8Lean Decision Making
Box Score Thinking
In lean management accounting, the box score is the relevant and reliable information designed to improve the quality of decision making, as illustrated in Figure 8.1. The box score provides decision makers with information that is understandable in lean companies and is useful in all types of decisions. Box scores are based on actual information which is both verifiable and valid.
Figure 8.1Quality Decision Making
The numbers and relationships in a box score make visible the true relationships between lean operating performance and financial performance. This drives changes ...
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