Des Lean-Thinkers ärgster Feind, kann manchmal der Controller sein.
Häufig sitzt man in Diskussionen und ist beeindruckt, ob der Leichtigkeit, mit der Controller mit Zahlen jonglieren, hier mal was hinschieben, dort mal eine Person auf eine andere Kostenstelle buchen und am Ende Produktivitätsgewinne ausweisen, obwohl wir am Ende des Tages mit der gleichen Mannschaft die gleiche Stückzahl herausgebracht haben.
Wie geht das?
Meiner Meinung nach ist diese "Feindschaft" keine von Natur aus gegebene. Der Controller ist bestimmt nicht per se, der Erbsenzähler, als den wir ihn oftmals abstempeln.
Das System in dem er arbeitet zwingt ihn zu seinen Handlungen.
Er ist doch genauso am Wohlergehen der Firma interessiert, wie sie. Seine Sichtweise ist einfach durch seine Ausbildung und Umgebung anders geformt, als die Ihre.
Es ist deshalb sehr wichtig das Controlling in Lean Prozessen früh und stark einzubinden und das Verständnis für die Veränderungen zu schaffen.
Nutzen Sie das Controlling eher als wertvolle Ressource, als Berater oder Sparing-Partner. Zeigen Sie ihm auf, was sie machen wollen und wie das Controlling hierbei unterstützen kann.
Für Ihren Veränderungsprozess brauchen Sie Kennzahlen! Wer wenn nicht das Controlling kann Ihnen dabei helfen, diese zu entwickeln.
Sie müssen sich nur beide im klaren sein, dass die herkömmlichen Kennzahlen aus der Kosten- und Leistungsrechnung vielleicht nicht die sind, mit denen sie ihren Betrieb führen wollen.
Zwei Beispiele:
- Wollen Sie ihre Bestände senken, mit one-piece-flow arbeiten, so müssen sie häufiger Rüsten, dies schadet aber ihrer Effizienz!
- Wenn Sie nach Takt und Kundenbedarf arbeiten, kann es sein, dass sie ihr Montagesystem / Spritzgußmaschine etc. auch mal stehen lassen. Die schadet der Auslastung und somit der Effizienz!
Die Effizienz / Produktivität ist (zumindest so wie sie herkömmlich gemessen wird) eine Kennzahl, die ihren Lean-Bestrebungen im Widerspruch steht.
Überlegen Sie gemeinsam, wie man die Kennzahl anders messen kann, so dass sie Ihre Lean-Bemühungen unterstützt.
Hierzu ein paar Quellen:
- Real Numbers von Adams / Cunningham / Fiume
- Lean Accounting von Stenzel
- Der Blog von BMA Inc.
- Den Manufacturing Leadership Blog
PS: Eine persönliche Erfahrung. Wenn man dem Controller seine Nöte schildert und ihm beschreibt, was für Aufwende (Verschwendung) man treibt, nur um Zahlen im System zu generieren, kann es sein, dass man zusammen raus findet, dass die ermittelten Zahlen von niemanden genutzt werden und die Verschwendung ganz einfach eliminiert werden kann.
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Lean Thinker's worst enemy might become the controller sometimes.
Are you astonished as I am by the ease a controller can juggle with numbers, shove costs around from cost center to cost center, book a person from one account to another account and identify productivity gains with all of that, although at the end we didn't build one more piece of equipment.
How does it work?
In my opinion, this "hostility" is not given by nature.
The controller doesn't think of himself as the bean counters we often stamp him. The system in which they work forces him to his actions.
He is just as determined to help with the welfare of the company, as we are. His view is simply shaped by his education and environment which is different than yours.
It is therefore very important to include Controlling in early stages of the implementation of lean processes and to create an understanding of changes to come.
You should rather see Controlling as a valuable resource, as a consultant or sparing partner. Show him what you want to do and how they can support you.
You'll need KPI (key performance indicators) for your change process! Whom if not controlling can help you to develop them.
Both of you have to be aware that the conventional performance measures of standard cost accounting may be the performance measures you will want to use to run your operation.
Two examples:
Efficiency / productivity (at least as it is measured conventionally) is an measure which is contrary to your Lean efforts.
You'll have to decide together how you can measure this ratio differently, so it supports your lean efforts.
Here are a few sources:
PS: A personal experience. If you tell your controller your hardships an the waste you are doing to generate numbers for the "system", it may be that you'll find out together that those figures are not used by anyone and therefore the waste can be easily eliminated.
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Lean Thinker's worst enemy might become the controller sometimes.
Are you astonished as I am by the ease a controller can juggle with numbers, shove costs around from cost center to cost center, book a person from one account to another account and identify productivity gains with all of that, although at the end we didn't build one more piece of equipment.
How does it work?
In my opinion, this "hostility" is not given by nature.
The controller doesn't think of himself as the bean counters we often stamp him. The system in which they work forces him to his actions.
He is just as determined to help with the welfare of the company, as we are. His view is simply shaped by his education and environment which is different than yours.
It is therefore very important to include Controlling in early stages of the implementation of lean processes and to create an understanding of changes to come.
You should rather see Controlling as a valuable resource, as a consultant or sparing partner. Show him what you want to do and how they can support you.
You'll need KPI (key performance indicators) for your change process! Whom if not controlling can help you to develop them.
Both of you have to be aware that the conventional performance measures of standard cost accounting may be the performance measures you will want to use to run your operation.
Two examples:
- If you want to reduce your inventories, work in one-piece flow you'll have to change over quite frequently, but this is bad for your inefficiencies!
- If you work to takt time and customer demand, it may be that your their assembly system / injection molding machine etc. occasionally will stand idle. This harms your utilization and thus the efficiency!
Efficiency / productivity (at least as it is measured conventionally) is an measure which is contrary to your Lean efforts.
You'll have to decide together how you can measure this ratio differently, so it supports your lean efforts.
Here are a few sources:
- Real Numbers from Adams / Cunningham / Fiume
- Lean Accounting by Stenzel
- The Blog of BMA Inc.
- The Manufacturing Leadership Blog
PS: A personal experience. If you tell your controller your hardships an the waste you are doing to generate numbers for the "system", it may be that you'll find out together that those figures are not used by anyone and therefore the waste can be easily eliminated.
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