Lean Cost Management: Accounting For Lean By Establishing Flow | by James R. Huntzinger | ISBN: 9781932159516. Financial Management Books. Designing For the Lean Enterprise. COST AND MANAGERIAL ACCOUNTING. INVENTORY REDUCTION TECHNIQUES. How to Transform To Lean Cost Management

February 4, 2010 by kutenk
Filed under: Business Books 

Lean Cost Management: Accounting For Lean By Establishing Flow

by James R. Huntzinger
ISBN:9781932159516

Including a working model of a production factors spreadsheet for tracking value stream costs, this book offers a combination of principles, philosophies, and technical attributes for a transition to a Lean enterprise and the role of cost management.

Get this Book by clicking below:

Get Book Now

Lean Cost Management—Accounting For Lean By Establishing Flow









Foreword – The Means Are the Ends in the Making
Preface
Introduction
Chapter 1 – Accounting: Where We Are and Where We Must Go
OVERVIEW
OVERLY COMPLICATED SYSTEMS
TOO LITTLE TOO LATE
WHY A DIFFERENT ACCOUNTING PRACTICE IS NEEDED
THE NEW SYSTEM MUST REFLECT PHYSICAL OPERATIONS

Chapter 2 – Why Traditional Accounting Methods Fail
OVERVIEW
THE ROOTS OF COST AND MANAGERIAL ACCOUNTING
RELEVANCE LOST: WHY COST ACCOUNTING FAILED INDUSTRY
THE EVIL OF OVERHEAD
RELEVANCE REGAINED: REFLECT THE NEEDS OF THE FACTORY FLOOR
THE TRUTH ABOUT GAAP
HOW COST-MANAGERIAL ACCOUNTING FAILS THOSE IT SHOULD SERVE
WHY FINANCIAL ACCOUNTING BECAME COST-MANAGERIAL ACCOUNTING
FROM COST ACCOUNTING TO COST MANAGEMENT
FROM COST MANAGEMENT TO FLOW MANUFACTURING
FLOW VERSUS ECONOMIES OF SCALE

Chapter 3 – Toyota’s Success: Profit Beyond Measure
Chapter 4 – Execution
OVERVIEW
MANAGEMENT BY MEANS VERSUS MANAGEMENT BY RESULTS
ACCOUNTING AND EXECUTION
ACCOUNTING AND EXECUTION AND FAILURE

Chapter 5 – Alexander Hamilton Church: His Cost-Management System
OVERVIEW
A MAN AHEAD OF HIS TIME
CHURCH AND MBM
CHURCH AND LEAN PRODUCTION
CHURCH AND SCIENTIFIC MANAGEMENT
CHURCH’S PREMISE: ACCURATE COSTS
CHURCH AND THE EVIL OF OVERHEAD
CHURCH, OVERHEAD, AND PRODUCT COSTING
CHURCH’S PRODUCTION FACTORS: DIRECT COSTS64
CHURCH AND CELLULAR MANUFACTURING
CHURCH AND THE PURPOSE OF COST INFORMATION





Chapter 6 – The Focus Factory
FOCUS FACTORY ATTRIBUTES
COST INFORMATION IN THE VALUE STREAM
IS PRODUCT COST THE COST OF A PRODUCT?
WHY COST INFORMATION IS NEEDED
COST SYSTEMS AND THEIR FUNCTIONS
THE FOCUS ON PRODUCT COST: YESTERDAY TO TODAY
PRODUCT COSTS: REFLECTING REALITY
PRODUCT COSTS: DIRECT COSTS
DIRECT COSTING IN JAPAN

Chapter 7 – Church and Excess Capacity
Chapter 8 – The Physical Operation
OVERVIEW
THE THREE FACTORS OF THE LEAN COST-MANAGEMENT SYSTEM
THE PHYSICAL OPERATION IS COST MANAGEMENT
FIRST FLOW, THEN PULL
TAKT TIME
STANDARD OPERATIONS
CELLULAR MANUFACTURING
PULL SYSTEMS
FLOW, PULL, AND COST




Chapter 9 – Lean Measurements: Measuring the Business
OVERVIEW
WHAT TO MEASURE
PRODUCTIVITY
THROUGHPUT TIME
EQUIPMENT UPTIME
QUALITY
KAIZEN: CONTINUOUS IMPROVEMENT FOR THE BETTER
INVENTORY REDUCTION: WORK IN PROCESS (WIP)
STANDARD OPERATIONS
CAPACITY
THE FIVE S’S
THE NEW LEAN MEASUREMENT OPERATION
CAUTION! IF YOU WANT SOMETHING DONE, MEASURE IT

Chapter 10 – Designing For the Lean Enterprise: Right Designing
OVERVIEW
LEAN ENGINEERING
PRODUCT DESIGN IS PROCESS DESIGN
MANUFACTURING ENGINEERING AND DESIGNING THE LEAN OPERATION
LEAN ENGINEERING HORSEPOWER
MATERIAL AND INFORMATION FLOW
WORK IN PROCESS
RIGHT DESIGN AND IMPROVE
RIGHT DESIGNING
ARE COMPANIES RIGHT DESIGNING?

