Real Numbers

Management Accounting in a Lean Organization

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.

Jean E. Cunningham

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 integrating a client's business functions i.e. accounting, HR, IT, etc.) with lean operations. This is known as Lean Business Management or The Lean Office. Jean has a BS in Accounting from Indiana University and an MBA from Northeastern University's Executive Program.

Orest J. Fiume

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.

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