
6 • e Lean CFO: Architect of the Lean Management System
why measurement and reporting systems need to be changed. You need
to measure how well any operation delivers customer value, at any time.
What exactly is value and how is it delivered? It’s easy to identify when
you look at the products or services your customers buy. ese products or
services must meet certain quality specications and delivery standards.
Lean companies understand that value is more than just the product or
service. Customer value is created every time a customer has an encounter
with your company. ink of all the encounters your customers have with
your company outside ...