To find processes that are in need of streamlining, train the people who are doing the spend to build accurate, detailed budgets from the ground (zero) up. Another strategy is to do departmental and functional budget variance reviews in a group setting. This puts professional pressure on people to really know the details of their budgets, and if they know the details they will become a source of lean management process changes. Also, any process that yields planned overtime hours is an area to look at for a lean management initiative.

- From Tradeline’s Lean Management Processes for Facilities Management and Capital Projects Conference 2008