Download Real Numbers: Management Accounting in a Lean Organization ☆ eBook ePUB or Kindle PDF

Free download Real Numbers: Management Accounting in a Lean Organization

Download Real Numbers: Management Accounting in a Lean Organization ☆ eBook, ePUB or Kindle PDF Î ❮KINDLE❯ ➛ Real Numbers: Management Accounting in a Lean Organization ❥ Author Jean E Cunningham – Are your accounting data andExperiences vividly illustrates the Whys and Hows of lean accounting The management accounting model illustrated in Real Numbers points the way to unlocking the true profit potential of leanReal Numbers is reuired reading for SME Lean Silver Certification It was the first lean accounting book and remains the ideal starting point for investigating this methodology. uesto libro è particolarmente utile per chi come me si trova a dover ricostruire un costo prodotto in ottica leanIl metodo è molto interessante perché segue il filone del change management in ottica lean production systemConsigliato

Free download æ eBook, ePUB or Kindle PDF ã Jean E Cunningham

Are your accounting data and reports providing a Management Accounting PDF #8608 true and timely picture of your company's performance Are your lean operations personnel complaining that the numbers lieThis explosive issue and its implications are fully explored in Real Numbers Traditional accountingese is not used and it is written for all professionals desiring. Wenn immer ein Unternehmen sich entschließt den Lean Weg einzuschlagen und die Umschlag häufigkeit der Bestände im Unternehmen drastisch erhöhen will gerät es früher oder später auf morastigen Untergrund und kommt kaum oder nur schwerlich voran Der grund die Kostenrechner bzw Controller kommen auf den Plan Sie rechnen vor dass sich Stückkosten erhöhen oder Bilanzen verschlechtern und drängen darauf die eingelei teten Maßnahmen zu stoppenLean Production erfordert immer auch einen anderen Blickwinkel auf die Kosten so eine Hauptaussage der Autoren Cunningham und Fiume die selbst viele Jahre in erfolgreichen Lean Companys als CFO tätig waren Sie wissen aus eigener Erfahrung und beschreiben anschaulich welche aktive Rolle den Accountants zukommt um die Erfolge der Lean Transformation zu beschleunigen Denn sie können hervorragend unterstützenDas erfreulicherweise nur 180 Seiten starke Buch beschränkt sich auf die wesentlichen Aspekte des Lean Accountings und bringt jedem einen überdurchschnittlichen Nutzwert der ernsthaft ein schlankes Produktionssystem anstrebt Es unterbreitet konkrete Vorschläge und beschränkt sich nicht nur auf die Beschreibung der Unzulänglichkeiten klassischer Kostenrechnung Dafür muss der Leser Schwächen im Aufbau des Buches hinnehmen und so manchen Satz zweimal lesenViel Spaß beim Lesen

Jean E Cunningham ã 8 Download

Real Numbers Management Accounting in a Lean OrganizationAn understanding of the application of lean accounting and the results that can be achieved from its use The authors each a former chief financial executive describe how management accounting evolved to this point and how simplicity and clarity can be restored particularly in a lean organization The Real Numbers PDFEPUBanecdotal presentation from their personal. The book Lean Thinking by James Womack and Daniel Jones came out 10 years ago I must confess I was rather underwhelmed by it at the time but now lean is impossible to ignore organisations of all sizes in all sectors from local authorities to transport to manufacturing are adopting lean management Lean is now on the agenda of organisations everywhere and that means that accountants are increasingly being reuired to know lean techniuesI strongly believe that lean accounting is a set of skills that will be much in demand in future and I believe eually strongly that management accountants are well placed to take advantage of this opportunity Real Numbers Management Accounting in a Lean Organization was one of the first books on lean accounting published and is full of the pioneering spirit exploring a topic not fully defined at that time The book offers some early insights into management accounting in lean organisations and the skill sets we need to adopt to be a key part of the lean revolution but it lacks detail on some areas as well as a clear strctureThe book opens with a fine description of the challenge Accounting departments produce information that runs late and is often misleading Few managers fully understand the columns of numbers and variances presented in their reports The book then spends 25 pages arguing the case for change and throughout regales the reader with the drawbacks of absorption costing but never uite leads to a promised new landAnd that is the main problem with this book Opening up a new subject area it often lacks clear direction or even structure For example the chapter on performance measures provides some interesting ideas particularly on making ROI relevant to employees at all levels and on using total lead time in indicators rather than just process time; but it fails to show how it all ties together There are no worked examples or Balanced Scorecard type structures to integrate different measures Indeed the book lacks worked examples throughout and this is another major weaknessAfter the chapter on performance measures we have a long and apparently structureless section about streamlining the finance function This is a random collection of thoughts including how the desks should be rearranged than any structured approach to restructuring the accounts departmentBut there are several interesting sections in the book The chapter on remodelling the profit and loss account is useful and it contains a valuable warning that in the early years of lean financial statements can show a reduction in profitability as stocks are liuidated; though this can be countered with the clear cashflow benefits There is also some intriguing discussion of introducing Kaizen breakthrough improvement teams into the accounts department sounds fun And the chapter on introducing the lean philosophy to capital budgeting using lifecycle costs including the impact on working capital is excellent though again is let down by a lack of worked examplesThe book closes with an illustration of how the cashflow benefits of lean finance future growth with some outstanding examples from US enterprises The final line of the book exhorts accountants to rediscover your relevance Real Numbers is an early attempt to help accountants rediscover their relevance More recent books on the subject provide a structured view of this important topic which is now coming to full maturity