Inc. clients include a very wide range of manufacturing
and distribution companies.
While these companies include the very large multi-nationals
through to small privately held manufacturers, the
common thread is: these are organizations making major
Acuity Brands Lighting
Affordable Interior Systems
Boeing Commercial Aerospace
Danfoss Industrial Controls
Ford Motor Company
Glaxo Smith Kline
Hydro Automotive Structures, Norway
Kromet International Inc.
Lockheed Martin Aeronautical Systems
Market Forge Inc.
National Envelope Company
Rubbermaid Home Products
Square D Company
Tioga Pipe Supply Co.
Tolas Healthcare Packaging
TRW Aeronautical Systems
Tyco Graphic Controls
United Electric Controls
Watlow Controls Product Group
Auburn Works - Auburn Technical Assistance Center
- Association for Manufacturing Excellence
AME - Australia
CAMP - Cleveland MEP
Canadian Manufacturers & Exporters Association
Chico Chamber of Commerce
Coopers & Lybrand Australia
Delaware valley Industrial Resource Center
High Performance Manufacturing Consortium
Lean Enterprise Institute
Manufacturers Resource Center
Maryland World Class Mfg. Consortium
National Institute of Science & Technology
PERA - UK
Pittsburgh Technology Council
Port Elizabeth Technikon, South Africa
PRIMEX - Puerto Rico MEP
Rochester Institute of Technology
South Australia Centre for Manufacturing
Texas Manufacturing Assistance Center
Vermont Manufacturing Extension Center
Hannifin Corporation - With annual sales
of $6 billion, Parker Hannifin Corporation is the
world’s leading diversified manufacturer of
motion and control technologies, providing systematic,
precision-engineered solutions for a wide variety
of commercial, mobile, industrial and aerospace markets.
"We began our lean manufacturing journey in early
1999 and it wasn't very long before we began to run
into the push back from our measurement system. Our
lean manufacturing advocates would say when volume
drops, stop producing. Our measurement system would
say when volume drops, produce so we can absorb. Our
lean division general managers wouldn't use labor
efficiency or capacity utilization as performance
measures, our traditional managers would. Questions
that indicated "we just didn't get lean"
became the norm. Standard costs, gross margin, and
cost led pricing questions were all adding to the
confusion as we began to get serious about the lean
initiative. Those questions were occupying more and
more of our agendas each day.
Our response: organize an internal group to address
these issues. That group discovered BMA Inc's lean
accounting program in late 2000 and has been working
with them ever since. We're finding the tools not
only compliment but are essential to successfully
implementing lean manufacturing . Performance measures,
maturity paths to systems development, how to use
available capacity, and value stream and target costing
are the first of those tools we're putting in place.
As we do, operating and accounting folks no longer
argue about whether the approach or the numbers are
right. They now focus on the business decisions that
need to be made. Accounting is quickly becoming a
business partner and the source of the relevant information
necessary to make informed business choices.
The bottom line: BMA's tools are powerful. They
are quickly becoming essential elements in our journey
to lean manufacturing." Fred Garbinski,
Director of Corporate Finance Top
Brands Lighting, Conyers GA
Comments from people who attended a BMA briefing:
"Best lean overview conducted to date. It
pulls a lot of loose ends together."
"The feedback from our senior management
team [about] the Lean Accounting Executive Briefing
has been overwhelmingly positive ... in fact, they
wanted more! The briefing gave them a clear understanding
of how Lean Accounting canreally help us move our
lean strategy forward and improve our office productivity."
Lisa Haskell, VP ABS Finance, Acuity Brands Lighting,
Conyers GA. Top
Controls Product Group, Winona MN
"I have taken part in four major kaizens
in the last few months lead by different consultants.
The BMA Lean Accounting kaizen was by far the most
productive. We got a great deal done, made a lot of
decisions, and made some significant changes."
