Dilbert and Traditional Accounting
I was perusing some random older Dilbert comic strips and stumbled upon this one. What a great example of traditional accounting gone wrong.
(Click on image for a larger view)
I couldn’t pass posting this Dilbert cartoon. How many times as lean change agents do you have work halted or the value not seen because of the way the accounting system calculates standard costing or budgeting? How many times have you made an improvement that required less people for that area. The people were reassigned (showing respect for people by not laying off due to improvement), but accounting system claims a labor savings. At the end of the year, management is asking where is all the savings that was promoted throughout the year? It’s not hitting the bottom line.
This is always one of my favorites to explain. How about you?