In lean cost philosophy, the equation Selling pricefixed = Profit + Actual cost implies that

Takt time analysis is used mainly to

Cost accounting that sums optimized parts of a process often

Ohno labeled overproduction first because it

In a pull system supported by kanban, visual controls

Barriers to flow are best eliminated by organizing around

In lean thinking, batching often persists because it

Traditional accounting systems discourage lean transformation because they

In lean, the primary reason to focus on process rather than results is that process measures

Management by fact requires that decisions be based on