PRICING CUSTOM PRODUCTS WITHOUT A STANDARD COST SYSTEM

摘要

While preparing to con-tribute to the Lean Accounting Summit this past September, I was gratified by how well discussions regarding the elimination of standard cost accounting and lean measurements were covered. However, despite presentations on "How to Hold a Successful Kaizen Event,""Easier, Simpler, Faster: Information Systems in a Lean Organization," and a panel discussion of lean implementation of direct costing to attendees who were eager to learn about lean concepts, theories, and the practical experience of accountants in real companies, one question kept recurring throughout the conference's sessions and during the networking opportunities: "How do I price a product without our standard cost system?"