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Lean Accounting: Debits and Credits "Cost Accounting Undercuts Lean," [October 2002, Page 73] is a great article but your chart is very misleading. The chart should reflect steady state conditions under both methods not during changeover to be a fair comparison. Most of the cost differences presented

are only true during the changeover from one system to the other. The real savings of the lean method are from improved cash flow that results from lower inventory levels. Lower capital investment and higher equipment utilization are other contributors.

What is never mentioned in any lean article is the increased costs of down time due to the increased number of changeovers and increased transportation costs due to small lot transfers.

John R. Gietzen

SBU Process Engineering Manager

CTS Automotive Products

Elkhart, Ind.

After reading your article I was startled to realize I was at work and not at home reading the Sunday comics. I just can't believe how poorly cost accountants are portrayed in this article.

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