ABSTRACT

Managers should be thinking about who their "champions" will be and who will be the firm, yet reasonable, manager holding the line on kaizen improvements in the soon-to-be established production cell. Since "Murphy's Law" is resident in most factories, the specter arises of lagging shipments or disabled operations due to prolonged attempts to get the cell up and running. Generally speaking, accounting managers worry the most as a company undergoes a Lean conversion (rightly so, as they deal with the dollars, the lifeblood), but they tend to be the greatest proponents after the Lean conversion is up and running. Lean accountants love the fact that with an actual cost system they can know monthly and quarterly results within hours after a period close. Lean is not just a manufacturing–productivity–improvement process; it is a substantial operational and accounting change for the company.