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Chapter 6
Building Your Efficiency
Numerator
I wish I had more original and less two-dimensional ways of referring to
how my beloved profession’s workplace activities interact to create and
destroy value. If you successfully digested the Chapter 5 discussion about
vertical lean process engineering, you deserve better treatment than to have
me throw more MBA-speak at you. So, I promise to spend most of this
chapter illustrating a true-to-life, live practice example of successful horizon-
tal lean integration from my own days as a tax partner in a CPA firm.
The phrase “horizontal integration” never got much more response from
me than wincing regre ...