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LEAN ACCOUNTING BEST PRACTICES FOR SUSTAINABLE INTEGRATIONE phần 7

Đối với hầu hết các công ty, một chuyển đổi nạc đại diện cho một sự thay đổi rất lớn, và nhiều công ty đã tìm thấy hoặc thấy việc chuyển đổi khó khăn để đạt được hoặc duy trì. Triển lãm 8,2 cho thấy việc sử dụng các công cụ quản lý liên quan để dựa theo báo cáo trong các công cụ quản lý và xu hướng các cuộc điều tra của Bain & Company | Obstacles to Lean Accountancy 179 For most companies a lean transformation represents an enormous change and many companies have found or are finding the transformation difficult to achieve or sustain. Exhibit 8.2 shows the use of management tools related to lean as reported in the Management Tools and Trends surveys conducted by Bain Company. Trends are difficult to assess from the aggregated data because recent samples of companies are more worldwide compared to earlier samples when responses were more concentrated in Europe and North America. Nonetheless a large number of companies worldwide use tools and practices associated with lean management. Mark Deluzio is a consultant with extensive experience in lean management and he estimates that no more than 5 percent of U.S. companies truly use lean management as a comprehensive management system in a conversation at the 2005 Lean Accounting Summit . While not all companies using tools related to lean management are really interested in comprehensively adopting lean the vast gap between the isolated use of lean tools reported by Bain Company and Mark Deluzio s estimate of successful lean management systems suggests that a lot of companies are having difficulty implementing lean. Year TQM Six Sigma A BPR 0 Cycle time reduction H Mass customization EXHIBIT 8.2 Lean Management Tool Usage Rates Source Bain Company Management Tools and Trends Survey. 180 Lean Accounting Given the magnitude of the change required it comes as no surprise that management accountants encounter many difficulties as they attempt to support lean transformations. The same cultural issues that make lean transformation difficult across the organization create problems for accountants. See Chapter 3 for a discussion of ways that executives can enable the transformation of traditional cultures. In addition some of the same professional and educational factors that led to the decline of management accounting present further obstacles for accountants