LEAN ACCOUNTING BEST PRACTICES FOR SUSTAINABLE INTEGRATIONE phần 2 ppt

Dr. C. J. McNair’s (Chapter 6) motivation to embrace lean thinking comes

from many sources. For Dr. McNair, it came in the form of the book Relevance

Lost (Boston: Harvard Business School Press, 1991) by Johnson and Kaplan.

Since 1987, Dr. McNair has completed numerous studies of emerging man￾agement and accounting practices, authored eight books and many articles on

these topics, including The Profit Potential (New York: John Wiley & Sons,

1995), which discusses various forms of organizational waste and how to de￾velop measures that will lead to its elimination; Benchmarking: Tool for Con￾tinuous Improvement (New York: John Wiley & Sons, 1995) with Kathleen

Leibfried; and Total Capacity Management (Boca Raton, Fla.: CRC Press,

1998), which was sponsored and published by the IMA, and worked with lead￾ing companies to identify and implement new cost management systems since

1987. Over the past six years, Dr. McNair has extended her work into the area

of strategic cost management. Dr. McNair has developed a model and method￾ology that defines and develops cost management from the “outside in.” The

resulting Customer Value Management System (CVMS) has been researched,

implemented, and tested in the United States, Canada, and Europe.

xxxiv About the Contributing Authors

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PART I

LEAN ESSENTIALS

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