CPE Session 30: Sunday, August 3, 8:00 AM – 12:00 PM
Making Accounting Relevant
to Lean Enterprises – Part 1: Lean Simulation
(Accounting – Basic)
[SESSION CANCELLED]
Description/Objectives:
Objectives: Introduce the concept of lean thinking and provide an understanding of the application of lean principles. Discuss the accounting information needs in lean enterprises and the demand for teaching lean accounting concepts in the classroom.
Workshop content includes:
- A background of lean manufacturing, including a description of the concepts underlying the Toyota Production System and its related lean practices.
- A four-phase simulation that provides a visual, hands-on demonstration of how changing production from a traditional "push" system to a team-based "pull" system improves productivity. Implications for accounting information and performance measures are presented.
- A discussion of how accountants can become part of the "lean team." An explanation of the deficiencies of traditional standard costing in lean environments and how lean accounting methods provide more relevant information. Resources for learning about and teaching lean thinking will also be provided.
NOTE: Parts 1 and 2 of this workshop series are distinct sessions. You may attend either one or both. Part 1 focuses on providing a foundation in lean principles; Part 2 concentrates on accounting for the lean enterprise.
Presenters:
Rosemary Fullerton, Utah State University
Frances Kennedy, Clemson University
Gloria McVay, Winona State University
Note: CPE fields of study are in parentheses