Lean Accounting

When implementing Lean, you may find that your accounting practices no longer line up with your business objectives. Our Lean Accounting courses will show you how to line up your Lean activities with your Accounting.

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The Difference Between Traditional and Lean Accounting

Lean accounting is a way of thinking that focuses on the study of costs around different value flows, unlike traditional accounting, in which each manufacturing cost is variable. Gemba Academy Co-Founder Kevin Meyer and Executive Chair of Lean Enterprise Institutes Jean Cunningham review both the differences and the benefits that lean accounting offers.

  • 0:08 - Traditional vs. lean accounting
  • 1:29 - Separating variable and fixed costs
  • 2:31 - Identifying the deployment of fixed costs
  • 3:28 - Separating inventory valuation

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  1. Introduction to Lean Accounting 8:14
  2. Accounting Basics 7:17
  3. Value Stream Costing - Part 1 8:53
  4. Lean Accounting Introduction 7:30
  5. The Effect of Lean Accounting on Owners, Auditors, and Executives 7:52
  6. The Difference Between Traditional and Lean Accounting 5:20
  7. When and How to Implement Lean Accounting 4:37
  8. How to Overcome Resistance to Lean Accounting 7:12
  9. Extending Lean into HR and IT 3:53
  10. Supplemental: Lean Education Advancement Foundation 2:23
  11. Value Stream Costing - Part 2 8:30
  12. Inventory Management 11:15
  13. Lean Inventory Valuation 10:24
  14. Capacity Management 8:56
  15. Product Costs and Decisions 8:52
  16. Target Costing 7:19
  17. Performance Measures 6:38
  18. One Day Close 8:44
  19. Lean Accounting Resources 3:21
  20. The Eight Types of Waste in Healthcare: Introduction 02:11
  21. The Purpose of Lean in Healthcare 08:29
  22. What Do We Mean by “The 8 Wastes" in Healthcare? 04:14
  23. Defining Value in Healthcare 03:28
  24. The Wastes of Motion, Waiting, and Human Potential in a Surgical Suite 04:34
  25. Patient Harm as a System Defect 06:50
  26. The Wastes of Inventory, Transportation, and Overproduction in Healthcare 04:58
  27. Meaningful 5S in a Children’s Hospital Radiology and MRI Suite 05:39
  28. The Aim of Healthcare as a System 02:58
  29. Audience Q&A - How Do You Start a Lean Transformation? 01:29
  30. Audience Q&A- How Will Lean Methods Impact HCAHPS Scores? 00:56
  31. Audience Q&A - What is the Appropriate Number of Inventory Turns for a Hospital Store Room? 01:31
  32. Audience Q&A - How Can Lean Improve Discharge Planning in a Hospital? 02:00