Lean accounting: best practices for sustainable integration
Gespeichert in:
| Format: | Buch |
|---|---|
| Sprache: | English |
| Veröffentlicht: |
Hoboken, N.J.
Wiley
2007
|
| Schlagworte: | |
| Online-Zugang: | Table of contents only Contributor biographical information Publisher description Inhaltsverzeichnis |
| Beschreibung: | Includes bibliographical references and index |
| Beschreibung: | XXXIV, 309 S. Ill., graph. Darst. 24 cm |
| ISBN: | 9780470087282 0470087285 |
Internformat
MARC
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| 245 | 1 | 0 | |a Lean accounting |b best practices for sustainable integration |c ed. by Joe Stenzel |
| 264 | 1 | |a Hoboken, N.J. |b Wiley |c 2007 | |
| 300 | |a XXXIV, 309 S. |b Ill., graph. Darst. |c 24 cm | ||
| 336 | |b txt |2 rdacontent | ||
| 337 | |b n |2 rdamedia | ||
| 338 | |b nc |2 rdacarrier | ||
| 500 | |a Includes bibliographical references and index | ||
| 650 | 4 | |a Managerial accounting | |
| 650 | 4 | |a Organizational effectiveness | |
| 650 | 4 | |a Industrial efficiency | |
| 650 | 0 | 7 | |a Rechnungswesen |0 (DE-588)4048732-5 |2 gnd |9 rswk-swf |
| 689 | 0 | 0 | |a Rechnungswesen |0 (DE-588)4048732-5 |D s |
| 689 | 0 | |5 DE-604 | |
| 700 | 1 | |a Stenzel, Joe |d 1957- |e Sonstige |0 (DE-588)133539466 |4 oth | |
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| 856 | 4 | |u http://www.loc.gov/catdir/enhancements/fy0741/2006033471-b.html |3 Contributor biographical information | |
| 856 | 4 | |u http://www.loc.gov/catdir/enhancements/fy0741/2006033471-d.html |3 Publisher description | |
| 856 | 4 | 2 | |m HBZ Datenaustausch |q application/pdf |u http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=017709300&sequence=000010&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |3 Inhaltsverzeichnis |
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Datensatz im Suchindex
| _version_ | 1804139342110654464 |
|---|---|
| adam_text | Contents
Foreword xi
Introduction xvii
About the Contributing Authors xxix
Part I Lean Essentials
1 Lean Dilemma: Choose System Principles
or Management Accounting Controls—
Not Both 3
H. Thomas Johnson
1.1 LEAN CURE: SYMPTOM VERSUS ROOT CAUSE 3
1.2 BUSINESS RESULTS: MECHANISM VERSUS LIFE SYSTEM 4
1.3 CONFUSION OF LEVELS: LEAN PRACTICES VERSUS
TOYOTA RESULTS 6
1.4 MANAGEMENT ACCOUNTING CONTROL SYSTEMS
BLOCK LEAN 7
1.5 LEAN ACCOUNTING ANSWERS THE WRONG QUESTION 9
1.6 ANSWERS TO THE RIGHT QUESTION—FROM SHEWHART
AND DEMING TO TOYOTA 10
1.7 MANAGEMENT ACCOUNTING CONTROLS OR SYSTEM
PRINCIPLES: PICK ONE, NOT BOTH 12
1.8 EPILOGUE: LEAN AND THE QUESTION OF SUSTAINABILITY 13
2 Limited Production Principles:
Right-Sizing for Effective Lean
Operations and Cost Management 17
Jim Huntzinger
2.1 LIMITED PRODUCTION VERSUS ECONOMIES OF SCALE 18
2.2 LEAN AND RIGHT-SIZING 21
vi Contents
2.3 RIGHT-DESIGNING FOR FLOW 23
2.4 ONE-PIECE FLOW 25
2.5 BEGINNING THE JOURNEY: EXECUTING RIGHT-DESIGN 30
2.6 RIGHT-DESIGNING COST MANAGEMENT 33
2.7 ALL PARTS AT EQUAL COST 35
2.8 THE JOURNEY TO THE PROMISED LAND—PERFECTION 38
2.9 WHAT THE CFO NEEDS TO UNDERSTAND AND
COMMUNICATE DURING A LEAN TRANSFORMATION 39
