Accounting : where we are and where we must go -- Why traditional accounting methods fail -- Toyota's success : profit beyond measure -- Execution -- Alexander Hamilton Church : his cost management system -- The focus factory -- Church and excess capacity -- The physical operation -- Lean measurements : measuring the business -- Designing for the lean enterprise : right-designing -- Lean creates lean cost management -- Teamwork -- System evolution -- Transactions and lean -- Lean : like a gear train -- Where is ABC? -- Production factors : Church's method applied -- A summary of thought : lean cost management -- How to transform to lean cost management -- Conclusion.