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Copyright © Institut Lean France
                                                       2011




Information Needs for the
    Lean Organization

     Jean Cunningham
Copyright © Institut Lean France
                                                                                                                  2011




            Building LEAN Beyond Manufacturing




                                                                   •   Founder and President
                                                                   •   Lean accounting pioneer
                                                                   •   Former CFO, Lantech, Inc.
                                                                   •   Former CFO, Marshfield
Managing Times Press, 2003         Productivity Press, 2007            Door Systems
    Shingo Prize, 2004                Shingo Prize, 2008

   Information Needs for the Lean Organization – Jean Cunningham                                        2
Copyright © Institut Lean France
                                                                                           2011




               Evaluate and/or Eliminate
               Standard Cost Accounting




                                          Sam and his saw

Information Needs for the Lean Organization – Jean Cunningham                    3
Copyright © Institut Lean France
                                                                                           2011




   Information Needs for the Lean Organization

   WHY LEAN ACCOUNTING FOR
   LEAN ORGANIZATIONS?
Information Needs for the Lean Organization – Jean Cunningham                    4
Copyright © Institut Lean France
                                                                                           2011




                Traditional Standard Cost
                        Accounting
                  Why is it an issue with lean?




Information Needs for the Lean Organization – Jean Cunningham                    5
Copyright © Institut Lean France
                                                                                                  2011




   Traditional Financial Statement
                                                        $        %
Sales                                              $1303        100%
Standard cost                                       $900        69%
Labor variance                                       $50        4%
Burden variance                                     ($12)       (1%)
PPV                                                 ($26)       (2%)
Total COGS                                          $912        70%
Gross margin                                        $391        30%

Information Needs for the Lean Organization – Jean Cunningham                           6
Copyright © Institut Lean France
                                                                                                                       2011




                        Traditional Metrics
               Variance                                   Non-Lean Outcomes/Behaviors
                                               ► Building of unnecessary inventory
                Absorption variance
                                               ► Reluctance to change over equipment

                                               ► Reluctance to change over equipment
                  Machine utilization
                                               ► Reluctance to perform necessary PM procedures

                                               ► Promotes buying excess inventory due to quantity
                                                 discounts
           Purchase price variance             ► May compromise quality and delivery over price
                                                 considerations
                                               ► Promotes increase in number of suppliers

                                               ► Use of lowest cost resource regardless of skill set
    Direct labor variance analysis             ► Piece rate encouraged the building of unnecessary
                                                 inventory and compromised quality
                                               ► Favorable variances interpreted as good regardless of
      Overhead variance analysis                 continuous improvement trend
                                               ► Encourages production regardless of demand

Information Needs for the Lean Organization – Jean Cunningham                                                7
Copyright © Institut Lean France
                                                                                                                  2011




                                               LeanPlant 1                         Plant 2
                                                           $         %         $              %
Sales                                                $1303      100%     $1303         100%
Material                                             $517       40%      $517          40%
Supplies                                             $72        5%       $72           5%
Net freight                                          $54        4%       $54           4%
Variable margin                                      $660       51%      $660          51%
Labor and benefits                                   $190       15%      $190          15%
Fixed cost (leases, dpr, utilities)                  $42        3%       $42           3%
Cost (to)/from inventory                             $37        3%       ($100)        (8%)
Total cost of sales                                  $912       70%      $775          59%
GM                                                   $391       30%      $528          41%
Natural margin                                       $428       33%      $428          33%
Shipments/employee                                   $225                $225
Information Needs for the Lean Organization – Jean Cunningham                                           8
Copyright © Institut Lean France
                                                                                                             2011




                 Evolution: Manufacturing
                        Allocations
          Traditional                                               Lean

                                              Product A
                                                                           Dedicated
              Shipping                        Product B                    Resources
                                                                      =        &
                                                                           Customer
                                              Product C
                                                                             Focus


      Standard Cost                                             Lean Accounting

Information Needs for the Lean Organization – Jean Cunningham                                      9
Copyright © Institut Lean France
                                                                                          2011




                 Information Alignment




Information Needs for the Lean Organization – Jean Cunnngham                  10
Copyright © Institut Lean France
                                                                                           2011




                           Sales has an opportunity
                           to sell the product.
                           Should we take it?




