Lean Auditing. Paterson James C.

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СКАЧАТЬ of Lean

      The five key principles of lean can be summarized as:

      Specify Value from the Point of View of the Customer

      The aim is to have a deep and ongoing understanding of exactly what the customer is looking for and what they value. A common question in lean circles is “What is the ‘Voice of the Customer’ saying?” Lean asks us to be wary of giving the customer simply what is convenient for the producer, though it recognizes the place for offering new and innovative products/services (even if they were not requested), if they are going to be valued by the customer (e.g. the Apple iPod).

      Identify the Value Stream

      Having understood what is valued, the goal is to understand, in detail, the sequence of processes and activities that deliver this value, all the way from raw materials (if applicable) to the final customer. Lean asks us to critically appraise the purpose of each of these steps: what value is added by each step (in the eyes of the customer) through the whole process, from end to end.

      Flow

      Based originally on a production line mindset, but extended to a more general principle, lean encourages us to make value flow. Lean asks us to look out for waste in any form, such as rework, delays or other interruptions to delivering value. Other issues (such as overburdening or underutilization) should also be noted and addressed. This lean principle also requires close attention to the supporting or preparatory activities that underpin customer delivery.

      Pull

      The lean goal is to deliver customer demand at the time it is needed –not too early (since that can be inefficient and wasteful) or too late (since that will normally not be what the customer wants), but “just in time.”

      Seek Perfection in Ways of Working

      Lean asks us to seek the ideal way – delivering exactly what the customer wants, when it is wanted, at a fair price and with minimum waste. This lean principle goes deeper than just being in line with competitors and what others are doing, (e.g. taking a benchmarking approach). Lean is a way of working that looks for maximum customer value with zero waste – at least as a goal. Linked to this principle is the “Kaizen” notion that one should strive for ongoing improvement, since few processes, if any, will achieve the goal of perfection.

      The lean principles set out above should not be viewed as a linear step-by-step checklist, but rather as a set of underpinning principles informing all ways of working.

      Other Schools of Lean and the Neutral Approach of this Book

      Associated with lean is the field of product quality and six sigma (which is used to drive a very low rate of deviation from required standards). This has led to Lean Six Sigma, which is useful for the manufacture of products that need to be made to a high product quality specification.

      In addition, lean has been combined with systems thinking (which is concerned, amongst other things, with the ways different parts of an organization are interrelated), resulting in the lean systems approach.

      Other approaches to lean also exist, but I take an open-minded approach to the various “flavours” of lean. I think each lean approach has something interesting to say, but I do not believe internal audit should be wedded to a specific lean approach. I have spoken to some CAEs who have been through a lean review (often as part of a wider organizational programme), but have found this has offered limited benefit. This can happen when those driving the lean review are mostly focused on looking for cost savings, or outsourcing opportunities, or do not have a deep understanding of the unique role of internal audit.

      My experience suggests success in implementing a lean auditing approach is often about recognizing the context of specific organizations and adapting what should be done to deliver workable results, whilst staying true to the overall spirit of lean.

      Cost Reduction and Lean

      It is worth writing a few words about lean in relation to cost reduction, since this is one of the key reasons lean attracts attention. Indeed, as mentioned earlier, when I was CAE of AstraZeneca cost management was one of the reasons I was interested in lean. However, lean ways of working should not simply be equated with cost cutting. John Earley (Partner, Smart Chain International) explains:

      “Lean is not simply about cost reduction. Managing and reducing cost is a by-product of lean, it’s not a driver for it.

      Cost cutting measures may buy you time, but often they won’t have transformed the business, and as a result the consequences of cost savings will pop up as costs somewhere else. They’ll arise in customer complaints, or in other areas that might hit your reputation, or your bottom line. In other words, one part of the business might cost less, but the business as a whole suffers, and so often it becomes a negative spiral.

      Lean takes a different approach looking at value as well as efficiency. Will lean reduce cost? Yes it will, but the idea behind lean is if you take care of the value the cost will take care of itself.”

      I think one of the reasons I enjoy working on lean auditing is that, whilst it supports productivity it does not do this in some bleak and heartless manner. To my mind, lean is as much about building added value and developing staff to do this, as it is about productivity and cost management.

      References and Other Related Material Of Interest

      Bicheno, J. & Holweg, M. (2008) The Lean toolbox: the essential guide to Lean transformation.

      Lean Enterprise Institute (2009) A Brief History of Lean. http://www.lean.org/WhatsLean/History.cfm

      Lean Enterprise Institute (2009) Principles of Lean. http://www.lean.org/WhatsLean/Principles.cfm

      Lean Systems Society (2014) http://leansystemssociety.org/

      Morgan, J. & Brenig-Jones, M. (2009) Lean Six Sigma for Dummies. John Wiley & Sons, Chichester.

      Womack, J. & Jones, D. (2003) Lean Thinking (Revised & Updated).

      Womak, J., Jones, D. T. & Roos, D. (2007) The Machine That Changed the World. Simon & Schuster Ltd

      3

      Key Lean Tools & Techniques

      This chapter outlines the lean tools and techniques I have found to be most useful in an internal audit context. This list is small compared to the full range of lean tools and techniques, but – at this stage – I would rather give a flavour of what there is, rather than swamp the reader (since a full description of these tools could comfortably fill several books).

      UNDERSTANDING CUSTOMER NEEDS: THE KANO MODEL

      The Kano model (created by Dr Noiaki Kano) is one of the most powerful lean tools for thinking about what customers do and do not value. It involves listening to the “Voice of the Customer” in relation to what is valued and mapping this out for ongoing reference. Of particular interest is the insight that there are different types of value related attributes. The three key types are summarized below:

      • Basic requirements or dissatisfiers: СКАЧАТЬ