We do it by reducing the machine cost rate. If you use any type of MRP or other resouce planning tools you dont want to change the actual machine time.
We dont split the rate in 1/2. We charge each machine about 60% of the old rate. We have some that because of the type of operation we...
I cant speak for the siminar/training BUT moving traditional cost accounting from looking at only time standards to looking at real costs is one of the more difficult tasks in selling Lean Enterprise.