Chapter 11 – Lean Implementation Creates Lean Cost Management
LEAN COST MANAGEMENT AND THE FLOW CELL
COST COMPARISONS
KAIZEN BY ACCOUNTING
COSTING: KAIZEN AND TARGET
COST MANAGEMENT AND STRATEGY



Chapter 12 – Teamwork
A TEAM TO RULE ALL
TEAMS AND THE SUPERVISOR AT TOYOTA
LEARNING TO SEE THE TEAM
TEAMS AND CELL DESIGN
TEAMS AND DAILY OPERATIONS
TEAMWORK IN THE LEAN ENTERPRISE
BACK TO CHURCH
TEAMWORK: BY DESIGN, NOT BY BLISS

Chapter 13 – System Evolution
OVERVIEW
THE SHOP-FLOOR FEEDBACK LOOP
THE ENGINEERING FEEDBACK LOOP
THE CUSTOMER FEEDBACK LOOP
CUSTOMER FOCUS

Chapter 14 – Transactions and Lean
COASE’S THEOREM
COASE’S THEOREM AT WORK IN TODAY’S OPERATIONS
COASE AND INDUSTRIAL HISTORY
LEAN ACHIEVES COASE’S THEORY



Chapter 15 – Lean: Like a Gear Train
Chapter 16 – Where Is ABC?
OVERVIEW
THE DISADVANTAGES AND FAILURES OF ABC
JAPANESE MANUFACTURING AND ABC
ABC VERSUS FLOW

Chapter 17 – Production Factors: Church’s Method Applied
OVERVIEW
VALUE-STREAM ALIGNMENT
ACCURACY AND PRECISION
THE COST-MANAGEMENT SPREADSHEET
THE PRODUCTION FACTORS SPREADSHEET

Chapter 18 – A Summary of Thought: Lean Cost Management
OVERVIEW
HISTORY
ALEXANDER HAMILTON CHURCH
THE THREE FACTORS
THINKING
A SMALL BUT IMPORTANT CONTRIBUTOR: THE SPREADSHEET13
IN THE END

Chapter 19 – How to Transform To Lean Cost Management
OVERVIEW
LESSONS LEARNED
SUMMARY OF THE LESSONS
WHAT ARE THE MEANS?
SUMMARY OF THE PRIMARY MEANS
SECONDARY MEANS
SUMMARY

Chapter 20 – Conclusion
Glossary
Bibliography

For 1000+ more Business Books & Cost Management Books, click below:

Business & Management Books
Computer Books
Science & Engineering Books

  • Share/Bookmark

Related posts:

