the true impact of lean improvement must be understood at the outset of any lean transformation. Using the current state and future state value stream maps, lean accounting tools are used to understand how the changes taking place in the value stream will affect the operational performance, the financial performance, and also how the capacity usage changes within the value stream. This analysis often shows excellent operational improvement but little improvement in cost or bottom-line profitability.What bridges the gap between these? The answer is capacity change.