Ray Feller, General Manager, Controls Product Group
"A former General Manager once advised our team to spend the company’s money as if it were our own, and to make sure the spend results in real value. The value that BMA provides is outstanding and exceptional."
Ron Blassi, Controller, Watlow Electric Manufacturing Co., St. Louis MO Top
Industrial Controls, Kolding, Denmark
"As a member of the senior management team
of Danfoss Industrial Controls, I enthusiastically
embraced Lean Manufacturing when we began our implementation
a couple of years ago. As the Chief Financial Officer
for this division I soon became aware that the company's
traditional approach to accounting and measurement
did not support the lean changes we were working so
hard on. There was also a clear need to "lean
out" our accounting and administrative processes.
At this time we came across Brian Maskell, President
of BMA Inc., at a conference in America. We brought
Mr. Maskell in for a one-day presentation to our executive
team and the Lean Accounting message he brought made
a lot of sense for us. Since then we have been through
two sessions of the BMA Inc. Lean Accounting training
and we are now implementing Lean Accounting as a part
of our overall Lean Enterprise strategy. Like Lean
Manufacturing, these changes are not easy; they require
a great deal of understanding and cultural change
within the organization. The training and consulting
we have received from BMA Inc. has been excellent
for us. We are now using BMA Inc. as our sensei as
we move further into these vital aspects of lean."
Hans Kongsted, Divisional Finance Manager
"Danfoss Industrial Controls has been working
with lean manufacturing for three years and has extensively
used value stream mapping and Kaizen breakthrough
methodology (Kaizen blitz’s). A value stream
organization has been implemented, and a year ago
we commenced the journey of Lean Accounting.
When we first heard about Lean Accounting, it
struck us how important it was to support our lean
manufacturing process. We had the feeling that something
else was needed; Lean Accounting was the missing link.
A deeper dig into the secrets of Lean Accounting
has revealed many important elements such as lean
performance measurement, calculation of lean manufacturing
benefits, value stream cost accounting and analysis,
product and target costing, elimination of transactions,
and truly lean decision making. We are well into implementing
these in the different areas of our business. We have
found that all these elements really make up a full
Lean Management system.
BMA Inc. has been a tremendous help to us. Their
experience and knowledge of lean manufacturing is
outstanding, and essential to the success with Lean
Accounting. BMA, Inc. does an excellent job in continuously
linking these two together. Lean Accounting does not
make sense without lean manufacturing and vice versa.
In facing the complexity of a global business,
with numerous plants and divisions, BMA Inc’s
insight into systems and IT issues has also been crucial.
Discussions tend to accelerate in the wrong direction,
especially when it comes to this critical area. These
unfruitful discussions disappear as BMA Inc. guides
the improvement processes with great professionalism
Keep in mind: implementing Lean Accounting and
lean manufacturing is hard work, but BMA, Inc. is
worth every dime."
Claus Peitersen, Director, Lean Support Office Top
Affordable Interior Systems, Hudson,
"Just wanted to let you know that you definitely
made an impact. Everyone sees the importance of integrating
sales and marketing into the value streams. Finance
is now on-board and we are moving ahead with Lean
Accounting. We have begun to stress the importance
of level loading assemblies. Everyone is very happy
with the training which was well presented, practical,
and thoroughly lean."
Glenn Fujimoto, Director, Lean Continuous Improvement Top
Alliance Remanufacturing Inc.
"Brian Maskell, a/k/a "Brain" Maskell,
introduced me to a practical and rational approach
to understanding the principles of Lean Manufacturing
for the first time, even though I had heard all the
different "buzz" words before. He brought
a sincerity and sensibility that made me a dedicated
believer and then stuck around to help me solve real
problems. The eye opening experience became the start
of a journey that has affected every aspect of my
career as a business manager and owner.
The improvements and multiple success stories
I have had over the last two years have been a direct
result of the training, teaching and unwavering commitment
of my friend Brian Maskell. Whether you’re hearing
about "Lean" for the first time, trying
to sharpen your understanding or if you really want
to put your implementation to the test, Brian is the
right man for the job!" David L. Paino Jr.,
Vice President, Operations Top
Minnesota Technology, Inc.
