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: Systems engagement and contemporary developments in managerial accounting. Part 2: Foundations of Management Accounting Cost Analysis
Word spread. A midsize manufacturer reached out next, wrestling with missed delivery deadlines and rising scrap rates. Roque’s team — now two people — spent a week on the shop floor, not in meetings. They identified a misaligned incentive plan that rewarded speed over accuracy, a supplier review that had become rote, and a fragmented communication chain between engineering and production. Roque recommended a lean pilot on one line, an incentive tweak tied to first‑time quality, and a cross‑functional “tactical huddle” each morning for 15 minutes. The pilot cut scrap by 18% and improved on‑time delivery. The CEO called Miguel’s approach “practical, detailed, and unusually humane.” Roque’s team — now two people — spent
Have you used Roque’s MAS book? What topic do you struggle with the most (Cash Flow? WACC? Let me know in the comments below!) The pilot cut scrap by 18% and improved on‑time delivery