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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