Information Needs for the Lean Organization – Jean Cunningham                  11
Copyright © Institut Lean France
                                                                                                       2011




                                     Traditional
                                              Product Line
                            Quote price                         $30 /unit
                            Standard cost                       $25 /unit
                            Gross margin                        $ 5 /unit
                            Gross margin %                       16.67%
                            Gross margin target                     28%
                            Current gross margin                    23%




Information Needs for the Lean Organization – Jean Cunningham                              12
Copyright © Institut Lean France
                                                                                                                 2011




                                                Lean
                                               Product Line
                                            Direct               Shared     Total
                 Sales                   100,000                          100,000
                 Material                  20,000                          20,000
                 Direct costs              18,000                          18,000
                 Shared                                          39,000    39,000
                                           62,000            (39,000)      23,000

                                                                           @ 10,000    @ 2,500
• Material content from BOM = $6                            Revenue        300,000     75,000
• 1 additional direct labor needed                          Material        60,000     15,000
                                                            Variable Margin 240,000    60,000
• 10,000 units — 50% probability                            Direct cost     40,000     40,000
   2,500 units — 95% probability                            Profit         200,000     20,000
 Information Needs for the Lean Organization – Jean Cunningham                                       13
Copyright © Institut Lean France
                                                                                                                  2011




                            Company Totals
                             Product Line                                @ 10,000   @ 2,500
                            Direct          Shared               Total
 Sales                   100,000                           100,000        400,000    175,000
 Material                  20,000                               20,000     80,000     35,000
 Variable Margin           80,000                               80,000    320,000    140,000
 Direct costs              18,000                               18,000     58,000     58,000
 Shared                                     39,000              39,000     39,000     39,000
 Gross Margin              62,000         (39,000)              23,000    223,000     43,000
 GM %age                                                          23%      57.5%      24.6%




Information Needs for the Lean Organization – Jean Cunningham                                         14
Copyright © Institut Lean France
                                                                                           2011




                           I have to close a plant.
                           Which one?




Information Needs for the Lean Organization – Jean Cunningham                  15
Copyright © Institut Lean France
                                                                                                                      2011




                                     Traditional
                                                                Plant 1                Plant 2
                                                           $              %      $                %
Sales                                                $1303                    $1303
COGS                                                 $900                     $900
Variances                                            $12                      ($125)
GM                                                   $391           30%       $528         41%
Productivity/employee                                $200                     $250




Information Needs for the Lean Organization – Jean Cunningham                                             16
Copyright © Institut Lean France
                                                                                                                   2011




                                               Lean
                                                                Plant 1             Plant 2
                                                         $             %      $            %
Sales                                                $1303          100%   $1303        100%
Material                                             $517           40%    $517         40%
Supplies                                             $72            5%     $72          5%
Net freight                                          $54            4%     $54          4%
Variable margin                                      $660           51%    $660         51%
Labor and benefits                                   $190           15%    $190         15%
Fixed cost (leases, dpr, utilities)                  $42            3%     $42          3%
Cost (to)/from inventory                             $37            3%     ($100)       (8%)
Total cost of sales                                  $912           70%    $775         59%
GM                                                   $391           30%    $528         41%
Natural margin                                       $428           33%    $428         33%
Shipments/employee                                   $225                  $225
Information Needs for the Lean Organization – Jean Cunningham                                          17
Copyright © Institut Lean France
                                                                                           2011




                           What will happen if we
                           insource this product?




Information Needs for the Lean Organization – Jean Cunningham                  18
Copyright © Institut Lean France
                                                                                                        2011




                                     Traditional
                                                 Insource
                                                    A           B      C
                        Standard hours               2           3      7
                        Standard rate             $40           $23   $30
                                                  $80           $69   $210
                        Material cost             $70
                        Total cost               $429
                        Vendor price             $200




Information Needs for the Lean Organization – Jean Cunningham                               19
Copyright © Institut Lean France
                                                                                                      2011




                                               Lean
                                                 In Source
                          Material cost                $70
                            x units                 1,000        $70,000
                          Direct cost
                            3 people           $120,000         $120,000
                            Utilities              $2,000         $2,000
                                                                $192,000
                          Vendor cost                $200
                            x units                  1000       $200,000


                                      $122,000
   Breakeven: $200 – $70 = $130, then          = 938 units
                                        $130
Information Needs for the Lean Organization – Jean Cunningham                             20
Copyright © Institut Lean France
                                                                                           2011




   Reality Measures

   LEAN MEASURES


Information Needs for the Lean Organization – Jean Cunningham                  21
Copyright © Institut Lean France
                                                                                           2011




