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...

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Detalles Bibliográficos
Clasificación:Libro Electrónico
Autor principal: Katko, Nicholas S.
Formato: Electrónico eBook
Idioma:Inglés
Publicado: Milton : Productivity Press, 2023.
Edición:2nd ed.
Temas:
Cost control.
Chief financial officers.
Coût > Contrôle.
Chefs des services financiers.
cost control.
BUSINESS & ECONOMICS / Finance
BUSINESS & ECONOMICS / Quality Control
Chief financial officers
Cost control
Acceso en línea:Texto completo (Requiere registro previo con correo institucional)
Tabla de Contenidos:
  • 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
  • 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
  • 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
  • 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
  • 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
  • Check and Adjust
  • the Weekly Value Stream Team Meeting

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