Cost Accounting and Marketing

“Smart costing is a marketing advantage”

starting October 4, 2017

Course Description 

Join Mike to discover easy “how-to” ways on these subjects

Week 1. Cost structure made simple

Week 2. Smart Financial Statements

Week 3. Cost Accounting how-to’s

Week 4. Benchmarking the market

Week 5. Marketing: setting prices

Week 6. Control

I'll hold this class at the Memphremagog Community Learning Center's 

Adult Night School (which I co-founded 10 years ago!):

www.magogCLC.ca

Lean Management Foundations

Let's make place for the many human-based foundation principles such as:

•  cross-functional,  ..    multi-disciplinary,
• deep reflection (both personal & team),
• counter-measure,
• at-a-glance visual evaluation, visual symbols etc,
• attainment of levels of progress; bronze - silver -gold - etc
• present day LEAN tools sets such as SPC, 0 DFFP and the whole range of TPS,
• PDCA based (ref. Dr. Edwards Deming),
• 3G, 4M, 5 Whys' and 7 QC Tools, and QC Story Board,
• 'Tamazume' massive creative input for ''Cost-Half '',
• the journey leading us to TQM
• + all good innovation-collaboration tools

Mike Davis,   Www.mma.ca      Mike.davis@mma.ca   You are welcome to ask questions. 

 

10 years now and still going !

Clients of MMA Lean Associates Inc. since 2011 included:

Aerospace;     food machinery;     vehicle parts;     facilities recovery;     community development; hospital management;     social impact measurement;     Boards of Directors;     community centers;     social non-profit;     adult night school;     teaching Business;     mentoring and coaching. 

The above are the recent 4-5 years. Please find more on my web site at www.mma.ca

Mike.davis@mma.ca.  Write to me anytime. You are welcome to ask questions. 

More on LEAN Management

LEAN will be the way to manage* the entire enterprise.

* using the word manage in it's widest sense.

 

1. It's principles etc will be deployed throughout the organization and people's morale will leap ahead.
2. As it is in Toyota: called Management By Policy Control .. or .. Hoshin-Kanri.
3. Soon, not so far off, LEAN will be the engine that operates the entire spectrum of an organization.
4. Soon: "Great, I see that you are using LEAN to manage the entire enterprise!" And ..
5. "Great, it's very interesting how you are using LEAN Management to adopt Policy and convert Strategic Thinking into Action."
6. Encompasing SWOT, GOSPA**, MBO**, FMEA, ISC, QA, TQM, PDM et al, and the learning organization.
7. ** with big bold audacious targets.
8. "I'm so glad to be on your Board of Directors - where LEAN Management is the way to manage ALL of our aspirations and goals totally"
9. This is the future of LEAN: LEAN Management; the LEAN enterprise / organization.

 

The LEAN principles are greatly human based and will all together emerge as a sort of "Business Culture"

 

1. That's the way it is since 20 years in Toyota and of course getting better and better.
2. Perhaps as LEAN unfolds, it may one day be called "GO LEAN" or some such title.
3. Technology enabling software would have to keep it simple, one-page style, exciting, compelling, etc;
4. PLUS to make place for the many human-based foundation principles such as:

•  cross-functional,  ..    multi-disciplinary,
• deep reflection (both personal & team),
• counter-measure,
• at-a-glance visual evaluation, visual symbols etc,
• attainment of levels of progress; bronze - silver -gold - etc
• present day LEAN tools sets such as SPC, 0 DFFP and the whole range of TPS,
• PDCA based (ref. Dr. Edwards Deming),
• 3G, 4M, 5 Whys' and 7 QC Tools, and QC Story Board,
• 'Tamazume' massive creative input for ''Cost-Half '',
• the journey leading us to TQM
• + all good innovation-collaboration tools***.
• *** can I say this as "8 axis of movement" ?

Mike Davis,   http://www.mma.ca/   mike@mma.ca

 

LEAN Management

Based on my 18 years as VP, Lead Canadian at a Toyota Manufacturing Subsidiary, plus recent initiatives within Governments especially the Health Sector, I would say that the LEAN movement will soon grow-up:


From >    "a LEAN program within an organization", .. or .. " a methodology for (only) process improvement" ..

To >       All the above, PLUS to be THE enterprise-wide LEAN Management Way that will engulf all of the organization's aspirations, goals, objectives and all operations.

I.e.: LEAN will be the way to manage the entire enterprise.


It's principles etc will be deployed throughout the organization and people's morale will leap ahead. (AS IT IS at Toyota)

So, shortly, we will no longer be saying: "Hi, are you using LEAN to improve productivity and trim workforce (&/or attrition)?" .. nor : "Hi, are you using LEAN to optimize and improve processes?" LEAN Process Improvement of course will remain, sustain and then soon become ''given" as everyone - everywhere adopts the LEAN tools, tips, techniques, templates etc etc to improve processes right now .. and .. to go on forward improving forever ("improvement after improvement", or so-called 'continuous improvement'). But, LEAN will also become much more encompassing than that.

No longer will we be considering LEAN as just only an added activity that organizations use for productivity. No longer will LEAN be only cornered to specific initiatives and left outside of the total governance of an entreprise. No longer will LEAN be seen narrowly as "Oh yeah it's good stuff, but .. does not apply to Policy, Strategy, HR, Marketing, Technical and Development, et al." No more sayings like that. That view will soon be history.

Soon, not so far off, LEAN will be the engine that operates the entire spectrum of an organization.


Soon we will be saying: "Great, I see that you are using LEAN to manage the entire enterprise!" "Great, it's very interesting how you are using LEAN Management to adopt Policy and convert Strategic Thinking into Action." "I'm so glad to be on your Board of Directors - where LEAN Management is the way to manage ALL of our aspirations and goals totally"


This is the future of LEAN: LEAN Management; the LEAN enterprise / organization.


The LEAN principles are greatly human based and will all together emerge as a sort of "Business Culture"

Perhaps as my view unfolds, it may one day be called "GO LEAN" or some such title.


Anyway, that's the way it is since 20 years in Toyota and of course getting better and better.

Mike Davis    http://www.mma.ca/   mike@mma.ca

Operational Auditing Methodology

Here is my approach to the Operations Audit mandate:

1. Describe what, how, etc are generic SYSTEM expectations.


2. With the CEO, CFO, identify the organization's main Operational Systems.


3. Examine System Weaknesses.


4. Make repairs based on experience and best practice.


5. Noteably make use of "The Toyota Way" (Lean)


6. Deployment and Results with increased morale and strength

Let me help you by training, advising or auditing.
mike@mma.ca
www.mma.ca

OPERATIONS AUDITING

The Auditor General of Canada recently exposed System Weaknesses in the intent to buy F35 jets. It reminds me that any company or organization should seek to have an Operations Audit done from time to time.

This is not a financial audit. An Operational Audit examines the organization and it's practices.
We need to identify our weaknesses as an organization before getting stronger - and - certainly Getting Stronger is our organizational aim.

So we examine those systems, those systemic weaknesses, and decide on repairs.
Repairs can be found from best practices and benchmarks like "The Toyota Way" and others.

Use good audit methodology and someone with plenty of experience.
Let your Managing Director, CEO, CFO or Corporate Planner lead this activity.

I can help you achieve this by training, advising and auditing.
mike@mma.ca
www.mma.ca