    New Measures Working Points
•   Support the company strategy
•   Be few in number
•   Mostly non-financial
•   Motivate the right behavior
•   Simple to understand
•   Measure the process
•   Be timely
•   Be visual; show trends
Information Needs for the Lean Organization – Jean Cunningham                  22
Copyright © Institut Lean France
                                                                                                                               2011




                                          Box Score
                                     LAST YR            GOAL          J     F    M     A     M      J       J A S ON D
             Operational
Units Shipped                      5000/month        6000/month      5400 5550 5700 5800 5925      5800
Sales per person ($K)                $201,000         $340,000       217   237   260   264   289   305
Batch size                              10                1           6    6     3     1      1     1
Stop the Line                       5 x per day       4 x per day     6    4     7     3      3     5
5S                                     77%               95%         90% 75% 80% 84%         87%   70%
Floor Space                           9000 sf          8000 sf       9000 9000 9000 9000 9000      8750
Produce to TAKT                        120%          Under 100%      97% 80% 80% 90% 100% 100%
              Capacity
People in Cell                          17                12         17    16    15    15    14    13
TAKT                               120 seconds       105 seconds     120   120   120   110   110   105
              Financial
Inventory ($K)                       $500,000         $300,000       480   420   380   350   350   340
Revenue ($K)                      $285,000/mth      $342,000/mth     307   316   325   330   337   331
Material scrap ($K)                $10,000/mth       $3,500/mth       8     2     2     3     2    0.5
Profit contribution ($K)             $86,000          $110,000       84    87    95    97    102   100
Overtime Hours                       5,000 hrs        2,000 hrs      40    30    10    20    40     0

     Information Needs for the Lean Organization – Jean Cunningham                                                 23
Copyright © Institut Lean France
                                                                                                                       2011




                                   IT Box Score
                                              LAST YR        GOAL   J   F   M   A   M   J     J A S OND
             Operational
Projects with changed go live date               ##
Acceptance to resource commitment              # days
Delivered projects IT satisfaction score        XX%
Senior leaders IT satisfaction score            XX%
All employees IT satisfaction score             XX%
               Capacity
Admin hours versus total hours                  XX%
Kaizen events held                               ##
Improvements implemented                         ##
               Financial
Portfolio funds with no action                 $XXXX
Delivered projects over budget                   ##
Global sales / employee                        $XXXX
  Information Needs for the Lean Organization – Jean Cunningham                                            24
Copyright © Institut Lean France
                                                                                                              2011




                 Cascading Box Scores
                                                   Corporate
                                                       or
                                                  Business Unit

                                             Value
                         Sales                                  Mfg       Admin
                                           Stream 1

                                                                  SQDC
                                                                           Finance
                                                                  Board

                                                                  SQDC        IT



         Each with unique performance measures.
Information Needs for the Lean Organization – Jean Cunningham                                     25
Copyright © Institut Lean France
                                                                                           2011




     Process and Outcome Metrics
   PROCESS: Number of manual entries
 OUTCOME: Days to close

   PROCESS: Number of WIP locations
 OUTCOME: Inventory days on hand

   PROCESS: Client Changes To Specification
 OUTCOME: Projects On Time

   PROCESS: Orders entered without carrier info
 OUTCOME: On time delivery




Information Needs for the Lean Organization – Jean Cunningham                  26
Copyright © Institut Lean France
                                                                                           2011




   Next Steps

   YOUR LEAN ROADMAP


Information Needs for the Lean Organization – Jean Cunningham                  27
Copyright © Institut Lean France
                                                                                                            2011




                Lean IT Transformation

                                                                Consulting
                       Consulting
                                                                  Analysis

                      Analysis                                    Transactions



             Transactions
Information Needs for the Lean Organization – Jean Cunningham                                   28
Copyright © Institut Lean France
                                                                                                   2011




                  Lean IT Support Goals


                                              Support
                                              Change


                            Optimize                        Eliminate
                          Information                         Waste

Information Needs for the Lean Organization – Jean Cunningham                          29
Copyright © Institut Lean France
                                                                                                              2011




            Apply IT to Improvements
       Pilot                Early Adapters                 Operational        Value Add

    Manual                      Technical                   Integration       Analysis &
                                 Support                                      Poke Yoke
• Fax                        • Track kanban               • Scan kanban      • Error
• Paper                        cards                        for receive        proofing
                             • Create                       and order        • Part usage
• Email
                               kanban cards               • Entry to ERP     • BOM quality
                                                          • Handling         • Supplier
                                                            exceptions         performance
                                                                             • Part
Manual entry                  Manual entry                      Integrated     performance
  to ERP                        to ERP                           with ERP

Information Needs for the Lean Organization – Jean Cunningham                                     30
Copyright © Institut Lean France
                                                                                                         2011




                   Questions & Answers

 “There is nothing so useless as doing efficiently that
  which should not be done at all.”


