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Jean E. Cunningham
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Real Numbers: Management Accounting in a Lean Organization Hardcover – March 25, 2003

by Jean E. Cunningham (Author), Orest Fiume (Author), Emily Adams (Editor)
4.2 4.2 out of 5 stars 102 ratings
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Are your accounting data and reports providing a true and timely picture of your company's performance? Are your lean operations personnel complaining that the numbers "lie"?

This explosive issue and its implications are fully explored in "Real Numbers." Traditional "accountingese" is not used, and it is written for all professionals desiring an understanding of the application of lean accounting and the results that can be achieved from its use. The authors, each a former chief financial executive, describe how management accounting evolved to this point and how simplicity and clarity can be restored -- particularly in a lean organization. The anecdotal presentation from their personal experiences vividly illustrates the "Whys" and "Hows" of lean accounting. The management accounting model illustrated in "Real Numbers" points the way to unlocking the true profit potential of lean.

Real Numbers is required reading for SME Lean Silver Certification. It was the first lean accounting book and remains the ideal starting point for investigating this methodology.

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Previous page
  1. Print length
    194 pages
  2. Language
    English
  3. Publisher
    Jean Cunningham Consulting
  4. Publication date
    March 25, 2003
  5. Dimensions
    6 x 1 x 9 inches
  6. ISBN-10
    0972809902
  7. ISBN-13
    978-0972809900
  8. See all details
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Editorial Reviews

Review

Managers in every firm attempting a lean transformation need to read this book and make their numbers real. --Jim Womack, author of Lean Thinking and The Machine That Changed The World

This book will change and improve your business forever. -- J. Jennings, best selling author of: "Less is More" and "It's Not The Big That Eat The Small -- It's The Fast That Eat The Slow."

This is the guidebook to a revolution in administration and financial control. -- T. Powers, President, CEO Hubbell, Inc.

About the Author

Jean E. Cunningham, former chief financial officer and vice president of company services for Lantech, Inc., was the leader in the company's transformation to lean beyond manufacturing. Today, she runs a lean consulting firm specializing in the lean back office including lean accounting, lean HR, and lean IT. Jean has a BS from Indiana University and an MBA from Northeastern University's Executive Program.

Orest J. Fiume retired as a vice president of finance and administration and a director of The Wiremold Company which gained international recognition as a leader in lean business management. Orry teaches a two day executive course, "Lean Management Accounting," for TBM Institute and various schools. He has an MS in Management from Rensselaer Polytechnic Institute.

Jean and Orry both keep an active schedule as private consultants and guest speakers at conferences.

Product details

  • Publisher ‏ : ‎ Jean Cunningham Consulting (March 25, 2003)
  • Language ‏ : ‎ English
  • Hardcover ‏ : ‎ 194 pages
  • ISBN-10 ‏ : ‎ 0972809902
  • ISBN-13 ‏ : ‎ 978-0972809900
  • Item Weight ‏ : ‎ 14.3 ounces
  • Dimensions ‏ : ‎ 6 x 1 x 9 inches
  • Customer Reviews:
    4.2 4.2 out of 5 stars 102 ratings

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Jean E. Cunningham

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Customer reviews

4.2 out of 5 stars
4.2 out of 5
102 global ratings

Top reviews from the United States

Jamie Flinchbaugh
5.0 out of 5 stars Points the way for years of progress
Reviewed in the United States on January 20, 2006
Verified Purchase
Most lean accouting books - in fact most books - present what they consider the solutions, the final answer. Real Numbers does present some answers, but more importantly, they provide the direction. By painting a picture of the ideal state that we should all be shooting for, they give us the guideposts to help us make progress and improvements day after day after day. This is much more powerful, because the progress that follows reading and applying this book can last for years. It is also more flexible because we can adopt what they are teaching to a wide variety of settings and companies. Furthermore, the authors have done it - they were there making it work. I think 10 years from now we will still be referring to this book as an important contribution to lean accounting and to accounting in general.
9 people found this helpful
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a william ott
4.0 out of 5 stars Excellent read
Reviewed in the United States on March 10, 2014
Verified Purchase
Excellent read, overall thought the books was a good overview of Lean from an financial perspective.

The elimination of standard costs is a bit much for a veteran financial guy. However, traditional full absorption standard costing has led many organizations astray, so they are bringing up a very valid concern. The ability to track direct product costs is essential, so I would propose a direct costing system in place of full absorption costing
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Robert S
5.0 out of 5 stars Great book, like new
Reviewed in the United States on August 16, 2020
Verified Purchase
Great book. Glad I could find a used copy instead of paying full price. Book is like new, does not even appear to have been opened. This is my second or third copy of the book because I keep giving them away as a recommendation to read.
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Ann M.
3.0 out of 5 stars Good Read "Interesting" Advice
Reviewed in the United States on May 22, 2015
Verified Purchase
The book has some nice ideas and will get you thinking outside the box. However, some of the advice, in my opinion cannot all be taken seriously in a publicly traded company lest you want to battle internal and external audit. I found myself in steadfast agreement with some of the ideas presented that I never thought of. I also found myself just as equally staunchly disagreeing with some of the ideas presented in a twelve year old book about a discipline that has been altered and made over in the past several years due to several financial crises.
3 people found this helpful
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Theresa Carver
5.0 out of 5 stars Came Just as Described
Reviewed in the United States on January 29, 2020
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It came just as described and in perfect condition. Thanks so much!
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Shaun&Amy
4.0 out of 5 stars Explains many benefits of lean off the manufacturing floor.
Reviewed in the United States on February 16, 2019
Verified Purchase
I like the in depth explaination of what it takes to be a lean enterprise.
The book helps to understand why accounts want the information they want and why they think the information is necessary.
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Daniel P
5.0 out of 5 stars one of the best books to explain how and why Lean accounting works
Reviewed in the United States on September 25, 2017
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Replacement book to one that was loaned and never returned. In my opinion, one of the best books to explain how and why Lean accounting works. Highly recommend it.
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Pamela M. De Lauder
5.0 out of 5 stars Good book
Reviewed in the United States on March 5, 2014
Verified Purchase
Met the author at a conference, really enjoyed the book and her concept of Lean Accounting.
Even let two manager's at my factory read it. They loved it too!
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Top reviews from other countries

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Omar Osorno
4.0 out of 5 stars Good overview of Accounting on a Lean organization
Reviewed in Mexico on January 15, 2020
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Good overview and introduction to Lean accounting. Lack of especifica on how to implement or guide to start the transformation.
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Federico Lippi
4.0 out of 5 stars Real Numbers, lean accounting
Reviewed in Italy on October 22, 2015
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Questo libro è particolarmente utile per chi come me, si trova a dover ricostruire un costo prodotto in ottica lean.

Il metodo è molto interessante, perché segue il filone del change management in ottica lean production system.

Consigliato
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s
5.0 out of 5 stars Lean + finance = <3
Reviewed in France on October 23, 2019
Verified Purchase
Le meilleur livre que la finance et le lean, concis et précis.
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s
5.0 out of 5 stars Lean + finance = <3
Reviewed in France on October 23, 2019
Le meilleur livre que la finance et le lean, concis et précis.
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