  1. Profitable Buying Strategies: How to Cut Procurement Costs and Buy Your Way to Higher Profits | by Mike Buchanan | ISBN: 9780749452384. 7 Changes That Deliver Cost Reduction. Effective Cost Reduction Techniques. COST CONTAINMENT Strategies. COST AVOIDANCE Methods. E-PROCUREMENT ENABLER. Contract Law
  2. SAP ERP Financials and FICO Handbook | by S. N. Padhi | 2010 | ISBN: 9780763780807. Enterprise Resource Planning Books. COST CENTER ACCOUNTING (CO-CCA). G/L ACCOUNTING (FI-G/L). PROFIT CENTER ACCOUNTING (PCA). PRODUCT COSTING (CO-PC). ASSET ACCOUNTING (AA). INTERNAL ORDER (CO-IO)
  3. How to Implement Lean Manufacturing | by Lonnie Wilson | 2010 | ISBN: 9780071625074. Toyota Production System. Make-to-Order Production Systems. Inventory Management Systems. Implementing Lean Strategies on the Production Line. Hoshin–Kanri Planning. Kanban Calculations.
  4. The Financial Management of Hospitals and Healthcare Organizations, Fourth Edition | by Michael Nowicki | ISBN: 9781567932775. Medicare and Medicaid. How to Set Charges in Healthcare. How to Manage Accounts Receivable. Materials and Inventory Management. Financial Analysis and Management Reporting
  5. Supply Chain Management Books. End-to-End Lean Management: A Guide to Complete Supply Chain Improvement | by Robert J. Trent | ISBN: 9781932159929. Tools and Approaches for Continuous Lean Improvement. CREATING A LEAN SUPPLY NETWORK. WAYS TO ACHIEVE LEAN DISTRIBUTION.
  6. Manager’s Guide to Operations Management | by John Kamauff | 2010 | ISBN: 9780071627993. How to Improve Production Processes. Product Design and Process Development. Six Sigma for Quality Improvement. Lean Production, Lean Thinking, Lean Principles. Sourcing, Procurement, Logistics, and Outsourcing.
  7. Wiley CPA Examination Review: Outlines and Study Guides 2009-2010, 36th Edition, Volume 1 | by Patrick R. Delaney and O. Ray Whittington | 2009 | ISBN: 9780470453353. Accounting Books. Financial Accounting and Reporting. Accounting Professional Responsibilities.
  8. Business Planning and Control: Integrating Accounting, Strategy and People | by Bruce Bowhill | ISBN:9780470061770. Strategic Management Accounting. Accounting Controls. Prudent Capital Investment Decisions. Improving Internal Business Processes for Competitive Advantage.
  9. Risk Management in Finance: Six Sigma and Other Next Generation Techniques | by Anthony Tarantino and Deborah Cernauskas | 2009 | ISBN: 9780470413463. Total Quality Management Using Lean Six Sigma. Operational Risk Management Framework. OFF-BALANCE-SHEET RISKS. FINANCIAL LIABILITIES AND EQUITY RISKS.
  10. Just-in-Time Accounting: How to Decrease Costs and Increase Efficiency, Third Edition | by Steven M. Bragg | 2009 | ISBN:9780470403723. Accounting Books. Accounting Best Practices.
  11. How to Read a Financial Report: Wringing Vital Signs Out of the Numbers, Seventh Edition | by John A. Tracy | 2009 | ISBN: 9780470405307. Certified Public Accountants Guide. Fraudulent Financial Reporting. Key Accounting Issues. Financial Statement Analysis
  12. Quantitative Methods for Business: The A to Z of QM | by John Buglear | ISBN: 9780750658980. Financial Management Books. Statistical and Accounting Tables. EXCEL, MINITAB and SPSS. Correlation and Regression Analysis. Discrete Probability Distributions and Simulation
  13. Finance: Financial Markets, Business Finance, and Asset Management | by Frank J. Fabozzi and Pamela Peterson Drake | 2009 | ISBN: 9780470407356. Financial Management Books. Investment Management Books. Financial Ratio Analysis. Financial Strategy. Financial Planning.
  14. Lean Six Sigma Secrets for the CIO | by William Bentley and Peter T. Davis | 2010 | ISBN: 9781439803790. Lean Six Sigma Business Case. ISO 9000. Total Quality Management. IT Governance Guidance. Lean Six Sigma Projects. IT Improvement Projects. Improving Personal Productivity
  15. Lean Production. Lean Manufacturing. Lean Consumption. Understanding Toyota Production System.
  16. Project Scheduling and Cost Control: Planning, Monitoring and Controlling the Baseline | by James C. Taylor | ISBN: 9781932159110. Project Managemet Books. Project Tools and Templates. TECHNIQUES FOR COMPRESSING THE SCHEDULE AND LEVELING RESOURCES. PROJECT RESOURCE PLANNING
  17. Understanding Healthcare Financial Management, Fifth Edition | by Louis C. Gapenski and George H. Pink | ISBN: 9781567932645. Portfolio Risk of Business Investments. Debt Financing. Equity Financing. Lease Financing. Capital Budgeting Techniques. Financial Condition Analysis and Forecasting
  18. Financial Statements: A Step-by-Step Guide to Understanding and Creating Financial Reports | by Thomas R. Ittelson | 2009 | ISBN: 9781601630230. Finance Books.
  19. Fundamentals of Corporate Finance | by Robert Parrino and David S. Kidwell | 2009 | ISBN: 9780471270560. Financial Manager Guide to Financial System and Markets. Financial Planning Model and Forecasting. Working Capital Management. Cash Management and Budgeting. How Firms Raise Capital.
