1. First and foremost companies which are well advanced in the lean transformation process and start realising that traditional management accounting systems are both costly and complex and normally incapable to measure the results of the lean transformation.

2. But it can also be of interest for companies which use complex, costly and ineffective management accounting systems and are willing to replace them with something simpler, timely and more effective.

3. Finally it can be of interest for small and medium sized companies which don't have a management accounting system, but need to create a simple and effective one.