Detailing the differences between cost accounting and cost management, this book follows a fictional manufacturing entity embarking on a Lean change management journey for the second time—having failed at its first attempt at Lean implementation a few years earlier. As the story progresses, readers gain an understanding of what the company will do differently this time around to ensure it doesn’t slip backward again as the transformation unfolds. While there is no recipe for a Lean change management transformation, the book provides invaluable tips and unveils three new principles to help ensure success in any endeavor.