The Lean CFO

32 • e Lean CFO: Architect of the Lean Management System

process mapping and continuous improvement activities. Variability, on

the other hand, must be managed continuously just like it is done in man-

ufacturing. Let’s look at how Lean oce ow is created by designing the

process, planning the work, and controlling the work.

e purpose of creating Lean oce ow is to redesign oce processes so

they are both customer focused (delivering the value that customers want)

and productive. ese are the same goals as those of manufacturing. What

makes this harder to do in the oce is that there must be more Lean prac-

tices in place to manage the variabi ...