The Lean Accounting Box Score represents a superior method for analyzing the financial impact of DFMA and for tracking the progress of DFMA projects. Capacity measures the time savings of DFMA and the value stream income statement illustrates that the complete financial impact of DFMA. The Box Score puts all this information together. In the end, the financial benefits of DFMA, as projected by the Box Score, will be realized as real profitability improvement because the value stream income statement reflects real changes in revenue and spending, rather than in artificial labor rates or product costs.
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