The Controller as Lean Leader

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Lack of Metrics Is a Recipe for Failure

Most business measures today are worthless. Why? It is because, just like our traditional standard cost system, these current measures are created “by accounting, for accounting” but should be created “by OPS, for OPS.” We measure whatever is easy to measure and not what we want to improve—what will validate our Lean progress and align with our Lean business strategy. Yes, at the start of our Lean transformation, we do not have the culture in place for new Lean metrics. But then, too, most of what we ...