ABSTRACT
Value stream mapping is a fundamental tool of Lean manufacturing and Lean enterprises. The purpose of a value stream map is to enable us to see the flow of materials, information, and sometimes cash through the value stream. Traditional companies often have little understanding of the flow of materials or information through their processes because the routes taken by products and processes are convoluted and difficult to recognize. Value stream mapping is the starting point for Lean manufacturing and is also the starting point for Lean Accounting.