"We have used BMA Inc. several times to present
leading-edge lean and agile enterprise materials to
our associates. This helps us shape our perspective
when we share information on the latest developments
in business and technology with our clients. BMA Inc.
is an associate-preferred resource.
We have received first class service from Brian
Maskell. He presents tailored information clearly,
in a very practical, straightforward yet entertaining
way. For example, his presentation style and information
was engaging enough to captivate an audience of 30+
people for two days discussing accounting issues;
that in its self is a wonder."
Michael Dietrich, Senior Manufacturing Specialist Top
C. Tanner Company
"Wow! What a great experience it was to have
you here for the past few days. Thank you for expanding
our minds and opportunities."
Dustin Ott, Manufacturing Manager Top
"Value Stream Costing Helped Us to Secure
a Large Order that We would have Rejected Using Standard
Fabian McCarthy, Executive Vice President Operations
and New Product Development
As a manufacturer of medical devices focused on providing
innovative ways to replace the cumbersome plaster
casts to support broken bones and sprained joints,
Aircast has compiled a remarkable record of increasing
sales and profits for over thirty years of its existence.
However, the challenge of increasing pressure on healthcare
costs and the rise of competitors offering "knockoffs"
of Aircast’s products at lower prices has caused
Aircast to look for ways to understand the economic
value delivered through its lean manufacturing system.
Executive Vice President of Operations and New Product
Development, Fabian McCarthy, Jr, puts it this way.
" Our standard costing system was often not
representative of our true cost basis or helpful in
making more informed business decisions. It was difficult,
and at times impossible, to see how various business
drivers were impacting the costs of our products and
services. Consequently our ability to understand our
operations from a financial perspective was limited.
We called on BMA, Inc. to help us to implement simpler
and more accurate information about product profitability.
"Value stream costing has enabled us to
get a much more accurate picture of the profitability
of our product groups while reducing the time that
we spend in putting the numbers together. We have
been able to make more informed decisions about pricing,
capacity utilization, new orders and the like. For
example, we can now predict with greater accuracy
the effects on profits of lowering prices in competitive
markets to gain share. In one instance this increased
visibility enabled us to make a decision to offer
a customer outside our normal distribution channel
a lower price than we had previously thought possible
using our old costing system. As a result we were
able to secure a large order for business that our
standard costing system would have led us to reject.". Top
Auburn Works - Auburn Technical Assistance Center (ATAC)
In a blog posted June 24, 2010 , after sitting in on Bruce Baggaley's Lean Accounting Class in Pensacola Florida, Mitch Emmons of ATAC writes: ( here's a link to the blog post:
(To read the entire blog post, click here)
"Daily Improvement: Make Things a Little Better in Small Bites.
"I am sitting through ATAC’s Lean Accounting workshop this week and pondering. I’m not an accountant by any stretch of the imagination. If it weren’t for my wife, I’d even have trouble keeping a balance in my check book. However, I am sorting this number talk into terms that make sense to me.
Our instructor has done an excellent job of talking in plain speak. In fact, that is really the objective of the lean accounting process – putting numbers and financial-type reports into plain speak. By doing that, everyone (even accounting-challenged people like myself) can understand. I like that, but what has caught my attention this morning is how clearly this training has broken down the description of improvement.As we in lean continuous improvement stress, improvement is a journey rather than a destination. What we strive to achieve in our lives is to make things a little better each day. That concept in itself is simple sounding, but achievement can often get bogged down in the daily grind and details. Our instructor,
Bruce Baggaley, in his training has helped break down the concept of improvement into three fundamental principles: 1) Break-Through Improvement; 2) Continuous Improvement; and 3) Daily Improvement."
What did those attending expect from this three-day class? View the video posted by Mitch Emmons here: