefit from its forward-thinking improvement approach. | ||
| 545 | 0 | |a After a tour of duty in public accounting, Nick Katko began his Lean management system career as chief financial officer of Bullard, a privately held manufacturing company in Kentucky. In the mid-1990s Bullard made a commitment to a Lean business strategy and began hiring operations people with Lean experience. Nick worked with Lean leaders to establish a comprehensive Lean performance measurement system that was used to measure and manage the entire business. As inventory was dramatically reduced, Nick realized the irrelevance of the standard costing system to the business. Nick created and introduced value stream income statements to Bullard, and all business decision making was based upon a value stream financial analysis of decisions. Eventually, labor and overhead rates were set to zero and inventory valuation was made with a simple monthly journal entry capitalizing manufacturing costs. In 2000, Nick left Bullard and started Strategic Financial Solutions, Inc., with his wife Deanna. Strategic Financial Solutions provides contract CFO and controller services as well as bookkeeping and tax services to companies in the Lexington, Kentucky area. While on Bullard's Lean journey, Nick read Making the Numbers Count by Brian Maskell. He liked the book so much he wrote Brian and told him about his own work with a Lean Management System. Nick and Brian talked regularly and, in 2002, Brian asked Nick to join BMA, Inc., as a senior consultant. As a senior consultant with BMA, Nick uses his experience to assist clients in Lean management implementation by working closely with them to resolve the real-world issues they face in implementation. These issues include removing traditional cost-based performance measurement systems in favor of Lean performance measurement systems, migrating from a traditional income statement to a value stream costing income statement, creating a transaction elimination maturity path, and working with management to create new business decision-making models based on Lean accounting practices. Nick has worked with a wide range of businesses, from multinational public companies to family-owned businesses around the world. He is the co-author of The Lean Business Management System: Lean Accounting Principles and Practices Toolkit (2007) as well as the BMA Lean Accounting Webinar Series. He is a regular presenter at the Lean Accounting Summit and the Lean Enterprise China Summit. Nick, a native of Sayreville, New Jersey, resides in Lexington, Kentucky with his wife, Deanna, and family. He holds a BS in accounting and an MBA in finance, both from the University of Kentucky, and is a certified public accountant. | |
| 590 | |a O'Reilly |b O'Reilly Online Learning: Academic/Public Library Edition | ||
| 650 | 0 | |a Cost control. | |
| 650 | 0 | |a Chief financial officers. | |
| 650 | 6 | |a Coût |x Contrôle. | |
| 650 | 6 | |a Chefs des services financiers. | |
| 650 | 7 | |a cost control. |2 aat | |
| 650 | 7 | |a BUSINESS & ECONOMICS / Finance |2 bisacsh | |
| 650 | 7 | |a BUSINESS & ECONOMICS / Quality Control |2 bisacsh | |
| 650 | 7 | |a Chief financial officers |2 fast | |
| 650 | 7 | |a Cost control |2 fast | |
| 776 | 0 | 8 | |i Print version: |a Katko, Nicholas S. |t The Lean CFO |d Milton : Productivity Press,c2023 |z 9781032302416 |
| 856 | 4 | 0 | |u https://learning.oreilly.com/library/view/~/9781000828276/?ar |z Texto completo (Requiere registro previo con correo institucional) |
| 938 | |a ProQuest Ebook Central |b EBLB |n EBL7158684 | ||
| 994 | |a 92 |b IZTAP | ||