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Gary Kapanowski
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Author: Gary Kapanowski
“Yeah runnin' down a dream; That never would come to me; Workin' on a mystery, goin' wherever it leads; Runnin' down a dream .”

According to William Levinson there is a divergence in corporate strategy from an operating and reporting point of view, which leads to a misallocation of resources utilized to produce decision making information . When an organization is focused primarily on finance-based metrics, like bank covenants, compliance for IRS or SEC regulations, and other guidance for exporting of goods or services outside of the country, suboptimal performance is a guaranteed result. This article will address why this occurs and how we can prevent this from happening in our organizations. Leading with our Tom Petty theme, organizations need to lead with focused goals and metrics that direct employees toward optimal performance. Optimal performance can be achieved by using lean manufacturing and Just-in-Time strategies. Reviewing the history of these strategies can provide insight toward optimal performance for which the roots can be found in the early stages of the industrial revolution and Ford Motor Company.
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“He say I know you, you know me, One thing I can tell you is You got to be free, Come together, right now, Over me.”
There are many publications that specify the differences between lean and standard cost accounting. This is expressed from the definition of each methodology to specific tasks performed. Unfortunately, there are not many that indicate where lean and standard costing can have common ground and can be used to accomplish organization’s goals and improve decision making.
The focus of this article is to show that the convergence of lean and standard costing is more than believed. Instead of focusing on the differences to divide the cost management community, this article will focus on ways to bring the accounting community together. Overtime, the accounting community will find new ways to work together to develop synergies for the advancement of accounting practices and improved decision making. As with lean’s focus on customer and respect for people, it is the tenant for lean professionals to unify the process for efficiency and effectiveness, bring the process in control, and allow everyone to work in the best environment to complete their tasks. This is our call to arms: Start the conversation on what can be done together to develop best accounting practices and decision-making processes.
This article will start with the classic view of lean and standard cost accounting to set the baseline understanding for the article. The lean definition and identification of muda or waste is presented to illustrate how lean and standard costing can be utilized together. This will be expanded into the 14 principles of lean (TPS).
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“Keep your eyes on the prize”, Alice Wine
In business, it is easy to lose track of time. This occurs due to full meeting schedules, the busy nature of certain jobs and tasks, impending deadlines, and everyday life. Consequently, it is understandable that the direction of the organization can sometimes become displaced from our thoughts. The step-by-step divergence from the mission, vision, and goals can occur through various day-to-day, or even minute-to-minute, activities that distract the organization, which leads to the negative trend of a “death spiral” (i.e., the point of no return that prevents the organization from realizing its goals). In this case, outsourcing is capable of producing this negative effect on an organization.
The basic make-versus-buy analysis is simple to understand but sometimes difficult to implement as there are direct and indirect costs associated with the overall decision. These include labor, material, and overhead. Many companies utilize the make-versus-buy analysis calculation, which can be found in accounting books and various websites, but this is short-sighted. There are other issues that go beyond these stated costs. For many organizations, completing the work internally produces many advantages that are not reflected in the standard make-versus-buy analysis. Another factor to consider is the timing of the accounting treatment of the make versus buy analysis can lead to over or under applied indirect cost (overhead). Please note that this is not limited to manufacturing organizations — this is an issue for service organizations as well.
The focus of this article is to identify the issues beyond the basic make-versus-buy analysis and other complications that occur with absorption cost accounting and outsourcing (purchase) of the operation’s internal production. Examples will provide a clear illustration of the possible scenarios of this complex accounting application.
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GARY KAPANOWSKI: Four efficient steps toward a positive culture

Implementing culture change anywhere is a difficult and time-consuming task. At organizations, this process is most difficult due to the nature of the change is at a work environment where individual goals are not the same as the organization’s goals. This doesn’t have to be the case though. This article from the University of Michigan’s Center for Positive Organizations, provides the best way to get this process started.

Define the result you are trying to create
Find fellow change agents
Build momentum
Replicate rather than grow
Article Link: http://positiveorgs.bus.umich.edu/news/four-efficient-steps-toward-a-positive-culture/

Gary Kapanowski – Lean Six Sigma Master Black Belt – Excelsior

The following blog is the opinion of Gary Kapanowski and Garykapanowski.com. It is the sole intent to broadcast this opinion from Gary Kapanowski and Garykapanowski.com exclusively and not to reflect on any other institutions or organizations associated with Gary Kapanowski or Garykapanowski.com.
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Say Nice Things About Your Colleagues This Week. You Won’t Regret It

It doesn’t cost anything to be nice. It’s a great saying and true. A study by the University of Michigan’s Ross School of Business Center for Positive Organizations provides a guideline to assist everyone in improving tram moral. Remember shallow comments don’t add value. Affirmations that are meaningful and effective include the following:

Create a positive first impression
Communicate the value each person brings to the team
Describe your team positively if they feel undervalued
Article Link: https://michiganross.umich.edu/ross-news-blog/2017/08/08/challenge-say-nice-things-about-your-colleagues-week-you-won-t-regret-it?lipi=urn%3Ali%3Apage%3Ad_flagship3_university%3BjkKCH4yZSLOu3daJ43sZUA%3D%3D

Gary Kapanowski – Lean Six Sigma Master Black Belt – Excelsior

The following blog is the opinion of Gary Kapanowski and Garykapanowski.com. It is the sole intent to broadcast this opinion from Gary Kapanowski and Garykapanowski.com exclusively and not to reflect on any other institutions or organizations associated with Gary Kapanowski or Garykapanowski.com.
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Our Broken Economy, in One Simple Chart

This is a nice chart describing the yearly improvements of different income classes in America. This study needs to be expanded for more understanding of the data and cures to fix the issue.

