Lean Accounting Content Repository

Access to the Lean Accounting content repository is a member benefit that we are pleased to share.

Click on category titles to view available content, then click a thumbnail to download a file or play a video (which will appear at the top of the page)

If you are having problems accessing the content, please email  info@aaahq.org where a Member Services staff will help.

Practical Lean Accounting: A Proven System for Measuring and Managing the Lean Enterprise 2nd Edition.  PLA2

1. Why is Lean Accounting Important?
2. Maturity Path to Lean Accounting
3. Cell Performance Measures
4. Financial Benefits of Lean Manufacturing
5. Eliminating Wasteful Transactions
6. Lean Financial Accounting
7. Managing by Value Stream
8. Value Stream Performance Measures
9. Value Stream Costing
10. Using the Box Score
11. Calculating Product Costs – features and Characteristics
12. Eliminating More Wasteful Transactions
13. Sales, Operational and Financial Planning
14. Lean Financial Accounting II
15. The Lean Enterprise
16. Target Costing
17. Expanding Value Streams Outside Our Four Walls
18. The Lean Accounting Diagnostic
19. Performance Measurement Linkage Chart
20. Transaction Elimination Maturity Path Table
21. Value Stream Cost Analysis
22. Value Stream Mapping

For each chapter, I have at least seven files: (1) A brief introductory teaching note. (2) End of Chapter Questions. (3) Suggested Solutions to the End of Chapter Questions. (4 & 5) Test Bank Questions: MC & Discussion Questions & Problems. (6 & 7) Suggested Solutions to the Test Bank Questions. The End of Chapter Problems and Suggested solutions for all 22 chapters are combined in two files and are available as a download from: 
https://www.routledge.com/Practical-Lean-Accounting-A-Proven-System-for-Measuring-and-Managing/Maskell-Baggaley-Grasso/p/book/9781439817162

For some of the chapters I have case problems and suggested solutions.  I have narrated PowerPoint presentations for about half of the chapters. For those, I have one or more video files, the PowerPoint files with the script included in the notes section of the slides, and a separate script file in Word.  I also have some narrated PowerPoint presentations on lean management/production based on the book Lean Production Simplified which I used to introduce students to lean management concepts.

I also have a few short videos featuring Brian Maskell and Bruce Baggaley, the lead authors of Practical Lean Accounting.  I have permission to share those.

The material could be organized by chapter in Practical Lean Accounting, many people interested in using the material may not want to adopt the book, and if the site will eventually be expanded to include material from other professors, it may make more sense to organize by topic area.  My suggestions, and where the PLA2 material would fit follow.

General Overview

Lean Management Concepts

Why Lean Accounting?

1. Why is Lean Accounting Important?    

Production Cell and Value Stream Performance Measures

3.   Cell Performance Measures
8.   Value Stream Performance Measurements
19. Performance Measurement Linkage Chart

Value Streams – Managing by Value Stream – Value Stream Box Scores

4.   Financial Benefits of Lean Manufacturing
7.   Managing by Value Stream
10. Using the Box Score
21. Value Stream Cost (Capacity) Analysis
22. Value Stream Mapping

Lean Accounting Processes – Lean Financial Accounting

5.   Eliminating Wasteful Transactions
6.   Lean Financial Accounting
9.   Value Stream Costing
12. Eliminating More Financial Transactions
14. Lean Financial Accounting II

Features & Characteristics Costing – Target Costing

11. Calculating Product Costs – Features and Characteristics
16. Target Costing

Beyond Budgeting – Sales, Operational, and Financial Planning (SOFP)

13. Sales, Operational, and Financial Planning (SOFP)

Planning and Assessing Change – Transforming to a Lean Enterprise

2.   Maturity Path to Lean Accounting
15. The Lean Enterprise
17. Expanding Value Streams Outside Our Four Walls (could also be under VS)
18. The Lean Accounting Diagnostic
20. Transaction Elimination Maturity Path Table