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September 22, 2010

Lean and Systems Thinking

The development of the Toyota Production System was strongly influenced by systems thinkers, including Shewhart and Deming, and systems concepts are inherent in most lean tools.   If we define an organisational system as a group of interacting elements forming an adaptive entity, then it becomes clear what I mean. The lean philosophy is that
September 1, 2010

A New Approach to Standard Cost ?

Standard costing worked in the 1920’s where mass producers could sell everything that they made and had very low product variability; but it gets impossibly complex in the modern environment where we have differing customer demands; high product variability; and competition means we rarely sell our full productive capacity.   Nevertheless, many managers and accountants