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ISBN: 1932159223Издательство: J. Ross Publishing
This easy-to-understand reference helps you bridge the GAAP to Lean accounting. It articulates the best attributes of Lean manufacturing, Six Sigma, Theory of Constraints, balanced scorecard, activity-based management, and other world-class management philosophies in a single text. It provides simplified applications of the balanced scorecard and activity-based management as tools and enablers for use with throughput accounting and illustrates a new business, accounting, and reporting model that utilizesthe components of throughput accounting for application with Six Sigma and lean manufacturing programs. Organizations using traditional accounting systems and concepts have difficulty coping with the speed and acceleration created by lean programs. The author?s profit-focused accounting approach will enable organizations to accurately measure and report the results of Lean Six Sigma efforts on a monthly basis. Dynamics of Profit-Focused Accounting does not suggest throwing...