Chapter One. What Is Lean and Why Is It Important?

Lean creates value. And it does that by creating competitive advantages that better satisfy the customer.

Joe Stenzel1

1. Joe Stenzel, Lean Accounting: Best Practices for Sustainable Integration (John Wiley & Sons, 2007), Kindle loc. 1317–18.

Lean Integration is not a one-time effort; you can’t just flip a switch and proclaim to be done. It is a long-term strategy for how an organization approaches the challenges of process and data integration. Lean can and does deliver early benefits, but it doesn’t end there. Lean principles such as waste elimination are never-ending activities that result in ongoing benefits. Furthermore, some Lean objectives such as becoming a team-based learning organization ...

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