000			04160cam a2200337Mu 4500
020			_a9781000828221
020			_a1000828220
020			_a9781003304098
020			_a1003304095
020			_a9781000828276
020			_a1000828271
082	0	4	_a658.1552
100	1		_aKatko, Nicholas S
245	1	4	_aThe Lean CFO _h[electronic resource] : _bArchitect of the Lean Management Accounting System
250			_a2nd ed
250			_aSecond edition
264			_bNEW YORK _c2023
300			_a1 online resource (195 p.)
500			_aDescription based upon print version of record
505	0		_aCover -- Half Title -- Title Page -- Copyright Page -- Table of Contents -- Preface to the Second Edition -- About the Author -- 1 The Lean Management Accounting System -- 2 Leading a Lean Management Accounting Transformation -- Become the Role Model -- Integrate Lean Management Accounting Into the Lean Strategy -- Use Lean Practices as the Foundation for the Transformation -- Customer Value -- Continuous Improvement -- Use PDCA -- Focus On Thinking -- Start With Pilots -- Wrap Up: You Are the Head Coach -- 3 Lean Is the Strategy -- Introduction -- Lean Is the Strategy -- Customer Value
505	8		_aA Lean Strategy Is Principle-Based -- Value Stream Organization -- Continuous Improvement = People Solving Problems -- No Standard -- Troubleshooting -- Gap From Standard -- Improving the Standard -- Lean Operating Practices -- The Economics of Lean -- Wrap Up -- Lean Is the Strategy -- 4 Lean Performance Measurements -- Lean Performance Measurement Cycles -- What to Measure -- Daily Or Cell Lean Performance Measurements -- Schedule Attainment -- Quality -- Cost -- Flow -- Safety -- Respect for People -- Weekly Or Value Stream Lean Performance Measurements -- Delivery -- Quality -- Lead Time
505	8		_aFlow -- Productivity -- Cost -- Safety and Respect for People -- Monthly Or Company Lean Performance Measurements -- The Linkage Chart Process -- Develop the Linkage Chart -- Pilot the Measurements -- Review and Adjust the Measurements -- Linkage Chart Development Plan -- Wrap Up -- Lean Performance Measurements -- 5 Measuring Capacity -- Time Is Money -- The Economics of Lean -- Types of Activities -- Value Added Activities -- Non-Value Added But Necessary Activities -- Non-Value Added and Wasteful Activities -- Process Analysis and Data Collection -- Data Collection Methods
505	8		_aData Collection On Process Activities -- Data Collection On Position Activities -- Example: Measuring Capacity By Process Activities -- Example: Measuring Capacity By Position Activities -- Frequency of Measuring Capacity -- Wrap Up: Time Is Money -- 6 Value Stream Income Statements -- GAAP = GAAH! -- Purpose of Value Stream Income Statements -- Value Streams Are Profit Centers -- Value Stream Income Statement Practices -- Practice 1: Simple Format -- Practice 2: Report Actual -- Practice 3: Properly Define Variable and Fixed Costs -- Practice 4: Avoid Cost Allocations
505	8		_aDesigning a Value Stream Income Statement -- Sales -- Variable Costs -- Contribution Margin -- Fixed Costs -- Value Stream Operating Margin -- Shared Costs -- Value Stream Operating Profit -- Designing a Company Value Stream Income Statement -- Wrap Up -- 7 Value Stream Management -- Introduction -- Planning the Value Stream -- Strategy Deployment -- The Plan Step -- The Do Step -- The Check Step -- Catchball -- The Adjust Step -- Improving the Value Stream -- Continuous Improvement -- Planning the Improvements -- Do -- Conducting Kaizen Events
505	8		_aCheck and Adjust -- the Weekly Value Stream Team Meeting
520			_aThis book is not about debits, credits, or accounting theory. Instead, it describes how a chief financial officer (CFO) becomes a Lean CFO by leading a company in developing and deploying a Lean management system. The finance team, business executives, and Lean leaders will all benefit from its forward-thinking improvement approach
650		0	_aCost control
650		0	_aChief financial officers
856	4	0	_uhttps://learning.oreilly.com/library/view/~/9781000828276/?ar
942			_2lcc _cBK
999			_c14102 _d14102