3 Lean Strategy and Accounting:
The Roles of the CEO and CFO 43
Orest Fiume
3.1 LEAN STRATEGY RESULTS 44
3.2 EASY TO AGREE WITH, HARD TO DO 45
3.3 WHAT DOES IT TAKE TO IMPLEMENT A LEAN STRATEGY? 46
3.4 THE ROLE OF THE CEO 47
3.5 LEAN AFFECTS ACCOUNTING 55
3.6 THE ROLE OF THE CFO 57
Part II Performance Management
4 Creating a New Framework for
Performance Measurement of
Lean Systems 69
Bruce Baggaley
4.1 THE PROBLEMS WITH TRADITIONAL PERFORMANCE
MEASURES 70
4.2 SOLUTION TO THE PROBLEMS 79
4.3 A STARTER SET OF LEAN PERFORMANCE MEASUREMENTS 86
4.4 SUGGESTIONS FOR IMPLEMENTATION 91
5 Motivating Employee Performance in
Lean Environments: Respect, Empower,
Support 93
Frances Kennedy and Peter Brewer
5.1 ENTERPRISE EXCELLENCE AND PEOPLE 94
5.2 INNOVATION AND PEOPLE 96
Contents vii
5.3 THE POWER OF RESPECT 99
5.4 TWO VIEWS OF PERFORMANCE MOTIVATION 101
5.5 EMPOWERMENT AND PERCEPTIONS 103
5.6 MANAGEMENT CONTROL SYSTEMS AND LEAN
REGULATORY SYSTEMS 108
5.7 SUPPORTING LEAN PERFORMANCE MEASUREMENT 111
5.8 ACCOUNTING, LEAN PERFORMANCE, AND THE
EMPOWERED WORKFORCE 113
5.9 SUPPORTING THE TRANSFORMATION TO LEAN 116
Part III Lean Accountancy
6 On Target: Customer-Driven Lean
Management 121
Dr. C. J. McNair, CMA
6.1 THE ECONOMICS OF THE CUSTOMER 122
6.2 COST: A CUSTOMER S PERSPECTIVE 123
6.3 CUSTOMER-DRIVEN LEAN MANAGEMENT: AN EXAMPLE 125
6.4 VALUE SEGMENTATION 136
6.5 USING CUSTOMER PREFERENCES IN SEGMENTATION 141
6.6 PUTTING THE CUSTOMER PERSPECTIVE INTO ACTION 146
6.7 BUILDING THE CUSTOMER IN: A SERVICE PERSPECTIVE 149
6.8 CLM: THE PATH FORWARD 150
7 Value Stream Costing: The Lean Solution
to Standard Costing Complexity
and Waste 155
Brian Maskell and Nicholas Katko
7.1 THE PROBLEM WITH STANDARD COSTING 155
7.2 STANDARD COSTING IS ACTIVELY HARMFUL TO LEAN 157
7.3 VALUE STREAM COSTING 158
7.4 THE ADVANTAGES OF VALUE STREAM COSTING 163
7.5 CLOSING THE BOOKS 165
7.6 USING COST INFORMATION TO MANAGE THE
VALUE STREAM 166
7.7 BUSINESS DECISION MAKING USING VALUE STREAM
COSTING 168
viii Contents
7.8 VALUING INVENTORY 173
7.9 CHAPTER SUMMARY 176
8 Obstacles to Lean Accountancy 177
Lawrence Crasso
8.1 UNDERSTANDING LEAN AS A MANAGEMENT SYSTEM 180
8.2 CULTURAL COMPATIBILITY WITH LEAN MANAGEMENT 181
8.3 OBSTACLES TO ACCOUNTANTS CHANGING TO
LEAN ACCOUNTING 185
8.4 MAJOR DEVELOPMENTS IN MANAGEMENT ACCOUNTING 194
8.5 OVERCOMING THE OBSTACLES 202
9 Lean Application in Accounting
Environments 209
Jean Cunningham
9.1 GOAL AND FOCUS AREAS 210
9.2 KAIZEN EVENTS IN BRIEF 211
9.3 HOW TO GET STARTED AND NEVER END 213
9.4 WHAT TO EXPECT 234
10 Sarbanes and Lean—Odd Companions 237
Fred Garbinski
10.1 OVERVIEW OF SARBANES 238
10.2 Q1: HOW WE GOT TO WHERE WE ARE 240
10.3 Q2: WHERE CAN WE GO FROM HERE? 243
10.4 Q3: ARE THERE COMMON DENOMINATORS BETWEEN
SARBANES AND LEAN THAT CAN BE USED AS A
SPRINGBOARD FOR THE FUTURE? 246
10.5 EXAMPLES OF INTEGRATING LEAN WITH SARBANES 258
10.6 WHAT S NEEDED TO INTEGRATE LEAN WITH SARBANES 260
11 The Need for a Systems Approach to
Enhance and Sustain Lean 263
David S. Cochran, PhD
11.1 INTRODUCTION TO COLLECTIVE SYSTEM DESIGN 263
11.2 ACCOUNTING FOR LEAN COMMUNICATIONS 265
11.3 THE JOURNEY TO ACCOUNTING FOR LEAN 266
