Article | REF: AG4112 V1

Lean Management et excellence industrielle

Author: José GRAMDI

Publication date: July 10, 2012

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8. Conclusion

As you can see, Lean Management is more than just a battery of tools; it is, above all, a break with the productivist paradigm from which we are emerging. A lean transformation will therefore have to go hand in hand with a profound rethinking of our decision-making mechanisms, and an abandonment of certain local performance indicators and the obsession with unit cost.

In the United States, this incompatibility has been highlighted for several years and has given rise to the emergence of an alternative to traditional cost accounting: lean accounting and value stream costing.

This paradigm shift is, however, far from unanimous in France, and we are currently witnessing a dangerous misuse of lean tools with one objective and one objective alone: to improve productivity.

In...

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