Shaping Up Your Accounting Function: Trimming the Fat and Going Lean

• Chapter 1 - What Is Lean?
  • Learning Objectives
  • Introduction
  • What Is Lean?
  • Toyota's "True North"
    • Human Development
    • Quality
    • Cycle Time
    • Productivity/Cost
  • Principles of Lean Thinking
    • Value
    • Value Stream
    • Flow
    • Pull
    • Perfection
    • People
  • Why Is Lean Important?
    • Seven Wastes Plus One
  • Traditional vs. Lean
    • Example
  • Basic Lean Elements
  • Who Is My Customer?
  • Common Misconceptions about Lean
  • Lean in Job Shops
  • Lean in Non-Manufacturing Settings
• Chapter 2 - Value Stream: A New Way of Looking at Processes
  • Learning Objectives
  • Introduction
  • The Basics of Value Stream Mapping
    • What Is "Value?"
    • What Is Value Stream Mapping?
    • Why Value Stream Mapping Exists
    • Select a Product or Service Family
    • Value Stream Process
  • The Current-State Map
    • Drawing the Current-State Map
    • Designing a Lean Value Stream
    • Drawing the Future-State Map
  • Appendix 2A - Value Stream Mapping Symbols
• Chapter 3 - Managing Lean Operations: Financial Accounting
  • Learning Objectives
  • Introduction
  • Internal Accounting Controls
    • Underlying Reasons for Internal Accounting Controls
  • Accounts Payable
    • Objectives
  • Typical A/P Flow
  • Lean Questions for A/P
    • Who Is Your Customer?
    • How Can You Reduce Total Invoice Process Time?
    • Which Steps Add Value?
  • Getting A/P Ready for Lean
    • Sort
    • Straighten
    • Scrub/Shine
    • Standardize
    • Sustain
  • Quality in A/P
    • Fishbone Diagrams
    • Statistical Analysis
    • Pareto Charts
  • Empowered Team
  • Visual Management
  • Radical "Lean" A/P
    • Pay Supplier Based on Our Company's Use
    • Eliminate All Internal Accounting Steps
  • Accounts Receivable Objectives
    • Maximize Incoming Cash Flow
  • Typical A/R Flow
  • Lean Questions for A/R
    • Who Is Your Customer?
    • Which Steps Add Value?
  • Radical Lean A/R
    • Eliminate All Internal Accounting Steps
• Chapter 4 - Managing Lean Operations: Operational Accounting
  • Learning Objectives
  • Introduction
  • Current Operational Management
    • Traditional Environment
  • Lean Measurements and Controls
    • Strategic Measures
    • Value Stream Measures
    • Cell/Process Measures
    • Tracking Performance
  • Radical Lean Operational Accounting
    • Flow
    • Cellular Manufacturing
    • Management Tasks
    • Work Force Skills
    • Production Linearity
    • Linkage Across Supply Chain
    • Batch vs. Flow
    • Accounting Implications
    • IT Implications
• Chapter 5 - Managing Lean Operations: Costing
  • Learning Objectives
  • Introduction
  • Costing for Lean Operations
    • Cost Management vs. Cost Accounting
  • Traditional Environment
  • Target Costing
  • Value Stream Costing
    • Defining Value Streams
    • Value Stream Cost Information
  • Activity-Based Costing
  • Theory of Constraints
    • Underlying Theory
    • TOC Approach
    • TOC Accounting
    • Other TOC Considerations
• Chapter 6 - Where Does Lean Apply?
  • Learning Objectives
  • Introduction
  • Essential Elements of Lean
    • What Are the Essential Elements of Lean?
  • Applying Lean Principles in a Non-Shop-Floor Setting of a Manufacturer
    • Customer Service Example
  • Applying Lean Principles in a Non-Manufacturing Setting
    • Hospital
    • Financial Services
    • Professional Services Firm
    • Retail
    • Government
• Chapter 7 - Making Management Decisions in a Lean Environment
  • Learning Objectives
  • Introduction
  • Strategic Decision-Making
    • Adding or Deleting a Product or Product Line
    • New Product Pricing
    • Setting Overhead Rates
    • Accepting New Business
    • Determining Customer Profitability
    • Analyzing Make/Buy Alternatives
  • Tactical Decision-Making
    • How Much Inventory Do We Need?
    • How Do We Value Inventory?
    • Identifying Waste
    • Measuring a Person's Performance
    • Reducing the Supplier Base
  • Sustainability
• Chapter 8 - Successfully Implementing Lean
  • Learning Objectives
  • Introduction
  • An Action Plan for Implementing Lean
  • Create a Vision; Communicate It
  • Organize the Team
    • Steering Committee
    • Implementation Team
    • Team Leader
  • Plan; Communicate the Plan
  • Educate and Train the Initial Group
    • Education
    • Training
  • Run a "Conference Room Pilot"
  • Implement the 1st Area Successfully
  • Implement 2nd and Subsequent Areas
  • Improve Continuously
  • Obstacles to Lean
    • Culture
    • Ego
    • Fear of Change
    • Lack of Specific Lean Skills and Knowledge
    • Internal Systems
  • Change or Die?
  • Changes vs. Transitions
  • Transitions - Three Stages
    • Ending
    • Neutral Zone
    • New Beginning
• Chapter 9 - Ethics Focus: Business and Industry
  • Ethics Overview
  • Recent Developments
  • Key Ethical Dilemmas
  • Addressing Ethical Dilemmas
  • Available Resources
• Chapter 10 - Latest Developments

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