Article Link: https://www.nytimes.com/interactive/2017/08/07/opinion/leonhardt-income-inequality.html

Gary Kapanowski – Lean Six Sigma Master Black Belt – Excelsior

The following blog is the opinion of Gary Kapanowski and Garykapanowski.com. It is the sole intent to broadcast this opinion from Gary Kapanowski and Garykapanowski.com exclusively and not to reflect on any other institutions or organizations associated with Gary Kapanowski or Garykapanowski.com.
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The pen is still mightier than the sword

This is a great article noting several studies showing the handwritten notetakers performed better than computer note takers. Until I see more statistical data, I think there are more reasons than the simple notation of paper versus computer notes. One is the level of mastery of paper and computer note taking. Each study did not indicate the proficiency of each participant using either method. I believe this is the biggest indicator since each person learns differently. Overall, a great article for research a great topic that everyone can relate.

Article Link: https://www.brookings.edu/research/for-better-learning-in-college-lectures-lay-down-the-laptop-and-pick-up-a-pen/?utm_campaign=Brookings%20Brief&utm_source=hs_email&utm_medium=email&utm_content=55215633

Gary Kapanowski – Lean Six Sigma Master Black Belt – Excelsior

The following blog is the opinion of Gary Kapanowski and Garykapanowski.com. It is the sole intent to broadcast this opinion from Gary Kapanowski and Garykapanowski.com exclusively and not to reflect on any other institutions or organizations associated with Gary Kapanowski or Garykapanowski.com.
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GARY KAPANOWSKI: Flint water crisis, same as it ever was

The updated news coming from the Flint water issue is alarming. Government officials note the water quality is improving but not in the clear. At the same time of this announcement, job postings for lead abatement jobs were issued by the government. This is the denial – acceptance two step in action.

Some questions that have never been provided are about detection.
1. Are the samples used for the past 10 years in Flint accessible and available for re-testing? Where are all the results from past test and have the individuals and supervisors been interviewed to explain their results and conclusions.
2. Is there a Failure Mode & Effect Analysis (FMEA)? This will have every possible safety failure identified and how to mitigate or respond to the issue occurring. It will also provide for areas to improvement. Upon reading the news from this crisis, it appears this was not complete or was lacking in many areas from industry standards. This alone is reason to remove everyone involved with this issue starting with the city officials and mayor.
3. The slow nature of response points to a bureaucratic process that does not have the customer as the focus but to protect the process. This is a shame due the he sole reason the process is in place is to protect the customer. There are multiple checks-balances to prevent this from occurring.
My wish is that the government offices sent to review what occurred in this case has a open view point to ask the 5 why questions to get to a root cause and fix the process. Let the voters, courts, and human resources decided on the people issue.

Article Link: http://www.freep.com/news/flint-water-crisis/

Gary Kapanowski – Lean Six Sigma Master Black Belt – Excelsior
The following blog is the opinion of Gary Kapanowski and Garykapanowski.com. It is the sole intent to broadcast this opinion from Gary Kapanowski and Garykapanowski.com exclusively and not to reflect on any other institutions or organizations associated with Gary Kapanowski or Garykapanowski.com.
Gary Kapanowski
Gary Kapanowski
garykapanowski.com
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Timing is everything, especially when the 2008 financial crisis occurred

This is to document that Ford Motor Company was in worse condition than both General Motors and Chrysler in 2006 and needed a revised mortgage of $23.6 billion to allow its restructuring to implement change. This allowed for Ford to operate through the 2008 financial crisis without the immediate worry of bankruptcy facing the other auto makers. This was reported and lived as an eye witness to the event by Fred Hoffman, a retired Chrysler executive and assistant to Governor Jennifer Granholm.

Article Link: http://www.freep.com/story/opinion/contributors/2017/01/19/thanks-saving-auto-industry-president-obama/96797256/


Gary Kapanowski – Lean Six Sigma Master Black Belt – Excelsior
The following blog is the opinion of Gary Kapanowski and Garykapanowski.com. It is the sole intent to broadcast this opinion from Gary Kapanowski and Garykapanowski.com exclusively and not to reflect on any other institutions or organizations associated with Gary Kapanowski or Garykapanowski.com.
Gary Kapanowski
Gary Kapanowski
garykapanowski.com
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