Contents ix
11.4 OBSTACLES TO SUSTAINABLE LEAN 271
11.5 THE ESSENTIALS OF SYSTEMS DESIGN WHEN
ACCOUNTING FOR LEAN 295
Glossary 299
Index 305
|
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| id | DE-604.BV035654780 |
| illustrated | Illustrated |
| indexdate | 2024-07-09T21:42:33Z |
| institution | BVB |
| isbn | 9780470087282 0470087285 |
| language | English |
| lccn | 2006033471 |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-017709300 |
| oclc_num | 72354474 |
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| owner | DE-384 DE-1102 |
| owner_facet | DE-384 DE-1102 |
| physical | XXXIV, 309 S. Ill., graph. Darst. 24 cm |
| publishDate | 2007 |
| publishDateSearch | 2007 |
| publishDateSort | 2007 |
| publisher | Wiley |
| record_format | marc |
| spelling | Lean accounting best practices for sustainable integration ed. by Joe Stenzel Hoboken, N.J. Wiley 2007 XXXIV, 309 S. Ill., graph. Darst. 24 cm txt rdacontent n rdamedia nc rdacarrier Includes bibliographical references and index Managerial accounting Organizational effectiveness Industrial efficiency Rechnungswesen (DE-588)4048732-5 gnd rswk-swf Rechnungswesen (DE-588)4048732-5 s DE-604 Stenzel, Joe 1957- Sonstige (DE-588)133539466 oth http://www.loc.gov/catdir/toc/ecip072/2006033471.html Table of contents only http://www.loc.gov/catdir/enhancements/fy0741/2006033471-b.html Contributor biographical information http://www.loc.gov/catdir/enhancements/fy0741/2006033471-d.html Publisher description HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=017709300&sequence=000010&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Lean accounting best practices for sustainable integration Managerial accounting Organizational effectiveness Industrial efficiency Rechnungswesen (DE-588)4048732-5 gnd |
| subject_GND | (DE-588)4048732-5 |
| title | Lean accounting best practices for sustainable integration |
| title_auth | Lean accounting best practices for sustainable integration |
| title_exact_search | Lean accounting best practices for sustainable integration |
| title_full | Lean accounting best practices for sustainable integration ed. by Joe Stenzel |
| title_fullStr | Lean accounting best practices for sustainable integration ed. by Joe Stenzel |
| title_full_unstemmed | Lean accounting best practices for sustainable integration ed. by Joe Stenzel |
| title_short | Lean accounting |
| title_sort | lean accounting best practices for sustainable integration |
| title_sub | best practices for sustainable integration |
| topic | Managerial accounting Organizational effectiveness Industrial efficiency Rechnungswesen (DE-588)4048732-5 gnd |
| topic_facet | Managerial accounting Organizational effectiveness Industrial efficiency Rechnungswesen |
| url | http://www.loc.gov/catdir/toc/ecip072/2006033471.html http://www.loc.gov/catdir/enhancements/fy0741/2006033471-b.html http://www.loc.gov/catdir/enhancements/fy0741/2006033471-d.html http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=017709300&sequence=000010&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
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