دانلود کتاب The Lean CFO: Architect of the Lean Management Accounting System

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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 Controlling – Daily Lean Management Plan and Do – the Daily Schedule and Executing the Work Check and Adjust – the Daily Huddle Managing – Accounting’s Role in Value Stream Management Wrap Up: Value Stream Management 8 Lean Decision Making Box Score Thinking Use the PDCA Process Increasing Capacity to Meet Demand Make Or Buy Decision Pricing and Quoting Decisions Lean Cost Management Decisions Labor Cost Management Machine Cost Management Material Cost Management Material Price Wrap Up: Lean Decision Making 9 Dealing With Standard Costing: Simplifying Standard Setting Introduction Standards Are Static, Lean Is Dynamic Simplifying Material Standard Setting Reducing the Number of Bills of Material Reducing the Number of Part Line Items Improving Quantity Per Assembly Improving Material Cost Simplifying Labor and Overhead Standard Setting Impact of Lean Practices On Routers and Rates Reduce Number of Labor and Overhead Rates Simplify Run Rates Reduce Number of Work Centers Strive for One Labor and One Overhead Rate Wrap Up – Simplify Standard Setting 10 Dealing With Standard Costing: Transaction Elimination ERP and the CFO Traditional Manufacturing and ERP Lean Manufacturing and ERP Reducing Work Order Transactions Stop Reporting Actual Begin Backflushing Reduce Router Steps Decrease Number of Work Orders Reducing Material Control Transactions Reducing Receiving Inspection Transactions Reducing Inventory Adjustments and Cycle Counting Transactions Wrap Up: Transaction Elimination 11 Dealing With Standard Costing: Lean Inventory Valuation Introduction GAAP and Inventory Valuation Lean Inventory Valuation and GAAP Compliance Lean Inventory Valuation of Material Lean Inventory Valuation of Actual Production Costs Average Production Costs Historical Margin Getting Started With Lean Inventory Valuation The Benefits of Lean Inventory Valuation Wrap Up: Lean Inventory Valuation Appendix Index