La contabilità classica è contro il Lean?

Da una riflessione di Joe Stenzel: “an important reason why Western enterprises so frequently fail at lean transformations lies in the unwillingness of leadership to redefine their roles from financially biased  commanders-in-chief to operationally informed facilitators and resource providers …

LeanAcc1

… Lean systems replace the notion of traditional control with system regulation, but high-level managers have little or no incentive to relinquish the status they enjoy as controllers—especially management accountants … Enterprises in transformation to lean that try to manage a system designed for batch production with lean flow methods face inevitable difficulties and confusion, especially when pressures to manage using the traditional accounting measures remain active (i.e., overhead absorption and labor hour variances).”

La Lean Transformation è veramente un cambiamento totale della filosofia manageriale. Anche i principi contabili vanno rivisti.

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