Many people and organisations outside of the lean community are wary of the concept of standardised work. The belief, probably arising from the terminology, is that standardised work means detailed unchangeable work instructions imposed on others, “robotising” work and, therefore, removing the scope for individual flair or creativity.
Posted by Ross Maynard on Wed, 28 Jul 2010 read more...
One of the keys to a successful lean accounting implementation is getting your Value Streams right. That is not to say you cannot change your defined Value Streams once you set them (indeed many organisations do change their Value Streams over time) but rather aligning your costs to Value Streams will only help drive improvement if that alignment is meaningful. Go too deep and you will have too few direct costs and very
many unallocated "support" costs. This is meaningless. Stay at too high a level and the financial data will be too aggregated to be of use in operational improvement.
Posted by Ross Maynard on Thu, 15 Jul 2010 read more...