8. Conclusion

As you can see, Lean Management is more than just a battery of tools; it is, above all, a break with the productivist paradigm from which we are emerging. A lean transformation will therefore have to go hand in hand with a profound rethinking of our decision-making mechanisms, and an abandonment of certain local performance indicators and the obsession with unit cost.

In the United States, this incompatibility has been highlighted for several years and has given rise to the emergence of an alternative to traditional cost accounting: lean accounting and value stream costing.