Management Accounting System Problems in Context of Lean : Development of a Proposed Solution

Based on three case studies, a new Lean financial model is developed. This new model improves the organization by increasing Lean goal congruent behavior. The new financial (costing) model uses the waste categories known from Lean in order to create decision information for Lean decisions such as where to focus activities. The three case studies that the model development is based upon have a variety of problems getting their current management accounting system, standard costing systems, to work congruently with their Lean efforts. The new developed financial model improves the decision-making information in Lean organizations by rectifying the conceptual problems the three case companies have