The Lean methodology has driven the Accounting Department to always look for and identify the problem, as well as analyze and find a solution. These processes have had a significant impact in Accounting. The accounting department has been approaching the lean method in a variety of phases. The first focus (phase) has been identifying the problem and setting up improvement goals and identifying sources of variation and waste. Then, as a department we have moved to a measurable/analyzing phase to discover the root cause or causes by establishing FishBone Diagrams and A3s. The final step has been improving and implementing processes by creating Standard Work.

1. Accounts Payable Matrix: Before the lean process the Accounts Payable Department wasn’t in sturdy state, with little plan for the week productivity measuring on individual basis. Redundant/duplicate volume of airline summaries with paper trail caused delays/extra burden on payment and individual work.
   1. Goals Established: Goals are set up on a weekly basis for the department/individual; productivity is compared to the previous month in analytical ways;
2. General Ledger Matrix: General Ledger has shifted more towards improving the existing processes in place. Additional value is added to the individual performance for a better quality; measurable items to the Balance Sheet reconciliation.
3. Fish Bone Analysis:
   1. By working on Fish Bone AnalysisAccounting Department has been able to improve and change operating procedures for a better practice which has led to reduction of waste and more efficient payments to the external customers;
   2. Both Payroll and General Ledger Team has been able to reduce adjustment cost on Federal Health Insurance by an average of $100,000 from 2017 to 2018.
4. Standard Process:
   1. Cab Voucher Process has helped the Accounts Payable and General Ledger Team by creating new processes, working on solutions and implementing new requirements that have saved up to at least three hours per department. The new process has prevented the loss of cab vouchers and strengthen the role of dual control. For the hours saved, Accounting has purchased training programs with the intention to increase the variety of the skills for our team members.