Lean accounting pest practices for sustainable integration

... DESIGN 263 11 .2 ACCOUNTING FOR LEAN COMMUNICATIONS 265 11 .3 THE JOURNEY TO ACCOUNTING FOR LEAN 266 ch00_4772.qxd 2/2/07 3:35 PM Page ix Contents ix 11 .4 OBSTACLES TO SUSTAINABLE LEAN 2 71 11. 5 THE ... WORKFORCE 11 3 5.9 SUPPORTING THE TRANSFORMATION TO LEAN Part III 10 1 5.5 EMPOWERMENT AND PERCEPTIONS 11 6 Lean Accountancy ON TARGET: CUSTOMER-DRIVEN LEAN MANA...

Ngày tải lên: 06/08/2014, 10:20

... ch01_47 72. qxd 2/ 2/07 3:38 PM Page PART I LEAN ESSENTIALS ch01_47 72. qxd 2/ 2/07 3:38 PM Page ch01_47 72. qxd 2/ 2/07 3:38 PM Page LEAN DILEMMA: CHOOSE SYSTEM PRINCIPLES OR MANAGEMENT ACCOUNTING ... as possible ch 02_ 47 72. qxd 2/ 2/07 22 3:37 PM Page 22 Lean Accounting Finished Parts Raw Material WIP WIP WIP WI WIP Finished Parts WIP WIP WIP WIP Raw Material EXHIBIT 2....

Ngày tải lên: 06/08/2014, 10:20

... non-value-added time Eliminating that time drives the lean transformation forward even faster ch 03_ 4772.qxd 60 2/2/07 3: 38 PM Page 60 Lean Accounting (e) Provide Information that Non-accountants Can Use Most ... demand Similarly, the lean enterprise has fewer sunk costs if market ch02_4772.qxd 38 2/2/07 3: 37 PM Page 38 Lean Accounting demand fails to reach the estimated p...

Ngày tải lên: 06/08/2014, 10:20

... effectiveness ch 04_ 4772.qxd 2/2/07 3:39 PM Page 86 86 Lean Accounting 4. 3 A STARTER SET OF LEAN PERFORMANCE MEASUREMENTS Organizations can design a set of lean performance measures derived from lean principles ... making the Historical Predictive Lean Causal Resultant EXHIBIT 4. 2 Traditional Lean Monitors Causal and Predictive Factors ch 04_ 4772.qxd 74 2/2/07 3:39 PM Pa...

Ngày tải lên: 06/08/2014, 10:20

... 5, 180, 351 1,383, 351 7,041, 154 600, 453 18,269 55 2,422 22,1 85 5,962 % Direct Cadet Benefit $ 52 , 657 , 653 $ 44,691, 653 108,261 22,026 214,176 28 ,51 5 303,269 834,703 71 ,50 8 45, 634 646,221 188,788 $ 3,707,617 ... 75% 5% 5% 5% 5% 2% 5% 1% 5% 20% 30% 5% 15% 5% 1% 1% % of Their Time Spent on Activity Please identify key activities performed by this department, the number o...

Ngày tải lên: 06/08/2014, 10:20

... 98.5% 43% 10.94 $114 .62 8.0 19-Feb $325,481 $111,172 $99, 463 $231,848 $114,8 46 35.29$ 21% 41% 38% 32.19 97 .6% 47% 9.33 $112 .66 8.0 26- Feb $3 26, 240 $111,431 $98,194 $221, 163 $1 16, 615 35.75% 21% 41% ... % $ 2, 565 .00 $ 1,539.00 $ 513.00 $ 513.00 $ 513.00 $ 4 ,61 7.00 $ 30, 166 .14 $ 10,055.38 $ 15,083.07 $ 5,027 .69 $ 10,055.38 $ 30, 166 .14 $ 15,183.21 $ 5, 061 .07 $ 7,591 .60 $ 2...

Ngày tải lên: 06/08/2014, 10:20

... Still, accounting can plant the seeds for a lean transformation by gathering and reporting on operational metrics that support lean management For ch08_ 477 2.qxd 206 2/2/ 07 3:42 PM Page 206 Lean Accounting ... lean transformation? Can accounting drive a lean transformation? Accounting need not trail in the lean transformation, but it would be very difficult to lead...

Ngày tải lên: 06/08/2014, 10:20

... 200 405 1 485 20 600 165 400 300 Month 1 485 20 600 165 400 300 Month 616 2460 30 700 180 1200 350 Month 2460 30 700 180 1200 350 Month 553 2145 25 80 0 120 80 0 400 Month 2145 25 80 0 120 80 0 400 Month ... are expected ch09_4772.qxd 2 28 2/2/07 3:42 PM Page 2 28 Lean Accounting (i) A Personal Experience Attacking Accounting Waste It’s much more productive to not change informat...

Ngày tải lên: 06/08/2014, 10:20

... appropriate to use the phrase Accounting for Lean or Accounting for the System Design,” rather than Lean Accounting. ” System design defines the purpose (functional requirements) for any manufacturing ... system design 11.3 THE JOURNEY TO ACCOUNTING FOR LEAN In Henry Ford’s Highland Park factory circa 191 0, ninety-nine percent of the vehicles were presold and paid for Ford...

Ngày tải lên: 06/08/2014, 10:20

... with lean, 181–185 continuous improvement and lean, 70 defined, 46 lean and, 46–47 management accounting transforming culture, 113–118, 215 obstacles to lean transformation, 185 Customer-driven lean ... to lean transformation, 185–194 participation in Kaizen events, 204 relationship with lean, 178 role in lean transformation, 113–118 supporting lean measures, 223 tools used i...

Ngày tải lên: 06/08/2014, 10:20

... Introduction Monitoring, Verification, and Accounting of CO2 Stored in Deep Geologic Formations 1.0 Introduction Atmospheric levels of CO2 have risen significantly from preindustrial levels of 280 parts ... developers, and national and state policymakers to increase awareness of existing and developing monitoring, verification, and accounting (MVA) tech...

Ngày tải lên: 18/02/2014, 01:20

... the day was “Do you have a Web site? ” A well-designed Web site was a new and exciting marketing medium that businesses and users alike saw as a novel, nice-to-have tool Fast-forward a decade and ... [ Best Practices for Developing a Web Site ] Web Site Anatomy 101 hen people hear Web site they immediately think of its design, the flash and the wow-factor...

Ngày tải lên: 20/08/2012, 11:43

... of climate change; The impact of climate change and variability on agriculture, forestry and food security inVietnam and strategies to be adapted on agriculture; Preparation the Vietnam- National ... investigated in future IMPACT OF CLIMATE CHANGE AND VARIABILITY ON AGRICULTURE In order to study impacts of climate change and variability or extre...

Ngày tải lên: 23/09/2012, 15:10

Ngày tải lên: 02/10/2012, 12:12