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December 2, 2010

Review of “It’s About Time” by Rajan Suri

In “It’s about Time”, Rajan Suri applies the principles of the lean philosophy to high variety, low volume environments – custom manufacturing, services, and other situations where very high product variety means there is no stable takt time.  Suri argues that lead time should be the primary performance measure in such situations and that the
November 29, 2010

The Tension Between Financial Accounting and Management Accounting

I believe it is unhelpful, even dangerous, for accountants to use the same methods to compile their management accounts as they would their financial accounts.   Let me give one simple example – the matching (accruals) concept. The matching concept means that if we build inventory (stock) this month and sell it next month then
October 22, 2010

Review of “Learning for Action” by Peter Checkland (SSM)

“Learning for Action” does exactly what it says on the tin. It clearly and straightforwardly meets the claim of its subtitle – “A Short Definitive Account of Soft Systems Methodology and its use for Practitioners, Teachers and Students”.  In the book the authors define SSM as “an action orientated process of inquiry into problematical situations in
October 19, 2010

Level Scheduling and Lean Service

“A strict build-to-order model creates piles of inventory, hidden problems, and ultimately poorer quality and, in the end, lead times are likely to grow as the factory is disorganised and chaotic”, Jeffrey K Liker, The Toyota Way.     The fourth principle of lean, as defined by Womack and Jones, is Pull: “as flow is
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