
90 • e Lean CFO: Architect of the Lean Management System
Paul tells Joe that by purchasing two new machines and hiring two operators, value stream
ca
pacity can be increased to more than the required 3,000 units/month.
e and Paul contact Brian, the CFO to prepare a future state value stream income state-
t which includes 3,000 Pro-Value 602’s per month at $45 per unit.
o-Value value stream income statement shows the actual change in revenue and
sts associated with adding 3,000 units of Pro-Value 602’s per month.
cause Neutralia must purchase additional capacity, labor and machine costs will
rease, but the future state return on sale ...