- Jim Womack discusses different types of counting done in business including counting GDP, value added, total cost of ownership, and organizational performance. However, he argues that much of this counting focuses on the past and results rather than processes. - A better approach is to focus counting on physical measures of current processes to identify improvement opportunities and then measure changes in those processes to confirm improvements. This type of counting helps managers envision and implement better future processes. - In many businesses, detailed counting may not even be necessary for improvement. A walk of the current process is often sufficient to identify problems and opportunities for a better future state. "Lean counting" should involve minimal counting focused on physical measures of current and improved processes.

1. 2011 Lean Accounting Summit Orlando, FL Jim Womack, Senior Advisor, Lean Enterprise Institute September 15, 2011 LEAN COUNTING