                                                                – Peter Drucker




Information Needs for the Lean Organization – Jean Cunningham                                31
Copyright © Institut Lean France
                                                                                           2011




                                          Contact




                                     Jean Cunningham

                       Email: jean.cunningham@leanjcc.com
                       Phone: 224.688.3504 (U.S.A.)

Information Needs for the Lean Organization – Jean Cunningham                  32
Copyright © Institut Lean France
                                                                                           2011




         JCC Products and Services
• Lean Back Office Workshops

• Business Process               Kaizens
• Lean    Accounting
•   Lean Human Resources

•   Lean IT and IS Migration

•   Strategic Deployment Planning

•   Lean Metrics

•   Lean Financial Statements


Information Needs for the Lean Organization – Jean Cunningham                  33
Copyright © Institut Lean France
                                                    2011




www.lean-it-summit.com

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"Information needs for the lean organization" by Jean Cunningham

  • 1. Copyright © Institut Lean France 2011 Information Needs for the Lean Organization Jean Cunningham
  • 2. Copyright © Institut Lean France 2011 Building LEAN Beyond Manufacturing • Founder and President • Lean accounting pioneer • Former CFO, Lantech, Inc. • Former CFO, Marshfield Managing Times Press, 2003 Productivity Press, 2007 Door Systems Shingo Prize, 2004 Shingo Prize, 2008 Information Needs for the Lean Organization – Jean Cunningham 2
  • 3. Copyright © Institut Lean France 2011 Evaluate and/or Eliminate Standard Cost Accounting Sam and his saw Information Needs for the Lean Organization – Jean Cunningham 3
  • 4. Copyright © Institut Lean France 2011 Information Needs for the Lean Organization WHY LEAN ACCOUNTING FOR LEAN ORGANIZATIONS? Information Needs for the Lean Organization – Jean Cunningham 4
  • 5. Copyright © Institut Lean France 2011 Traditional Standard Cost Accounting Why is it an issue with lean? Information Needs for the Lean Organization – Jean Cunningham 5
  • 6. Copyright © Institut Lean France 2011 Traditional Financial Statement $ % Sales $1303 100% Standard cost $900 69% Labor variance $50 4% Burden variance ($12) (1%) PPV ($26) (2%) Total COGS $912 70% Gross margin $391 30% Information Needs for the Lean Organization – Jean Cunningham 6
  • 7. Copyright © Institut Lean France 2011 Traditional Metrics Variance Non-Lean Outcomes/Behaviors ► Building of unnecessary inventory Absorption variance ► Reluctance to change over equipment ► Reluctance to change over equipment Machine utilization ► Reluctance to perform necessary PM procedures ► Promotes buying excess inventory due to quantity discounts Purchase price variance ► May compromise quality and delivery over price considerations ► Promotes increase in number of suppliers ► Use of lowest cost resource regardless of skill set Direct labor variance analysis ► Piece rate encouraged the building of unnecessary inventory and compromised quality ► Favorable variances interpreted as good regardless of Overhead variance analysis continuous improvement trend ► Encourages production regardless of demand Information Needs for the Lean Organization – Jean Cunningham 7
  • 8. Copyright © Institut Lean France 2011 LeanPlant 1 Plant 2 $ % $ % Sales $1303 100% $1303 100% Material $517 40% $517 40% Supplies $72 5% $72 5% Net freight $54 4% $54 4% Variable margin $660 51% $660 51% Labor and benefits $190 15% $190 15% Fixed cost (leases, dpr, utilities) $42 3% $42 3% Cost (to)/from inventory $37 3% ($100) (8%) Total cost of sales $912 70% $775 59% GM $391 30% $528 41% Natural margin $428 33% $428 33% Shipments/employee $225 $225 Information Needs for the Lean Organization – Jean Cunningham 8
