By McVay, Gloria; Kennedy, Frances; Fullerton, Rosemary
Read or Download Accounting in the Lean Enterprise : Providing Simple, Practical, and Decision-Relevant Information PDF
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Extra info for Accounting in the Lean Enterprise : Providing Simple, Practical, and Decision-Relevant Information
It needs to be emphasized that many of the changes suggested here for the internal reporting system are not appropriate unless firms have begun to embrace lean thinking throughout their organization. A lean accounting reporting system must start with a firm that is organized into value streams. As such, accounting for lean operations is sometimes referred to as value stream costing. This chapter introduces you to the major concepts of value stream costing. Chapter 4 discusses the details of a value stream costing system.
Often the standards driving these variances are outdated. Many managers have indicated that their overhead standards are not revisited or changed for years. Recognizing the obsolescence of their overhead standards, but wanting to maintain trends rather than correcting the standards, these firms often budget an expected overall variance in addition to the regular individually calculated price and quantity variances. This contributes to a variance analysis system that is too complex and indecipherable.
Performance measures that relate to cell activity are placed on charts by the cells. Similarly, value stream performance measures are visible and located either by the value stream or in another highly visible spot in the plant where it is convenient to meet and discuss issues and results. All of the reported measures should be aligned with the overall strategic objectives of the facility. Companies will often report their overall performance measures in a box score format, as introduced by Maskell and Baggaley (2004).