Costs do not exist to be calculated. Costs exist to be reduced.
If you are going to do TPS you must do it all the way. You also need to change the way you think. You need to change how you look at things.
Standards should not be forced down from above but rather set by the production workers themselves.
The more inventory a company has, the less likely they will have what they need.
And we are reducing the time line by reducing the non-value-added wastes.
The Toyota style is not to create results by working hard. It is a system that says there is no limit to people's creativity. People don't go to Toyota to 'work' they go there to 'think'.