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Two years ago Metal Work adopted the kaizen method.
When a business converts to a lean enterprise, it is vital for it to have an accounting system that supports these changes and highlights the advantages. Only in this way can continuous improvement be measured, and hence promoted. The traditional cost accounting system is inadequate as it cannot make the operational improvements typical of a company converting to a lean enterprise.
These considerations highlighted the need to change accounting systems to the "lean accounting" method, giving rise to the Lean Accounting at Metal Work project. A work group has been set up under expert guidance to analyse company processes and build an applicative model of lean accounting.
The purpose is to create a "box score", the core of this cost accounting method. The box score is a series of performance and economic indicators that can |