  20. Managing and Cutting Costs Intelligently. Intelligent cost management and bad cost management.
  21. The Million-Dollar Financial Advisor: Powerful Lessons and Proven Strategies from Top Producers | by David J. Mullen, Jr. | 2010 | ISBN: 9780814414729. Top Financial Advisor Mindset. Wealth Management Process. Cold Calling Marketing Techniques. Professional Referral Network.
  22. Manufacturing Execution Systems: Optimal Design, Planning, and Deployment | by Heiko Meyer, Franz Fuchs and Klaus Thiel | 2009 | ISBN: 9780071623834. Production Management Systems. Product Lifecycle Management. Production Flow-Oriented Design
  23. Global Logistics and Supply Chain Management | by John Mangan, Chandra Lalwani and Tim Butcher | ISBN: 9780470066348. SCM Books. Supply Chain Strategies and Planning. Logistics Service Providers. INVENTORY CONTROL SYSTEMS. LOGISTICS COSTS PERFORMANCE
  24. Inventory Management Practice. MANAGING THE COMPUTER-CONTROLLED INVENTORY SYSTEM. How to Achieve Inventory Accuracy.
  25. Wiley CPA Examination Review,: Problems and Solutions 2009-2010, 36th Edition, Volume 2 | by Patrick R. Delaney and O. Ray Whittington | 2009 | ISBN: 9780470453377. Financial Accounting Books. Auditing and Attestation Problems and Solutions
  26. Managerial Dilemmas: Exploiting Paradox for Strategic Leadership | by John Storey and Graeme Salaman | 2009 | ISBN: 9781405160278. Management Books. Strategy Books.
  27. Beyond the Theory of Constraints: How to Eliminate Variation and Maximize Capacity | by William A. Levinson | ISBN: 9781563273704. Just-in-Time Production Control. Variation Reduction Techniques. Productivity Improvement Methods. Variable Costs in the Theory of Constraints.
  28. Operations Management: Policy, Practice and Performance Improvement | by Steve Brown, Kate Blackmon, Paul Cousins and Harvey Maylor | ISBN: 9780750649957. MANUFACTURING AND SERVICE STRATEGIES. DESIGNING WORLD-CLASS OPERATIONS. How to Analyse Manufacturing Operations. How to Analyse Service Operations.
  29. Technology Scorecards: Aligning IT Investments with Business Performance | by Sam Bansal | 2009 | ISBN: 9780470464564. IT Management Books. IT Strategy Books. Strategic Enterprise Management.
  30. ERP Books. SAP MM Questions and Answers | by Kogent Learning Solutions, Inc. | 2010 | ISBN: 9780763781446. SAP Materials Management. Materials Requirement Planning. mySAP ERP Applications. Inventory Management. Procurement and Purchasing Management.
  31. Enterprise Contract Management: A Practical Guide to Successfully Implementing an ECM | by Anuj Saxena | ISBN: 9781932159905. Enterprise Contract Management Maturity Model. ORGANIZATIONAL CHANGE MANAGEMENT. TEN STEPS TO INTEGRATE ECM SOLUTIONS.
  32. The Architecture of Medical Imaging: Designing Healthcare Facilities for Advanced Radiological Diagnostic and Therapeutic Techniques | by Bill Rostenberg and Steven C. Horii | ISBN: 9780471716617. Medical Imaging Facility design. Imaging Techniques
  33. Best Practice Financial Management: Six Key Concepts for Healthcare Leaders, Third Edition | by Kenneth Kaufman | ISBN: 9781567932591. Healthcare Books. Principles of Corporate Finance. Strategic Budgeting Tools. Financial Credit Analysis.
  34. Restoring Financial Stability: How to Repair a Failed System | by Viral Acharya and Matthew Richardson (eds) | 2009 | ISBN: 9780470499344. Finance Books. Economics EBooks. Financial System Restoration. The Financial Sector Bailout and Regulation.
  35. Data Analysis Using SAS Enterprise Guide | by Lawrence S. Meyers, Glenn Gamst and A. J. Guarino | 2009 | ISBN: 9780521112680. Data Management Books. Performing Statistical Analyses. Correlation and Prediction. Advanced ANOVA Techniques
  36. How to Be an Even Better Manager: A Complete A–Z of Proven Techniques & Essential Skills, Seventh Edition | by Michael Armstrong | ISBN: 9780749451639. DEVELOPING MANAGERIAL EFFECTIVENESS. How to Develop People. How to Manage Strategically.
  37. Inventory Control System – Control Procedures
  38. CFO Leadership Strategies: Industry Leaders on Financial Integrity, Compliance, and Best Practices | by Aspatore Books Staff | ISBN: 9781596222649. Successful Strategies and Characteristics of a CFO. Ensuring Financial Integrity and Compliance Success.
  39. Integrated Interconnect Technologies for 3D Nanoelectronic Systems | by Muhannad S. Bakir and James D. Meindl (eds) | 2009 | ISBN: 9781596932463. Integrated Microsystems Books. Revolutionary Silicon Ancillary Technologies. Electrical Signaling Techniques. Active Microfluidic Cooling of Integrated Circuits
  40. Lean Six Sigma Service Excellence: A Guide to Green Belt Certification and Bottom Line Improvement | by Gerald Taylor | 2009 | ISBN: 9781604270068. THE SIX SIGMA ANALYTICAL TOOL KIT. QUALITY IMPROVEMENT PROGRAM. STRONG PERFORMANCE EXCELLENCE SYSTEM. Lean Thinking for Service Excellence

Tags: , , , , , , , ,

Comments

Tell me what you're thinking...
and oh, if you want a pic to show with your comment, go get a gravatar!

You must be logged in to post a comment.