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September 1, 2011

A Two Minute Introduction to Throughput Accounting

Click the link for a two minute audio introduction to Throughput Accounting –  http://play.goldmail.com/nts1gyclg33z   Also, here is an overview of finance process improvement in 8 slides –  http://play.goldmail.com/6ryhx6msayr3   And here is a three minute overview of lean in a service environment –  http://play.goldmail.com/yflv20cbfvcv
August 15, 2011

Making a Start with Throughput Accounting

Moving to Throughput Accounting from a “traditional” accounting set-up involves moving from a focus on economies of scale to one on economies of flow. While we should not be prescriptive, I suggest that seven elements need to be addressed when moving to the Throughput Accounting economies of flow approach:   A precisely defined Value Stream
July 25, 2011

Review of “Toyota Kata” by Mike Rother

“Toyota Kata” could be the most important book on “lean” since “The Toyota Way”. Based on six years research at Toyota, Mike Rother’s book provides a very readable and straightforward approach to embedding continuous improvement – putting the “principles” of the Toyota Production System into action.  Interestingly, Mr Rother argues that the “Kaizen Event” approach
July 2, 2011

A Summary of Throughput Accounting

Throughput Accounting is an approach developed out of the Theory of Constraints approach to process improvement. Throughput Accounting falls under the heading “flow accounting”, along with lean accounting. Both techniques are similar (with some terminology differences) and seek to align costs with the flow through a Value Stream or process. In Throughput Accounting (and Lean
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