Cost Tracking
Analytical accounting is not always compatible with the breakdown of flows in an organisational model based on JIT. In adapting it, we put the “compta ana” at the service of managers of value flows, and not vice versa.
By relying on visual management for monitoring, and takt time for monitoring frequency, we are able to set up a local system, extremely reactive, which makes it possible to monitor the development of the unitary cost of the part at an hourly or two hourly frequency, depending on the situation. Discrepancies are thus immediately resolved before they become problems which are difficult and more costly to correct. We thus have a system predisposed towards the effective management of Hoshin Kanri.
