The traditional accounting methods currently used in industry were built for mass production purposes and are often at odds with lean business strategy. For example when equipment are purchased the preference often seems to be to keep it running as much as possible so that its utlization rate remains high even if customers are not bying the products teh equipment is making. Producing lots of product even if customers are not buying the product provides a false sense of high performance. It is not about how much you produce but whether you produce whatcustomers are buying. 

The purpose of Lean Accounting is to support the lean enterprise. The intention of lean accounting is to move to an improved accounting system that measures and motivates business practices in the lean enterprise. This training includes lectures and exercises to highlight the concepts and principles involved in Lean Accounting.