... transformationprocess. Hoshin plans are typically devel-oped annually and reviewed monthly.Sales, Operations, and FinancialPlanning (SOFP)SOFP is typically done every monthand is a comprehensive, ... sum-mary direct costing of the value streams.The value stream costs are typically col-lected weekly and there is little or no allo-cation of "overheads." This provides finan-cial information ... 2006Lean Accounting Summit About this article: The following article, What’s Lean Accounting All About?, appeared in the Association for Manufacturing Excellence’s Target Magazine in its...