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This practical and informative volume demonstrates the importance of the relationship between a physically lean enterprise and accounting. It argues that to have continued success in today's increasingly competitive marketplace, businesses must streamline both their physical operations and accounting methods. "Lean Cost Management" offers both philosophical and practical applications for improved cost-management, and over 100 years of insight from the fathers of the Industrial Revolution to today's leading experts in the field of lean enterprise and accounting. It illustrates these techniques by looking at the highly successful operational accounting system developed by Toyota's North American outfit. Also included in this volume is a working model of a production factors spreadsheet that allows business to more effectively track their costs.