Lean Metric, Lean Accounting and Value Stream Accounting

  • Andrea Chiarini
Part of the Perspectives in Business Culture book series (PEPIBC, volume 3)


Chapter 4, which mainly focused on Hoshin Kanri strategic planning, discussed the importance of defining strategic goals that can be deployed to measurable annual targets when striving to apply Lean. The indicators and targets of these goals control Kaizen workshops and other improvement program results directly through Key Performance Indicators (KPIs). Specific Lean KPIs fall into the Lean Metric category and will be explained in further detail in the following sections. Several of these indicators are also used by TQM systems and are known as cost of quality; others are specific to Lean application, such as Overall Equipment Effectiveness (OEE). Each company should carefully evaluate its strategic goals to be able to decide which process indicators are best suited, according to the deployment process explained in Chap, 4. Organizations of business excellence that have already applied Lean recommend that indicators should be shared, easy to measure and, in particular, measurable in real-time. One of the main principles that Lean is based on is, in fact:


Indirect Cost Cost Driver Overhead Cost Cost Center Waste Reduction 
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Copyright information

© Springer-Verlag Italia 2013

Authors and Affiliations

  • Andrea Chiarini
    • 1
  1. 1.Chiarini & AssociatesBolognaItaly

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