a novel on changing behavior with a lean cost management system
Sue Elizabeth Sondergelt.
Boca Raton
CRC Press
2012
151 pages : illustrations ; 23 cm
Ch. 1. Unbridled, unproductive chaos! --;ch. 2. Systems of merit --;ch. 3. Steering team offsite meeting --;ch. 4. The CEO's office after hours --;ch. 5. Henry Ford, the father of lean --;ch. 6. Let's get started! : surfing atop the breakers of change --;ch. 7. Accounting's glass slipper does not fit --;ch. 8. Mother comes to visit --;ch. 9. The CFO and CEO push back on lean cost management --;ch. 10. How will the lean P & L work? --;ch. 11. Which comes first : the chicken or the egg? --;ch. 12. Mary, our intern, speaks up --;ch. 13. Lack of metrics is a recipe for failure --;ch. 14. A behavioural revolt! Bring in the sales guys! --;ch. 15. Target costing for profit management --;ch. 16. Town hall meeting : one year later --;ch. 17. The role of controller as lean leader.
This book delineates the differences between cost accounting and cost management. It uses a story format to present a compilation of experiences; some good, some bad, and some humorous. The story follows a fictional manufacturing entity embarking on a Lean change management journey for the second time--having failed at its first attempt at Lean implementation a few years earlier. As the story progresses, readers gain an understanding of what the company will do differently this time around to ensure it doesn't slip backward again as the transformation unfolds.