[Name of Tool] Lean Accounting [Description] Change in cost allocation to focus on value rather than hours or widgets. This is HIGHLY under-developed, especially in light of Sarbanes-Oxley and post-Enron legislation. There is still room for great innovation in this field. Actuarial experience needed. [Who should use it?] 
Policy makers interested in tunnelling down into details of Lean Sigma EMS. Risk Management is critical. Much work to be done here, and room for innovation.