FUNDAMENTALS Lean Accounting and Finance（基本面精益会计和金融）.pdf

FUNDAMENTALS Lean Accounting and Finance c„™‹ ‰’•ž šˆ’’™ š‹ˆ š„’ˆN Orest (Orry) Fiume whole industry has developed companies the accounting systems, and the around helping companies become accountants, tend to be the most significant ALean. Books and articles have barrier to successfully implementing Lean. been written, seminars have been present- ed, and consulting firms have started Lean Incompatible Accounting practices. In spite of this, most companies that attempt to transform themselves to In 1987 H. Thomas J ohnson and Lean either fail or attain only a portion of Robert Kaplan in their book Relevance Los t: the benefits possible. Why is this? The Rise and Fall of Management A ccounting Certainly the principles of Lean are clearly stated that traditional management easy to agree with. No one argues that the accounting was inadequate for today s benefits are not worth pursuing. But as environment. If that was true then, it is cer- easy as it is to agree with, the reality is that tainly truer now as companies attempt to Lean is hard to do. Most people look at account for the Lean enterprise with tools Lean as some manufacturing thing and that were developed in the early part of the