Real Numbers: Management Accounting in a Lean Organization

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Real Numbers: Management Accounting in a Lean Organization
by Jean E. Cunningham, Orest Fiume, Emily Adams
from Managing Times Press

Customer Reviews:

• Avg. Customer Rating: 4.5 / 5.0

• Recommended for starting a Lean- or QRM-journey
  This book is written in a simple manner for managers and operation people, as well as for controling and financial people. Failure of implementing JIT/Lean or QRM is often due to false understaning of the operations part itself and resistance of employees for change, but on the other side as well keeping old cost accounting practices and therefore numbers/reports not showing the improvements made. To judge improvements, you first need to know about what different cost exist and their real leverage. E.g.... more info

• Lacking in Structure and Worked Examples
  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 required to know lean techniques.
  I strongly believe that "lean accounting" is a set... more info

• Points the way for years of progress
  Most lean accouting books - in fact most books - present what they consider the solutions, the final answer. Real Numbers does present some answers, but more importantly, they provide the direction. By painting a picture of the ideal state that we should all be shooting for, they give us the guideposts to help us make progress and improvements day after day after day. This is much more powerful, because the progress that follows reading and applying this book can last for years. It is also more flexible... more info

• Transforming the Bean Counter...
  The book's presentation makes a case for accurate and timely information that is easily understood and actionable. Whereby it is now time to take the benefits learned from implementing lean manufacturing on the shop floor into the office and remove the blinders of old traditional accounting systems. Doing so transforms the accountant from bean counter to a valued partner in the business.

  Discussions include:

  * a strong section on performance measurement - what the financial team should be measuring in... more info

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