  • 9. Copyright © Institut Lean France 2011 Evolution: Manufacturing Allocations Traditional Lean Product A Dedicated Shipping Product B Resources = & Customer Product C Focus Standard Cost Lean Accounting Information Needs for the Lean Organization – Jean Cunningham 9
  • 10. Copyright © Institut Lean France 2011 Information Alignment Information Needs for the Lean Organization – Jean Cunnngham 10
  • 11. Copyright © Institut Lean France 2011 Sales has an opportunity to sell the product. Should we take it? Information Needs for the Lean Organization – Jean Cunningham 11
  • 12. Copyright © Institut Lean France 2011 Traditional Product Line Quote price $30 /unit Standard cost $25 /unit Gross margin $ 5 /unit Gross margin % 16.67% Gross margin target 28% Current gross margin 23% Information Needs for the Lean Organization – Jean Cunningham 12
  • 13. Copyright © Institut Lean France 2011 Lean Product Line Direct Shared Total Sales 100,000 100,000 Material 20,000 20,000 Direct costs 18,000 18,000 Shared 39,000 39,000 62,000 (39,000) 23,000 @ 10,000 @ 2,500 • Material content from BOM = $6 Revenue 300,000 75,000 • 1 additional direct labor needed Material 60,000 15,000 Variable Margin 240,000 60,000 • 10,000 units — 50% probability Direct cost 40,000 40,000 2,500 units — 95% probability Profit 200,000 20,000 Information Needs for the Lean Organization – Jean Cunningham 13
  • 14. Copyright © Institut Lean France 2011 Company Totals Product Line @ 10,000 @ 2,500 Direct Shared Total Sales 100,000 100,000 400,000 175,000 Material 20,000 20,000 80,000 35,000 Variable Margin 80,000 80,000 320,000 140,000 Direct costs 18,000 18,000 58,000 58,000 Shared 39,000 39,000 39,000 39,000 Gross Margin 62,000 (39,000) 23,000 223,000 43,000 GM %age 23% 57.5% 24.6% Information Needs for the Lean Organization – Jean Cunningham 14
  • 15. Copyright © Institut Lean France 2011 I have to close a plant. Which one? Information Needs for the Lean Organization – Jean Cunningham 15
  • 16. Copyright © Institut Lean France 2011 Traditional Plant 1 Plant 2 $ % $ % Sales $1303 $1303 COGS $900 $900 Variances $12 ($125) GM $391 30% $528 41% Productivity/employee $200 $250 Information Needs for the Lean Organization – Jean Cunningham 16
  • 17. Copyright © Institut Lean France 2011 Lean Plant 1 Plant 2 $ % $ % Sales $1303 100% $1303 100% Material $517 40% $517 40% Supplies $72 5% $72 5% Net freight $54 4% $54 4% Variable margin $660 51% $660 51% Labor and benefits $190 15% $190 15% Fixed cost (leases, dpr, utilities) $42 3% $42 3% Cost (to)/from inventory $37 3% ($100) (8%) Total cost of sales $912 70% $775 59% GM $391 30% $528 41% Natural margin $428 33% $428 33% Shipments/employee $225 $225 Information Needs for the Lean Organization – Jean Cunningham 17
  • 18. Copyright © Institut Lean France 2011 What will happen if we insource this product? Information Needs for the Lean Organization – Jean Cunningham 18
  • 19. Copyright © Institut Lean France 2011 Traditional Insource A B C Standard hours 2 3 7 Standard rate $40 $23 $30 $80 $69 $210 Material cost $70 Total cost $429 Vendor price $200 Information Needs for the Lean Organization – Jean Cunningham 19
  • 20. Copyright © Institut Lean France 2011 Lean In Source Material cost $70 x units 1,000 $70,000 Direct cost 3 people $120,000 $120,000 Utilities $2,000 $2,000 $192,000 Vendor cost $200 x units 1000 $200,000 $122,000 Breakeven: $200 – $70 = $130, then = 938 units $130 Information Needs for the Lean Organization – Jean Cunningham 20
  • 21. Copyright © Institut Lean France 2011 Reality Measures LEAN MEASURES Information Needs for the Lean Organization – Jean Cunningham 21
  • 22. Copyright © Institut Lean France 2011 New Measures Working Points • Support the company strategy • Be few in number • Mostly non-financial • Motivate the right behavior • Simple to understand • Measure the process • Be timely • Be visual; show trends Information Needs for the Lean Organization – Jean Cunningham 22
