een a cost-saving tool that has significantly reduced overtime and saved the department thousands of dollars each month. Before implementing the cost management process of LEAN, the department was spending upwards of $1,000 per month in overtime for each employee, and there are 30 employees in the department. After streamlining our accounting processes to be more efficient, the department is now saving approximately $30,000 per month in overtime wages. The organization is in the process of implementing LEAN in every department; therefore, we do expect to see a drastic drop in unnecessary expenditures over the next several months. In addition to reducing overtime wages as a cost management mechanism, there are a tremendous amount of delays in billing, including too many people involved in different parts of the process (Deschenes, 2012). If there’s a better flow, if people are handing off the work to the next person in the chain immediately, then bills are sent out in a couple of days instead of a couple of weeks. It’s also incredibly important to make sure invoicing is being done properly. If mistakes are made and proper preauthorizations aren’t followed, but procedures are done anyway, hospitals might be voluntarily giving away revenue. This is another area where the use of LEAN, or any other cost-saving metric, can be utilized for the benefit of the organization. A second managerial accounting technique used is quality control. Quality control is essentially a set of quality standards enforced by management to ensure that products and/or services are at a specified level before being offered to consumers. These control metrics can include a wide array of protocols to ensure products meet safety, dependability, and satisfactory requirements, among others (“Quality Control Definition | Investopedia,” n.d.). A major element of quality control is implementing these standards in a way that all employees fully understand and adhere to follow. Room for error can be greatly reduced by specifying which production activities are to be completed by which personnel; thus, reducing the chance that employees will be involved in tasks for which they do not have proper training. Although I am not employed in a manufacturing industry, the healthcare industry employs quality control standards unique to each department. For example, I work in Research Finance on the accounting team. The department also has a budget team and an invoicing team that has specific responsibilities for research projects and patients. One of our quality control measures is that the accounting team is not allowed to negotiate and/or prepare budgets; only the budget team is capable of this task due to th