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Lean Cost Management: Accounting for Lean by Establishing Flow, by James R. Huntzinger
Download PDF Lean Cost Management: Accounting for Lean by Establishing Flow, by James R. Huntzinger
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Huntzinger has marshaled little-known historical evidence to show how accounting figures came to be a very misleading way to manage a manufacturing company. He proposes abolishing meaningless figures too abstract from reality. Where cost figures are needed, derive them from simple parameter and process-based cost models that correspond with physical reality. This change in thinking opens an escape hatch from the traps that prevent companies from addressing their 21st century challenges.
--Robert W. Doc Hall, Professor Emeritus, Indiana University
Editor-in-Chief, Target, Association for Manufacturing Excellence
It is clear that Mr. Huntzinger has really studied and understood the deep history of lean, bringing an excellent perspective relevant to today s lean discussions. I found his relation of lean to accounting very meaningful and accurate.
--Glenn Uminger, General Manager, Production Control and Logistics, Toyota Motor Manufacturing North America, Inc.
Obtaining and developing useful accounting information is required of any manufacturer to disclose information for both internal and external purposes. However, today s accounting systems are inadequate to provide the informational support required to meet these objectives. This book is focused specifically on accounting information for internal purposes and reveals the failure of traditional cost and managerial accounting methods using both a current and historical context.
Lean Cost Management demonstrates the importance of the relationship between the physical lean enterprise and accounting for continued success. It offers a combination of principles, philosophies, and technical attributes for a transition to a lean enterprise and the role cost management plays in this new enterprise. It is a must read for accountants, engineers, and operational, business, and engineering managers.
Key Features:
-Reveals the fail
- Sales Rank: #2181736 in Books
- Brand: Brand: J. Ross Publishing
- Published on: 2007-05-22
- Original language: English
- Number of items: 1
- Dimensions: 9.06" h x .94" w x 6.60" l, 1.27 pounds
- Binding: Hardcover
- 352 pages
- Used Book in Good Condition
Review
Lean Cost Management is a new accounting methodology. Huntzinger's 'managing by means' and his study of Alexander Church's theory of resource factoring brings accounting into the value-added loop of lean management. --Jim Warren, President, Sunset Manufacturing Company
About the Author
Jim Huntzinger has more than 19 years experience developing Lean enterprises and recently accepted a position with Flexware Innovation to spearhead the company's continuous improvement consulting group. He has broad experience in Lean implementation within machining, assembly, and fabrication for a wide range of companies and products. James graduated from Purdue University with a B.S. in Mechanical Engineering Technology and received a M.S. in Engineering Management from the Milwaukee School of Engineering.
Most helpful customer reviews
5 of 5 people found the following review helpful.
Lean accounting from history to application
By Kevin Meyer
Jim Huntzinger has been one of the prime movers of the lean accounting movement and is the founder of the Lean Accounting Summit. In this book he provides the historical context for lean accounting, explains the reasons why many lean transformations fail when confronted with traditional accounting methods, and then provides a clear roadmap to implementing lean accounting. The book is well-organized, easy to read, and designed for both the accounting and non-accounting professional. Highly recommended.
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