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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 organisation’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 |
KAIZEN |
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 days |
| 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 days |
| 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 |
2 days |
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