A number of lean manufacturing tools and practices have long been used to reduce manufacturing waste. These include the five S's, visual controls, standardized work, mistake proofing, total productive maintenance, cellular manufacturing, single-digit setup, pull systems, sequencing, activity-based costing, and leveled production.
roa lean engineering
the traditional absorption costing approach to inventory valuation in which variable costs and a portion of fixed costs are assigned to each unit of production (whereas the fixed costs are usually allocated to units of output on the basis of direct labor hours, machine hours, or material costs). Leveled Production Leveled production , known in Japanese as heijunka , involves producing products in a specific uniform cycle to overcome the queuing and line stoppage problems associated with traditional