管理会计讲义1.pptVIP

1-* * Part I. The lean thinking model is a five step management approach that organizes resources, such as people and machines, around the flow of business processes and that pulls units through these processes in response to customer orders. ? The first step is to identify the value to customers in specific products and services. Part II. ? The second step is to identify the business process that delivers this value to customers. The linked steps that comprise a business process typically span the departmental boundaries that are specified in an organization chart. Part III. ? The third