Jim Huntzinger

      Of the many business concepts that mislead accountants, economy-of-scale thinking almost universally leads to poor operational design and accounting practices in manufacturing. This presentation explains how lean principles and methods create right-designed systems for more effective manufacturing. Flow principles and techniques are the key concepts behind designing and executing an effective operation for a manufacturing company. Flow applications that use right-designed systems and machines lead to the elimination of economies of scale thinking. As a result of lean manufacturing principles, companies learn to develop and employ cost management instead of cost accounting.