  • 23. Copyright © Institut Lean France 2011 Box Score LAST YR GOAL J F M A M J J A S ON D Operational Units Shipped 5000/month 6000/month 5400 5550 5700 5800 5925 5800 Sales per person ($K) $201,000 $340,000 217 237 260 264 289 305 Batch size 10 1 6 6 3 1 1 1 Stop the Line 5 x per day 4 x per day 6 4 7 3 3 5 5S 77% 95% 90% 75% 80% 84% 87% 70% Floor Space 9000 sf 8000 sf 9000 9000 9000 9000 9000 8750 Produce to TAKT 120% Under 100% 97% 80% 80% 90% 100% 100% Capacity People in Cell 17 12 17 16 15 15 14 13 TAKT 120 seconds 105 seconds 120 120 120 110 110 105 Financial Inventory ($K) $500,000 $300,000 480 420 380 350 350 340 Revenue ($K) $285,000/mth $342,000/mth 307 316 325 330 337 331 Material scrap ($K) $10,000/mth $3,500/mth 8 2 2 3 2 0.5 Profit contribution ($K) $86,000 $110,000 84 87 95 97 102 100 Overtime Hours 5,000 hrs 2,000 hrs 40 30 10 20 40 0 Information Needs for the Lean Organization – Jean Cunningham 23
  • 24. Copyright © Institut Lean France 2011 IT Box Score LAST YR GOAL J F M A M J J A S OND Operational Projects with changed go live date ## Acceptance to resource commitment # days Delivered projects IT satisfaction score XX% Senior leaders IT satisfaction score XX% All employees IT satisfaction score XX% Capacity Admin hours versus total hours XX% Kaizen events held ## Improvements implemented ## Financial Portfolio funds with no action $XXXX Delivered projects over budget ## Global sales / employee $XXXX Information Needs for the Lean Organization – Jean Cunningham 24
  • 25. Copyright © Institut Lean France 2011 Cascading Box Scores Corporate or Business Unit Value Sales Mfg Admin Stream 1 SQDC Finance Board SQDC IT Each with unique performance measures. Information Needs for the Lean Organization – Jean Cunningham 25
  • 26. Copyright © Institut Lean France 2011 Process and Outcome Metrics PROCESS: Number of manual entries OUTCOME: Days to close PROCESS: Number of WIP locations OUTCOME: Inventory days on hand PROCESS: Client Changes To Specification OUTCOME: Projects On Time PROCESS: Orders entered without carrier info OUTCOME: On time delivery Information Needs for the Lean Organization – Jean Cunningham 26
  • 27. Copyright © Institut Lean France 2011 Next Steps YOUR LEAN ROADMAP Information Needs for the Lean Organization – Jean Cunningham 27
  • 28. Copyright © Institut Lean France 2011 Lean IT Transformation Consulting Consulting Analysis Analysis Transactions Transactions Information Needs for the Lean Organization – Jean Cunningham 28
  • 29. Copyright © Institut Lean France 2011 Lean IT Support Goals Support Change Optimize Eliminate Information Waste Information Needs for the Lean Organization – Jean Cunningham 29
  • 30. Copyright © Institut Lean France 2011 Apply IT to Improvements Pilot Early Adapters Operational Value Add Manual Technical Integration Analysis & Support Poke Yoke • Fax • Track kanban • Scan kanban • Error • Paper cards for receive proofing • Create and order • Part usage • Email kanban cards • Entry to ERP • BOM quality • Handling • Supplier exceptions performance • Part Manual entry Manual entry Integrated performance to ERP to ERP with ERP Information Needs for the Lean Organization – Jean Cunningham 30
  • 31. Copyright © Institut Lean France 2011 Questions & Answers “There is nothing so useless as doing efficiently that which should not be done at all.” – Peter Drucker Information Needs for the Lean Organization – Jean Cunningham 31
  • 32. Copyright © Institut Lean France 2011 Contact Jean Cunningham Email: jean.cunningham@leanjcc.com Phone: 224.688.3504 (U.S.A.) Information Needs for the Lean Organization – Jean Cunningham 32
  • 33. Copyright © Institut Lean France 2011 JCC Products and Services • Lean Back Office Workshops • Business Process Kaizens • Lean Accounting • Lean Human Resources • Lean IT and IS Migration • Strategic Deployment Planning • Lean Metrics • Lean Financial Statements Information Needs for the Lean Organization – Jean Cunningham 33
  • 34. Copyright © Institut Lean France 2011 www.lean-it-summit.com