creating a Beautiful Bottom [:)]....Line LO26407

From: demingtw (
Date: 03/20/01

Replying to LO26388 --

Thanks Winfried and Rick's nice comments.

I think both SoL and DEN archives has a wonderful speech of Prof. Johnson.
Highly recommended.

IMHO, too many Westerners used to forget that cost and quality are '
effects' or 'results'. Most of Prof. Johnson's books are available through
Amazon and Rick forget to link them.

There are many good reports about Toyota system and lean thinking recently
for down turn in business, say in last Friday Asian Wall Street Journal,
had a report on why Toyota continually score high in USA surveys for their
true lean and high quality production, and in FT, 'Lean times for a lean

About two years ago, the boss of Kyocera wrote a best-selling Japanese
book on accounting and management, I hope it has an English version.

Hanching Chung
'In our human world of bounded rationality, organizational identification is a
major mechanism for focusing attention on those aspects of a situation that
are relevant to organizational survival and success, and consequently for
reaching decisions that advance organizational goals.' H. A. Simon's Economics
as a Historical Science, THEORIA-Segunda Epoca, Vol. 13/2 1998, 241-260.
In memory of a friendship

Dressler, Winfried wroteˇG

> >There is a wonderful book recently published entitled "Profit Beyond
> >Measure" by H Thomas Johnson and Anders Broms.
> Is this Thomas Johnson the same who coauthored with Robert Kaplan The Rise
> and Fall of Cost Accounting and who later said on Activity Based Costing
> that it is nothing but rearranging the chairs on the decks of the Titanic?
> [Host's Note: Yes, Winfried, it is the same person. And, yes, that's
> roughly what I heard him say... After his role as one of the principal
> inventors of Activity Based Costing, he changed his mind after studying
> Toyota in depth. His talks and writing are fascinating. ..Rick]
> --


demingtw <>

[Host's Note: Link to Amazon... It's a bit late tonight... I'll try to do this in the morning. ..Rick]

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