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Lean Accounting Link

The widespread introduction of lean manufacturing in recent years has raised challenges in every area within manufacturing companies. It has become clear that the accounting, control, and measurement systems must change for companies seriously implementing lean thinking. As with lean manufacturing, these changes affect many aspects of the company’s processes and represent a profound change in the way the company approaches the management and control of the business.

It is not possible, in the longer term, to sustain lean manufacturing and lean thinking without making significant changes to the organization’s accounting, control, and measurement methods. These methods represent an important part of the company’s culture and, as that culture changes with the introduction of lean thinking and lean manufacturing, it is important to change the company’s financial control and tracking.

There are a number of aspects of Lean Accounting ranging from the obvious need to significantly eliminate waste in the financial processes through to the conceptual changes associated with Lean Management Accounting, Target Costing, and Value Stream Cost Management. The changes required have a positive and a negative element. The company must remove the aspects of the accounting, control, and measurement systems that are harmful to a lean approach. The company must then introduce new methods and approaches that support and enhance lean manufacturing and lean thinking over the long term.  

Our lean accounting workshops and kaizens are designed primarily for in-house presentation. They are most effective when the audience represents a cross section of finance people, operations people, lean specialists, and other support people. Because undertaking a lean accounting transformation will affect all these areas, we find this leads to a better understanding the issues associated with lean accounting and lean performance measurement, and to developing realistic implementation plans going forward.

TOPIC CONTENT KAIZENS TRAINING
Lean Accounting Overview
This short, fast-paced class presents the primary methods of Lean Accounting and why they are important to companies introducing lean manufacturing. The class is designed for a cross-functional audience of senior managers, operations managers, accountants & controllers, lean specialists, and support people like purchasing, IT, etc...
  1 day
Lean Accounting for Lean Manufacturing
Companies making the transition to becoming a lean enterprise soon discover that their traditional accounting methods become a roadblock. This workshop shows how Lean Accounting solves these problems using an integrated, lean-focused set of simplified accounting, control, and measurement tools.
  2 day
Practical Lean Accounting
The outcome of this workshop is an implementation plan for making Lean Accounting a reality in your organization. During the workshop you will learn (using hands-on examples & exercises) the practical application of Lean Accounting methods and how to implement them. Designed for a cross-function team, this workshop provides the ideal starting-point for companies embarking on the implementation of Lean Accounting.
  3 day
Lean Accounting Assessment
The purpose of this assessment is to develop a transition plan for Lean Accounting at your company. The assessments begins with a short recap of lean accounting concepts and methods followed by team activities - lead by senior BMA consultants - to develop a program of kaizen events and workshops for making Lean Accounting a reality in your plant or company.
3 days
Lean Accounting
Check-Up
Designed for companies that have already started the Lean Accounting journey. BMA makes house-calls!! A senior BMA consultant will come to your plant or office, make a realistic assessment of the company’s Lean Accounting progress, and help to develop a plan to take your company to the next level. This annual check-up will resolve problems, take stock of your accomplishments, re-energize your team, and identify new opportunities.
2 days
Lean Performance Measurements
Develop and implement integrated metrics for production cells, value streams, office processes, and the whole plant or division. Learn the “starter set” of lean measurements widely used by lean companies. Use these measurements to drive continuous improvement at every level of your organization.
4 days
1 day
Solving the Standard Costing Problem
Implement value stream costing to eliminate the waste associated with standard costing, provide financial reports people can understand, make better decisions from more accurate data, and drive lean improvement. Develop “plain English” statements and value stream Box Scores.
4 days
1 day
Transaction Elimination
Identify the wasteful transactions in your processes. Develop a “maturity path” for the elimination of these transactions while maintaining excellent financial and operational control. Develop a maturity path for transforming your current accounting controls to lean accounting controls. Simplify your processes; production control, purchasing, receiving, & payables, inventory tracking, invoicing and receivables, and administrative processes.
3 days
 
Financial Impact of Lean Improvement
Working from value stream maps, develop a clear understanding of the true impact of the lean improvements in your processes. Develop a realistic plan to make money from lean. Develop a clear and simple presentation of the savings and the strategy for financial success.
3 days
1 day
Lean in Financial and Administrative Processes
Apply the same powerful lean principles to your accounting and administrative processes. A step-by-step standard approach to eliminating waste using lean methods applied to the office. Build Sarbanes Oxley requirements into your standardized work and visual work instructions.
3 days
1 day
Executive Briefing on Lean Accounting
This briefing is designed to give senior managers an understanding of why Lean Accounting is important, an overview of the primary methods of Lean Accounting, and what they must do as leaders to ensure the success of Lean Accounting.
  1 day
Target Costing
Using the 12-step Target Costing process, develop a clear understanding of the value created for the customer by your products and services. Identify the drives of value and the drivers of costs. Learn how to increase customer value. Bring you company’s costs into line with the customer’s need for value and the company’s need for growth and financial return.
Three
3-day
Kaizens
1 day
Sales, Operations, and Financial Planning
Lean organizations are very well planned. The monthly SOFP process is the key to developing short and long term operating plans, and integrating the company’s sales, marketing, product development, production, and distribution processes to maximize customer value and profitability. SOFP provides a single company “game plan” that everyone is bought into, and timely rolling budgets
4 days
2 days
Value Stream Organization
Many organizations do not have a clear picture of their value streams and how they should be organized. The purpose of this kaizen is to provide a clear approach to defining your value streams and addressing the issues of what kind of organization best meets your company’s lean objectives. Over the three days your team will define the operational flows within the company, determine the value stream teams required to support the lean enterprise, determine the most appropriate organizational structure, and develop a practical action plan for introducing these value streams. The process is equally applicable to sales & marketing processes, new product development processes, as well as manufacturing processes.
3 days
 
Value Stream Management
This practical workshop is designed to show new value stream managers how to manage, control, and improve their value stream. There are many classes teaching the tools of lean manufacturing, but few that show how these tools fit together into a cohesive management structure for a sustained growth, increased value, waste elimination, and financial success. The workshop includes the three levels of continuous improvement, controlling the value stream, planning the value stream, and managing a value stream team. The workshop provides clear and practical methods that can be immediately implemented.
3 days
1 day


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