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Author Archives: NKatko
Capacity Has Value – Part 1
In manufacturing companies, the term “capacity” typically refers to the aggregate production capabilities of your factory. It’s a bit like your factory’s bandwidth … it defines how much manufacturing can your operations support in a given period of time. Understanding … Continue reading
Posted in Lean Accounting, Performance Measures, Uncategorized
Tagged BMA, Lean Accounting, Nick Katko, Standard Cost, Value Stream Costing
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It’s About Spending, Not Costs – Part 4
Continuing my discussion about what I call “Lean Cost Management:” I’ve been making the case for a Lean Cost Management System vs. using “traditional” cost management methods. Management methods differ widely between the two approaches when it comes to keeping … Continue reading
It’s About Spending, Not Costs – Part 3
Continuing my discussion about Lean Cost Management: last blog, I made the case for a Lean Cost Management System vs. using “traditional” cost management methods, focusing on Materials Spending. Today, I’ll tackle two more topics: Labor and Machines. Labor Spending … Continue reading
Posted in Lean Accounting, Uncategorized
Tagged BMA, BMA Inc., Lean CFO, Lean Management, Nick Katko, Spending, Value Stream Costing
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